The Jack Benny program, transcribed and presented by Lucky Strike. You know, friends, smoking enjoyment is all a matter of taste. And the fact of the matter is... Lucky's taste better. Cleaner, fresher, smoother. Lucky's taste better. Cleaner, fresher, smoother. For Lucky Strike means, lime tobacco, Richard's tasting, lime tobacco. Lucky's taste better. Cleaner, fresher, smoother. Lucky Strike, Lucky Strike. This is Don Wilson. You know, your enjoyment of a cigarette depends on its taste. That's true, friends. Smoking enjoyment is all a matter of taste. The fact of the matter is... Lucky's taste better. Cleaner, fresher, smoother. Now, there are two mighty good reasons for that. The first one you already know. LS, MFT. Lucky Strike means fine tobacco. Light, naturally mild, good tasting tobacco. And second, Lucky's are made to taste better. Made round and firm and fully packed to draw freely and smoke evenly. So, friends, if you want all the real deep-down smoking enjoyment you can get from a cigarette, be happy. Go lucky. Because smoking enjoyment is all a matter of taste. And the fact of the matter is... Lucky's taste better. Next time, ask for a carton of Lucky Strike. Lucky's taste better. Cleaner, fresher, smoother. Lucky Strike, Lucky Strike. The Lucky Strike program starring Jack Benny with Mary Livingston, Rochester, Dennis Day, Bob Crosby, and yours truly, Donwells. Ladies and gentlemen, this is Jack Benny's first radio broadcast of the season. Immediately after, he'll do his opening television show over the CBS network. But now, we'd like to take you back to a Friday morning several weeks ago and look in on Jack Benny's home in Beverly Hills. Summer time! Sure is true. It's easy living in the summer. I've been sleeping late every morning, going to the beach in the afternoon, spending the weekends, fishing with my friends. Mmm! I wish Mr. Benny would come back from his vacation so I could go on my... American Van and Moving Company. Moving Company? Yeah. Isn't this, uh, Ronald Coleman's house? No! Moving them today. Well, they live next door. The house on the right. Thanks. Go ahead, Joe. Let's go get the stuff. Mr. Benny in over two weeks. And then all he sent me was a postcard. He said he was invited to a big luau and had a wonderful time. I didn't know what luau meant, so I looked it up. It's a Hawaiian word, meaning stuff yourself. The food is free. Now, we're from the Beacons Van and Storage Company. Oh, you... Well, we're not looking for Mr. Coleman. We're here to move Mr. and Mrs. James' storage. Oh, the storage! They live in the brick house, the one on the left. Thank you. For a change. It's a good idea going to dinner. See if that needs straightening up. Show for two years now. I wonder about a... Van and Storage Company, and we're here to move Mr. and Mrs. William Powell. William Powell? Well, he doesn't have to be here for that. I'll send it over. You seem so surprised that I'm back. Someone would tell you. I wrote to a lot of people that I'd be home today. Who did you write to? The Coleman's, the Stewart's, and the Powell's. They got my letters. Help me inside with my bags. Rochester, did any of my cast get here yet? No, were you expecting them? Yeah, I called them when I got off the boat and told them to come here for an important meeting. Now, Rochester, take my small suitcase up to my room. What about the two large ones?  You better wash and iron it right away. Yes, sir. And when you're done, I'll give you the names of the people in Hawaii you're to send it back. Yes. And you better wash the skirts by hand. That grass can stop up the bending. Rochester, put some check. There's the door. I'll get it. She'll be good getting back on the air. I always get such a thrill out of the first check. And program. Coming. Coming. Hello, Mr. Benny. Well, Dana. Well, seeing you again. You know, you're the first member of my cast I've seen since we went off the air in June. And gosh, it's funny, Dennis. At the end of every season, we all go our separate ways and then as the summer wears on, I begin to realize how much I miss the gang. So when I opened the door and saw you here, gave me such a warm feeling of...  I'm a busy man. You haven't seen me for three months. Then you don't even ask me about my trip. Where are you going? I just got back. I was in Hawaii for three weeks. Hawaii? Boy, I'd like to go there sometime. What's it like, Mr. Benny? Dennis, Honolulu is one of the most beautiful spots in the world. You ought to feel the soft, warm sand on the beach.  I'm a busy man. Look, you asked me to tell you about it. I just got home. I'm not going to stand here and let you annoy me. Say, does the rest of the gang know you back yet? Yes, I phoned them from this morning. You know, this morning from the dock there. From the dock? Yeah. Oh, then you just got back today. Yes, yes, on the luraline. How was the boat trip? The boat trip? Uh-huh. Dennis, I can't tell you what I'm...  I'm a busy man. The rest of the gang haven't arrived yet. Let me hear the song you're going to do on the first program. Yes, sir. That kid is the only one I know who can undo a three-month rest in two minutes. You'd pick up the tempo a bit, you see, and hold the finish just a little bit longer. Well, my mother likes it this way. Oh, she does, eh? Well, what is your mother, an old-bought music? Lenny, Liberace couldn't get along without her. What does she do for him? Before every show, she waxes his teeth. A friendly, credit band leader. Now, Dennis, as long as we're... Dennis, you stay right here while I answer the door. I'll face. Let me look at you. You look wonderful. Oh, thanks. Dennis is here, isn't he? Yes, how did you know?  It didn't take two minutes. Mary, it's sure good to see you.  Oh, Jack. No, no, come here.  All right. There. How is that? It'll never make the Kinsey report. Back from Las Vegas. Last week? Hey, I didn't know you went up to Vegas. Did you enjoy yourself? Uh-huh. I went to Palm Springs this summer. Palm Springs? In the summer? Don't get into any silly routines with Dennis. I forgot. Anyway, Jack, I had a good time in Vegas. Yeah, it certainly is an exciting town, Las Vegas. Gosh, I've been there a lot of times. In fact, I even lost some money gambling. I know. It was on a slot machine in the Flamingo. The third one from the ride is you enter the casino. That's right, Mary. How did you know? They have a little plaque there that reads, Jack Benny fainted here. I don't care. It's good publicity. Anyway, Mary, I got to tell you and the gang about the wonderful time I had in Hawaii. I spent the summer in Palm Springs. Dennis, why... Wait a minute, Mary. Mary, don't you ask them. I'll do it. Me, he's already made a record. Dennis, you spent the summer in Palm Springs? Uh-huh, and I had a swell time. Look at... I don't know. Well, all right. Look, how can you possibly enjoy yourself in Palm Springs and all that heat? In the summer, it gets to be 120 degrees in the shade. I was smart. I didn't stay in the shade. See what I do to myself? Mary, that proves I love you, doesn't it? Well, if you really love me, get me a cold drink. Will you please? I'm thirsty. Okay, Mary, what do you want? Ginger ale, be all right. Okay, Rochester. Yes, boss? Will you please bring this livings in a glass of ginger ale? I'm sorry, but we haven't got any. We haven't? Look, when I left for Hawaii, we had three cases of ginger ale. Well, it's all gone now. Rochester, tell me the truth. Do you have a party here while I was going? Well, yes, boss, in July. What date in July? Just July. Look, Rochester, I don't mind you having a little... Come in. Rochester, look, I don't mind you having a little party while I'm gone, but then when you take advantage of... Hello, Jack. Hi, everybody. Oh, hello. It's been nice to see you. Did you have a nice vacation? I sure did. Glad to hear it, Don. Where'd you spend your summer? In the Brown Derby. Three months in a restaurant? Oh, no, no, no, Jack. There's a little summer resort way up north known as the Brown Derby. It's a wonderful place. Oh, oh, oh. Lovely climate, great fishing and swimming. Oh, and by the way, Marilyn Monroe was up there. How's the scenery?  You know, Marilyn Monroe was going to be on my television show. She is? Yeah. Well, I saw her picture in the newspaper and she had her leg in the cast. I understand she broke her ankle. She tried everything, but Jack's holding her to her contract. Mary, she's going to be on my program because she wants to, and she's going to be wonderful on it. You know, I saw her and Jane Russell and gentlemen prefer blondes and they were terrific. Where did you see that picture? In Palm Springs. That day it was 130 in the shade. Well, Jack, one of the hit songs from that picture is Diamonds are a girl's best friend and that's going to be our commercial on the program. Wait a minute, Don. The sportsman quartet would sound silly doing that number. That song should be done by girls. Oh, I know. That's why I brought their wives over. I want you to hear it first. Oh, the sportsman's wives? Yeah, I'll get them, Jack. They're right outside. Oh. Oh, girls, come on in. I must congratulate you on such a great idea. Well, thanks, Jack. Say, Jack, now that we're all here, what'd you call us over for? We're not all here. Bob Crosby is late. I wish he'd get here so we can get this over with. I'm a busy man. Dennis, we know all about how busy you are with your own TV show and your records and movies. Besides that, this summer I started raising tropical fish. Tropical fish? Say, that's a nice hobby. Yeah, they're delicious. Mary, when are you going to learn? Hi, Jack. Hi, Jack. Hello, everybody. Hey, it's Bob Crook. The door was open so I just walked in. Well, we've been here waiting for you so we can have our little meeting. You know, kids, Bob was in Honolulu while I was there. I didn't know that, Bob. Did you go alone? Oh, no. I took my wife and my five kids and nursed for the baby in a cook and a maid. Did you go on the lure line, too? Oh, yes, Don. It was exciting, especially as we were landing in Honolulu. My whole family and all of our help lined up at the boat rail and we sang, and we brought to the people on the dock. Wait a minute, Bob. The people on the dock are supposed to sing to you. Well, I know, but we outnumbered them. Oh, I see. Jack, you said when Bob got here, you'd tell us what this meeting was all about. Now, what is it? Well, now, look, kids, we're about to start a new season, and naturally, we all wanted to start off big. So I got in touch with my publicity man, Steve Bradley. He told me to have the whole cast here this afternoon. He's going to take a lot of pictures. Oh, that's swell.  Oh, but that might be kind of tough getting all of them. Why? Well, during the summer, they've taken other jobs. Oh. In fact, Frankie Remley formed his own orchestra and is appearing every night at the Cinegrill in the Hollywood Roosevelt. No kidding. Frankie Remley's got his own orchestra. Well, good for Frankie at the cinema. Did he get a good deal? Oh, certainly. He had a smart agent. All the men in his band get scaled, but Frankie signed for $60 a week and all the drinks he wanted. Gosh. Yeah, but the second week, the hotel changed that to no drinks and a thousand bucks a week. I knew they'd find out sooner or later. So Frankie's working at the Cinegrill. What does he call his orchestra? Well, on the marquee, he builds himself Frankie Remley and my six convicts. I bet they play the sweetest music this side of the Chino Honor Farm.  