1. Other Assurance Services

2. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-2 Relationship Between Assurance and Attestation Assurance Services Assurance Services that are Attestation Services Historical Financial Statement Related Other Information Audits Reviews Examples: Compliance WebTrust SysTrust Internal control Other: ElderCare

3. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-3 Subject Matter Historical or prospective performance or condition Physical characteristics Historical events Analyses Systems or processes Behavior

4. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-4 Types of Attestation Engagements Examinations Reviews Agreed-upon procedures

5. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-5 Criteria Suitable Objective Permit reasonable consistent measurements Complete Relevant Available Publicly available Presented in a summary, the assertion or the practitioners’ report

6. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-6 Examination Report INDEPENDENT ACCOUNTANTS’ REPORT We have examined the accompanying schedule of investment performance statistics of Keller Investment Fund for the year ended December 31, 20X2. This schedule is the responsibility of Keller Investment Fund’s management. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence supporting the schedule and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. In our opinion, the schedule of investment performance statistics referred to above presents, in all material respects, the performance of Keller Investment Fund for the year ended December 31, 20X2, in conformity with the measurement and disclosure criteria set forth by the Association of Investment Management Research, Inc., as described in Note 1. Will Bailey, CPA January 30, 20X3

7. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-7 Management Report on Internal Control Winstad Company maintains internal control over financial reporting, which is designed to provide reasonable assurance to the Company's management and board of directors regarding the preparation of reliable published financial statements. Internal control contains self-monitoring mechanisms, and actions are taken to correct deficiencies as they are identified. Even with effective internal control, no matter how well designed, has inherent limitations---including the possibility of the circumvention or overriding of controls---and therefore can provide only reasonable assurance with respect to financial statement preparation. Further, because of changes in conditions, internal control effectiveness may vary over time. The Company assessed its internal control as of December 31, 19X5, in relation to criteria for effective internal control over financial reporting described in Internal Control---Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this assessment, the Company believes that, as of December 31, 19X5, its internal control over financial reporting met those criteria.

8. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-8 Accountants’ Report on Internal Control- -First Paragraph We have examined management's assertion that Winstad Company has maintained an effective internal control over financial reporting as of December 31, 20X5, included in the accompanying Management Report on Internal Control.

9. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-9 Accountants’ Report on Internal Control- -Second Paragraph Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included obtaining an understanding of internal control over financial reporting, testing and evaluating the design and operating effectiveness of internal control, and such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.

10. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-10 Accountants’ Report on Internal Control- -Third Paragraph Because of inherent limitations of internal control, errors or irregularities may occur and not be detected. Also, projections of any evaluation of internal control over financial reporting to future periods are subject to the risk that internal control may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

11. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 19-11 Accountants’ Report on Internal Control- -Fourth Paragraph In our opinion, management's assertion that Winstad Company has maintained an effective internal control over financial reporting as of December 31, 20X5, is fairly stated, in all material respects, based upon criteria established in Internal Control---Integrated Framework issued by the Sponsoring Organizations of the Treadway Commission.