Beginning of the year under audit; audit report release date.

Date of the financial statements; audit report release date.

Beginning of the year under audit; date of the financial statements.

End of the year under audit; date of the auditors’ report.

Beginning of the year under audit; audit report release date.

Date of the financial statements; audit report release date.

Beginning of the year under audit; date of the financial statements.

Date of interim work; date of the auditors’ report.

Verifying the mathematical accuracy of management estimates.

Assessing the likelihood that actual results will be consistent with management’s estimates.

Evaluating the reasonableness of management’s estimates.

Identifying how the failure of the entity to achieve management’s estimates will influence users’ decisions.

A disclaimer regarding the likelihood of settlement of pending litigation.

A listing of pending or threatened litigation, claims, or assessments.

An evaluation of the likelihood of an unfavorable outcome.

An estimate of the range of potential loss.

Attorney.

Auditors.

Client.

Securities and Exchange Commission or other regulatory body.

Auditors.

Board of directors.

Client.

Stockholders.

January 3, 2017.

December 31, 2017.

February 7, 2018.

March 3, 2018.

Unmodified or qualified opinion.

Qualified or adverse opinion.

Qualified opinion or disclaimer of opinion.

Disclaimer of opinion or adverse opinion.

Date of the auditors’ report.

Final review of the audit documentation.

Audit report release date.

Delivery of the auditors’ reports to the client.

Omitted procedure.

Prior period adjustment.

Subsequent event.

Subsequently discovered fact.