Come in. Hello, hello, hello, hello, everybody. Hello, Benny. Hiya, Steve. Hey, it's good to see you. No time for chatter. We've got to get this publicity campaign rolling. Now, Benny, first, we're going to get a picture of you giving a waiter a $5 tip. What? Stage money, stage money. Oh. Oh. Now, Mary, I've got a sympathetic angle for you. We'll show you selling stockings at the Bay Company. Hey, that's great. You know, that's her old job. What do you mean, old job? That's what I did this summer. You're kidding. Say, Steve, have you got anything planned for Bob Crosby and Dennis Day? Have I? I've got a stunt for Crosby here that'll have his name in newspapers from coast to coast. Hey, that's great. What do I do? You're going to sue the city where you were born, Spokane, Washington, for $10 million. Sue them? What for? You're going to claim they mixed up your birth certificate. You're really Bing, and Bing is you. Wait a minute, Steve. What about my mother? Well, sue her, too. You got mine for me.  I have an idea that'll make you the most talked of person in the country overnight. Yeah, yeah. What do I have to do?  Suicide? But I've got to find some novel way for him to do it. Maybe I could eat nothing but chlorophyll and green myself to death. Well, I did. Kid, we'll save it for St. Patrick's Day. Steve, now we've got to get some publicity pictures. I've got my photographer waiting out in the hall. Oh, Frank, you're the photographer? Well, what do you think I am holding up this flashball, but low worm? Let's get moving. First he'll take some pictures of Benny and I'll watch it and make it look real good. Challenge three, Smith Coda. Well, I finished focusing. Now hold still. Do you want me to smile? You don't have to. I'll get your teeth anyway. This is an X-ray camera. X-ray? Do you want to make any bones about it? No. Well, Steve, how many times I told you I don't want this photographer to take pictures of me? Can't understand that, Benny. You're the only star at CBS who has trouble with it. It's your own fault, Jack. You antagonize me. I do not. You do too. Enough out of you. Don't raise your voice to me. This is my house. I'll do whatever I want. Oh, no. Out and take that photographer with you. Okay, Benny, but you're throwing away your future. He had his future 20 years ago. Rochester, fix me something to eat, will you? Yes, sir. I don't know. My first day home, all I have is trouble, trouble, trouble. I know, boss, but it's sure good to have you back. Thanks, Rochester. Ladies and gentlemen, I'll be back in a minute to tell you all about my television show, which follows this program. But first, a word to cigarette smokers. Smoking enjoyment is all a matter of taste. And the fact of the matter is... Lucky's taste better. Cleaner, fresher, smoother. Lucky's taste better. Cleaner, fresher, smoother. For Lucky's strike means, Mine's tobacco, Richard's tasting. Mine's tobacco. Lucky's taste better. Cleaner, fresher, smoother. Lucky's strike. This is Don Wilson, friends, to tell you that Lucky's win again. That's right. Lucky's win again in a national smoking survey among college students. Last year, a survey was made in leading colleges throughout the country, which showed that smokers in those colleges preferred Lucky's to any other cigarette. This year, another nationwide survey was made. A representative survey of all students in regular colleges from coast to coast. Based on thousands of actual student interviews, this survey shows that Lucky's lead again, lead over all other brands, regular or king size, and by a wide margin. The number one reason this year is last, Lucky's better taste. Yes, Lucky's do taste better. First, because they're made of light, naturally mild, good tasting tobacco. LS, MFT, Lucky's strike means fine tobacco. And then, Lucky's are made better.  Actually made to taste better. After all, smoking enjoyment is all a matter of taste. And the fact of the matter is, Lucky's taste better. Cleaner, fresher, smoother. So be happy, go Lucky. Get better taste with a carton of Lucky's. Be happy, go Lucky. Get better taste today. Ladies and gentlemen, in 30 seconds I'll be doing my first television show and I'm having Marilyn Monroe as my guest star through the courtesy of 20th Century Fox, producers of The Robe, which will soon be released in their new process, CinemaScope. Now the television studio is six miles from this radio studio, and as I said, I only have 30 seconds. You say it's impossible to go six miles in 30 seconds. Believe me, with Marilyn Monroe waiting, I can make it. See you in 30 seconds. The Jack Benny show was written by Sam Perrin, Milk Ghost of Bird, George Baldwin, John Cacaberry, Hal Golden and Al Gordon, and produced and transcribed by Hilliard Martin. The Jack Benny program is brought to you by Lucky Strike, product of the American Tobacco Company, America's leading manufacturer of cigarettes. This is the CDS Radio Network. And KNX Los Angeles, where there's good dancing with the Hollywood Roosevelt Orchestra at 11.15 tonight.


