Review the client profile below and compose an email to your manager that analyzes the different types of SSARS engagements and recommends the most appropriate type based on your analysis of SSARS and the financial information provided by the client.

Specifically, you must address the following rubric criteria:

1. Client Profile: Analyze the client profile by responding to these considerations:
   1. