Which of the following matters is covered in a typical comfort letter?
- Negative assurance concerning whether the entity’s internal control procedures operated as designed during the period being audited.
- An opinion regarding whether the entity complied with laws and regulations under Government Auditing Standards and the Single Audit Act of 1984.
- Positive assurance concerning whether unaudited condensed financial information complied with generally accepted accounting principles.
- An opinion as to whether the audited financial statements comply in form with the accounting requirements of the SEC.