Welcome back to our online audience. You'll notice that we're running on Phil Standard Time, which is about two minutes slower than Google, but what does Google know? Um... There's been a lot of debate, um, happening online. I just wanted to let you know that we actually trended briefly. I'm told in the Twitter sphere that actually means something important, but I guess yesterday and today in the UK has been a bit of a slow news day, nothing much happening. LAUGHTER It's my great pleasure today to introduce Ninka Vandenbroek, who is a specialist from the Liverpool School of Tropical Medicine and leads the Centre for Maternal and Newborn Health. And it's fantastic that we have a whole session looking at reproductive health and sexual violence, because it's an area that actually, while MSF has quite a lot of field programs around this, we've really neglected in terms of looking at the evidence and how we can add to that and improve our program. So, thank you, Ninka. Thank you very much. It's very nice of you to be here. I'm not entirely sure whether my microphone is working. Is it working? And I'm very pleased with the range of presentations we're about to hear. Good luck to our presenters, who will all be sticking to 10 minutes, and therefore there is loads of time for questions. And the first person speaking is Timothy Harrison. Timothy, would you care to come up? Timothy has joined MSF since 2009 and has worked in quite a large number of countries, including South Sudan, and he's presenting some work from that today. DRC, Zimbabwe, Ethiopia, and Myanmar. We look forward to your presentation. Thank you, and good morning. And thank you to the committee for the opportunity to present our project today. The conflict in South Sudan started in December of 2013. A civil war which largely has followed ethnic lines, Dinka versus New Air, and continues until today. This has led to large population displacements in key areas around the country and a general breakdown in health care services. IDPs, or internally displaced persons, fled through areas endemic for the parasitological disease, visceralishmeniasis, such as in Lankan, where we observed a large epidemic last year. MSF has treated VL in South Sudan and Sudan for 20 years, with over 50,000 cases treated. The last outbreak was in 2009-2012, with over 18,000 cases throughout the country. Lankan at its peak in this outbreak saw nearly 800 patients admitted in September of this year of 2014. As you can see, actually this outbreak started in late December of 2013, and has continued on to clearly the largest outbreak that this project has ever seen. In total, in 2014, MSF treated more than 6,700 cases of VL in Lankan, 6,000 of those cases, including its two outreach sites. This photograph was taken in January this year. This tent at its peak houses 50 patients and their caretakers, and it was at capacity from August through November. The man we see here being assisted by relatives is severely affected by VL. This is quite a clinical presentation, if you will, and I want to spend just a minute to give you a primer on the disease. Clinical suspicion and the case definition are used to make the case for testing. In an epidemic, it's actually easier, because your clinical suspicion is so high. The parasite of VL attacks the immune system, primarily affecting bone marrow, the lymph nodes, but it's a systemic disease, so all of the organ systems are affected. Fever, splenomegaly wasting, lymphadenopathy make the case for testing. Splenomegaly in particular is an important documentation finding. Your spleen, you normally can't feel. It lives protected up under your left rib cage. But in certain diseases, including VL, it enlarges or swells. And it's actually palpatable and measurable, which is an important part. It's measured in centimeters. And it's one of the findings that we make in the diagnosis of VL. In terms of evaluation of cure, cure is a bit of a misnomer. There's no sterility from the parasite. But what it is, is the body has recovered enough, such that your own immune system can fight off the disease. So subject of improvement, the patient feels well, he looks well. Improvement of anemia, a hallmark of VL, and spleen size reduction. So you measure spleen size on admission and discharge. And after admission, you also measure the hemoglobin. So improvement of these two key factors is involved in the evaluation of cure. If you can't clinically cure someone, which more than 2 thirds of the patients in VL can be established as a clinical improvement, you can do laboratory testing if needed. The primary laboratory test, the lymph node aspirate, however, the performance of the test is not optimal. A spleen aspirate is much better, but it's restricted in its use. And some vulnerable groups, you can't do it. In terms of VL and pregnancy, we had certain challenges for the pregnant population. They were more difficult to evaluate for VL. In advanced pregnancy, for example, the spleen size is harder to palpate and very difficult to measure. The gravity abdomen moves much of the organ systems around, preventing this important diagnostic sign. Pregnancy itself, especially in the first and second trimester, there's a physiological anemia. So your hemoglobin level naturally drops during pregnancy. Both of these together, plus the complications of the pregnant woman in general, make it difficult to evaluate for cure. And it's really important. These are not only one patient, but often two patients that we're trying to assure that improvement has been achieved. The VL team worked closely together with the midwives, and the midwives developed an additional database for us to monitor some of the different elements of VL and pregnancy. So we decided to analyze pregnancy and VL. Females with VL aged 15 to 49 were included. The inclusion period of time is the development of the maternity database. The non-maternity group was taken from the line listing for normal VL and numbered 230. And the maternity group was composed of pregnant women, postpartum, and post-abortion patients with a total of 69. As I said, anemia is an important hallmark of the disease, both in its severity and its signs of improvement. We divided admission hemoglobin and exit hemoglobin into four categories, mild, moderate, and severe, and normal, which we assigned greater than 11 grams per deciliter. At both admission and exit, maternity patients