a. Many companies post their financial statements and auditor's report on their home pages, generally under a heading labeled "investor relations." Use one of the Internet search engines to do the following: a. Visit Intel's (www.intel.com) and Microsoft's (www.microsoft.com) home pages and review their financial statements, including their auditors' reports.

b. Search the web for the home page of a non-U.S. company and review its financial statements, including its auditor's report. For example, BMW's home page (www.bmwgroup.com, under Investor Relations) allows a visitor to download the financial statements and accompanying audit report as a .pdf file. Identify the auditing standards followed by the company's auditors.

c. Compare the standard U.S. audit report with the audit report for the non-U.S. company (e.g., BMW). Note that in some cases, non-U.S.-based companies' reports use a U.S. audit report.

d. Visit the SEC's website (www.sec.gov), and find the link for EdgarScan. Find, download, and print the auditor's report for a U.S. company of your choice. Identify whether or not the audit report is an unqualified, or "clean," opinion and explain how you could tell.