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II,� <br /> CROWE CHIZEK <br /> October 5,2001 <br /> To the Principals <br /> LARSON,ALLEN,WEISHAIR&CO.,LLP <br /> and the SEC Practice Section Peer Review Committee <br /> We have reviewed the system of quality control for the accounting and auditing practice of <br /> LARSON, ALLEN, WEISHAIR & CO., LLP (the Firm) in effect for the year ended March 31, <br /> 2001, and have issued our report thereon dated October 5, 2001. The matters described below <br /> were not considered to be of sufficient significance to affect the opinion expressed in that report, <br /> which should be read in conjunction with this letter. <br /> Monitoring <br /> Comment - The firms quality control system requires a preissuance review of all audit and <br /> accounting engagements. We observed that the preissuance review process at a location <br /> recently merged into the firm did not detect deficiencies noted on several engagements issued <br /> from that location, including disclosure and accounting deficiencies, and omitted procedures. <br /> �. We also noted documentation deficiencies on several engagements from this location. The firm <br /> is making the appropriate revisions to the financial statements and is performing the <br /> procedures originally omitted. <br /> Recommendation - We recommend the firm modify the preissuance review process in the <br /> recently merged office to focus on detailed review of reports, disclosures, supporting <br /> documentation,and audit procedures for critical engagement areas. An individual in that office <br /> should be assigned responsibility for the preissuance review process in a manner similar to the <br /> firms other offices. <br /> Crowe,Chizek and Company LLP <br /> APPENDIX B <br />