were significantly more likely to have severe anemias, especially in the moderate and severe group, over 73% versus 46 on admission. And again, on discharge, even higher in the maternity group, and some signs of improvement in the non-maternity group. This was significantly, highly significant for both admission and exit. We also conducted a paired analysis. The histogram on the left shows the difference between admission and exit hemoglobins per individual. The no group is the non-maternity, and the yes is the maternity group. The non-maternity histogram is weighted towards the right, showing clinical improvement, and the maternity group on the yes side is weighted towards the left, or showing less improvement. And this is shown also in the paired T test, where mean admission hemoglobins and exit hemoglobins and the mean difference were calculated, with a 95% confidence in limits and brackets. The non-maternity group showed improvement, although slightly, and this was statistically significant. The maternity group showed a mean difference of minus 0.41, and although this was not clinically significant as statistically significant as the confidence limits crossed zero, the parasite creates a large burden, and anemia, especially early in the treatment, often falls, rehydration in the continued disease process of hemolysis. But by exit, we expect patients to have some stabilization of their hemoglobin levels, and in most cases, improvement. Next, we looked at spinonomegaly. Both groups showed a spleen reduction, which is what we look for. However, the large number of zeros, indicating no measurement or no improvement, or perhaps in the case of pregnant women, the inability to measure, plays into the improvement that we see. Both groups showed a spleen reduction after admission and exit, and both were statistically significant. In terms of size of the spleen, though, I take note of this slide. Often you see spleen sizes that are six or eight centimeters in size. So the zero values here really play a role in terms of the mean spleen size, both in admission and exit, for both groups, actually. Finally, we looked at pregnancy outcomes. This slide should be taken very cautiously, as the count-sounding of the proportion of pregnancies and deliveries in the MSF clinic are difficult to analyze. For this, we took non-VO patients from the normal maternity program in Lankien, and compared the rate, the proportion of stillbirths in the VO group versus the non-VO group. Clearly, the proportion was higher, seven of 25, and this was highly significant as well. We also looked at prematurity, and again, the VO group was significantly more proportion of premature deliveries versus the non-VO group. Additionally, the women who present to maternity tend to do so with obstetrical problems. So this comparison and estimate for the VO group may actually be underestimated. We need to do an analysis on a larger dataset to further confirm these findings. In conclusion, pregnancy and VO are thought to be mutually exacerbating. For example, the anemia and your susceptibility to infection. Anemia does not appear to improve during treatment of pregnant VO women, but more aggressive treatment for anemia and an analysis of the anemia should be considered. Splendid evaluation appears to be a challenge. Innovative ideas regarding the diagnosis of VO in pregnancy is needed. VO appears to lead to a higher rate of stillbirths and premature deliveries. Further analysis of a larger dataset is to be carried out. This was a really well put together project and I want to thank the author group, in particular the midwives, Mama Jane and Habiba, who really generated the interest and their database really enabled the project to go forward. Court and Ruby Citiqui, Ruby who pushed this project. We started in late February and have been able to present what I think is a really interesting project today. Thank you. Thank you very much, Tim, and the floor is open for some questions. So if you have a question, would you care to raise your hand and make yourself known to one of the people as a gentleman in a gray T-shirt in the middle? Hi, Rafa Alamedek from MSF Belgium. Which treatment were your patients getting already all an embisome or is it the older treatment? Yeah, there is three treatment arms, essentially. Ambisome therapy and all the pregnant patients were on embisome and the non-pregnant patients were a mix of SSGPM and embisome, depending on where they were in the severity of their illness. Thank you for that. Given that anemia or hemoglobin level seems to be quite a difficult measure for cure or improvement in pregnancy, could you say anything about the other four or so measures of improvement, including perhaps fever, which you mentioned? So the perception of wellness, I think, is really important and of course that's the first thing you look at. The patient feels better, looks better. Weight gain, which we also look at in BL, or at least stabilization and return of appetite, weight gain is really confounded by pregnancy, so it's a little bit hard to sort that out. And hemoglobin levels, I think, are important, not just in the treatment, but also clinically in terms of what we saw, perhaps, in stillbirth and the like. So it's really a challenge and I'm not so sure we have the answers yet. In terms of spleen size, ultrasonography may play a role, at least for the identification of splenomegaly, but then you also need competent stenographers. Thank you. Yes, that's a question there. Hi, I guess it's a very predictable question coming from me, but did you look at HIV co-infection in those women as well? We do routinely test, and especially in this epidemic, we found an extremely low prevalence and none in the maternity group. OK, thank you very much for an exciting presentation. Thank you.


Hello and welcome to the session in which we would look at forming an opinion when it comes to an integrated audit. An integrated audit is when you audit the financial statements of a company and issue an opinion and at the same time audit the internal control over financial reporting and issue an opinion about those control. In the prior session, we went through steps on how to get to the opinion which is plan the engagement, use a top-down approach, test the design, test the operating effectiveness of the design of the internal control over financial reporting, then form an opinion. Then we looked at the different type of internal control deficiencies and who do we communicate those control deficiencies to. At this point, we are ready to communicate the deficiencies. So we know what the deficiencies are, we're ready, I'm sorry, not the deficiencies, we are ready to communicate the end product, the report. I'm going to break those reports into two types. We're going to have non-issuer report and communication and issuer report. So I'm going to say, well, this is how you do it for public companies, this is how you do it for private issuer. I always say issuer is public and non-issuer is private for simplicity. Before we proceed any further, I have a public announcement about my company farhatlectures.com. Farhat Accounting Lectures is a supplemental educational tool that's going to help you with your CPA exam preparation as well as your accounting courses. My CPA material is aligned with your CPA review course such as Becker, Roger, Wiley, Gleam, Miles. My accounting courses are aligned with your accounting courses broken down by chapter and topics. My resources consist of lectures, multiple choice questions, true-false questions as well as exercises. Go ahead, start your free trial today, no obligation, no credit card required. So let's go back and review what we did for non-issuer. For non-issuer, if you find control deficiencies, significant deficiencies or material deficiencies, you have to communicate those in writing to management. And we're going to see today how we do that. We're going to see the actual report. Also you have to communicate significant deficiency in material deficiency or deficiencies to people who are charged with governance, also in writing, which is we're going to see the report today. And to communicate this by the release date for the significant in material and within 60 days for the control deficiencies. So we are dealing with two reports here. We have to communicate internally the management and those in charge with governance, which is the internal report. And we have to issue a report on internal control to outsiders because we are also issuing a report to the outsiders. Now for the report, for the outsider, we could have a separate report or a combined report. Remember, we're issuing to opinion. We could have one report about the financial statement audit and one report about the internal control. Or we could have one report and that report will have our opinion on the financial statement and will have our opinion on the internal control. Now if we issue two report, then we make sure in this report we say we also audited the internal control over financial reporting. And in the internal control over financial reporting, we mentioned that we audited the financial statements of this company. So basically we cross-reference the report. Now it's not needed when you have one report because everything is in that report. Now what we're going to do, we're going to actually look at actual reports. Look at the reports and see what it actually looks like. And what I like about reports is this. As they summarize everything, the auditors did and issue an opinion. So these reports, it's going to summarize everything that we learned up to this point in an integrated audit. We're going to do this for non-issuers and we're going to do this for issuers, starting with non-issuers. Starting with the report that we prepare to management and both of directors of Adam Company. This is for non-issuers. In connection with our audit of Adam Company, the company, we have the date and for the year then ended. And our audit of the internal control over financial reporting. We audited the financial statement and we audited internal control over financial reporting. We are required to advise you of the following matters. We're talking to management and board of directors, internal people. The following related matters to internal control over financial reporting identified during our integrated audit. Before we do that, we're going to tell you our responsibility as auditor. We are only obtaining reasonable assurance. No absolute assurance. The integrated audit is not designed to detect deficiencies that are individually or in combination less than a material weakness. If we find them, that's fine. What is a deficiency in internal control? We don't assume management or board of directors know what deficiency in internal control is. We just define it to them. Exists when the design or operation of the control notice design or operation because remember we tested the design and we tested the operation does not allow management or employees under normal circumstances to perform their function. A material weakness. Again, we define a material weakness is a deficiency. Remember, material weakness is the most serious one or a combination of deficiencies. There is a reasonable possibility that the material misstatement of the entities will not be the material misstatement of to the entities. Financial statement will not be prevented or deducted on a timely basis. And if we find any, we found the following deficiencies. We describe them and provide the end and give their potential effect. We also talk about significant deficiencies and we talked about those deficiencies in the prior session. We spent time how to how to come up with those conclusion. A significant deficiency is a deficiency that's less severe than a material one. And if we found any, we'll tell you what they are and their potential effect on the financial statement. Of course, we do that as well. Then since this is for management, we have to limit. The communication is intended solely for the information and use of management, which is or individual charge with governance. This report should not be used by anyone else. Then you have the auditor signature, state and the report. So simply put, this is communicating information to management about what? About the integrated audit. What we found in terms of material weakness, significant deficiencies. Now we have to communicate to the outsider. We have to assure report about the internal control over financial reporting. And this is a separate report. So this is a separate report. Means there is one report for the financial statement and one report. So this is one report for the internal control and one report for the financial statements. So here's what we do. Here's our opinion on the internal control over financial reporting. Again, we have audited Adam company, according to Koso and our opinion, the company maintain the effective internal control. So again, we're giving an unqualified or good opinion. So notice what happened here. We have also audited in accordance with all the auditing standard generally accepted in the US, the financial statements of Adam company. And we list them, we list the date, we list the opinion, but notice, this is the what I called cross reference. So this is telling you, we also audited the financial statements. So just reminding you that this is an integrated audit. Now we talk our opinion. Again, we talk about our opinion. One opinion, our opinion is about the internal control over financial reporting because our opinion about the financial statement was listed in the report of the financial statements. Again, we talk about how we conducted the audit, according to gas. We were independent. We have to, we have to say this. We follow ethical requirements. And we believe our audit obtained sufficient and appropriate evidence to form our basis. So this is the basis for our opinion. Also, we need to tell you about management responsibility. And we should know this. The management is responsible for designing, implementing and maintaining effective internal control. Then we talk our response, talk about our responsibility as auditor. Our responsibility is to provide an opinion. Our objective is to maintain reasonable assurance about what provide reasonable assurance about whether effective internal control was maintained. That's it. That's provide an opinion. Now, reasonable assurance is a high level of assurance, but it's not guaranteed. Okay. So just bear, keep that in mind that it's not guaranteed. Also, we have to tell you what did we do in performing the internal control of our financial reporting? We prefer we exercise professional judgment, professional skepticism. We have been an understanding of the control. We test the control. That's design and it's operating effectiveness. So it's basically summarizing everything that we learned about in integrated audit. And then we don't take any chances. We define what internal control is basically in this paragraph. And you could read it basically, what is an internal control? What's the purpose of internal control? This is again for external users and very important. We have an inherent limitation paragraph. What is this? It tells you, look, this is what internal control do. One, two, three, help you prepare financial statements that are, that are reasonably accurate, following up, so on and so forth. However, don't read too much into this because internal, not, not don't read too much into it. You have to understand that internal control has inherent limitation. Okay. So just bear in mind that although it's working now, it may not be working in the future. Although we think it's effective, we could have also made a mistake. That's always a possibility. So don't read too much into it. There's always inherent, inherent limitation when it comes to internal control. Also, we have this last paragraph. If need be report on other legal and regulatory requirement, if needed, then the signature date and the city and state of the auditor. So this report is a single report, is a single report about internal control over financial reporting. This is a separate report. Now we could also say the same thing, but also what we do is we have a combined report. What is a combined report? It means we're going to have one report and this report will have our opinion on the financial statements and will have our opinion on the internal control. So notice what, how it reads report on the financial statement and internal control. And we'll always, we have to say it's independent auditors report and all the reports for the outsiders. Notice our opinions. It's a plural about financial statement and internal control over financial reporting. Again, now here we're talking first about the financial statements. You know, we audited the financial statements, we list them, the date, and we just talk about they are fairly, if they're fairly presented or fairly presented, we, we give our opinion. We have also audited the financial statement of our internal control. And in our opinion, the company maintain an effective internal control. So notice we are issuing two opinions in the same report. This is a combined report. Then we talk about our basis of the opinion. Just like when we talked about in the prior session, we talked about our basis when it comes to the financial statements as well as internal control over financial reporting. We are independent. We follow ethical standards and we obtain sufficient and appropriate evidence. Then we talk about management responsibility about the financial statements about internal control over financial reporting. Cause this is a combined report. Again, we should know this by heart. Management is responsible for the financial statements, for the preparation, for the financial statements. Management is also responsible for the assessment of, about the effectiveness of internal control. They maintain and they take care of that. So we have to mention the responsibilities. Then we talked about the auditory responsibility here. We're going to have a lot of information because we're talking about our responsibilities about financial statements and about internal control over financial reporting. Just, we talked about management responsibility when it comes to financial statements as well as internal control about financial responsibilities. Again, our objective is basically to assure an opinion, whether the controls are working and the financial statements are fairly presented. We are only providing reasonable assurance and we define what reasonable assurance is. We go a little bit step further and we differentiate between errors and fraud. We have to let you know that errors, it's easier to catch errors because no one tried to hide them. It happens. They're not aware of them. On the contrary, fraud, it might involve collusion. It might involve forgery, intentional admission, misrepresentation of override of control. So what we're saying is just, just want to let you know that fraud is harder to catch and here are the, here are the reasons why. Okay. Also, we thought we give a little bit more information in performing our audit of the financial statements as well as the internal control in accordance with gas. We did the following. Again, exercise professional judgment, maintain professional skepticism, and just what we do in an audit, obtaining understanding of internal control, obtaining understanding, test the design and the operating effectiveness, evaluate appropriate accounting policies. This is where the financial statements conclude, whether there are conditions or event in the aggregate race substantial doubt about Adam's company as a, as a company ability to continue as a going concern for a reasonable amount of time. So it's basically what we did in an audit, typical audit language. Also, we tell, we tell the users we are required to communicate with those charged with governance regarding any other matters, the plan, the scope and timing of the audit, as well as significant finding and certain internal control. Remember, we talked about significant finding in the first report, we did show you the report, how we communicate those finding. And at the end, again, we will define internal control and talk about inherent limitation. If there's any other legal and regulatory requirement. So what I just showed you is a single report, a combined report for an integrated audit. What's it? That's pretty straightforward, easy to follow. And we gave clean opinion. Now, sometime we might have to give an adverse opinion over internal control, over financial reporting. When do we do so? When there's a material weakness? And I'm talking about one material weakness. There's one material weakness. We're out. We're not giving a clean opinion. The company has not maintained an effective internal control. So we audited the financial statements. I'm sorry. We audited the company's internal control over financial reporting, according to Koso, and the company did not maintain an effective internal control. Okay. And here we also audited the financial statement and there's any opinion. Now, now of the material weakness, affected the financial statement, we'll discuss this. So here we'll include the nature of the opinion. Now, we consider the material weakness described below, which you're going to see in a moment, the basis for our adverse opinion. So there's a material weakness or weaknesses. One is good enough to give you an adverse opinion. Then we define what a material weakness is. It's a deficiency. There's a high probability it will not detect the reasonable pass. It doesn't have to be high reasonable possibility. And we list the material weakness. And if you don't know what material weakness is, go under the prior session. I define material weakness, significant deficiencies, control deficiencies. Then we conclude that our audit in accordance, we conduct our audit in accordance with gas. Again, we talked a little bit about our responsibility and we are independent. We follow ethical, the ethical guidelines and we obtain sufficient and appropriate evidence for our basis. Now, can we have a modified report? Yes, we can other than adverse opinion. We'll talk about those in a separate session. So I just showed a clean report and an adverse report. Sometime you might have to modify the report for other reasons. We'll have a separate session for that. I just want to keep it clean. The next thing I'm going to do, I'm going to look at the issuers report. Again, for the issuer, I will have a clean opinion and maybe an adverse opinion. Then we'll talk about the various other modification. What should you do now? Go to Farhat Lectures and do what? Work multiple choice. Look at additional resources that's going to help you prepare for the CPA exam and understanding an integrated audit. Integrated audit is important. It's a topic that's tested. Good luck. Study hard.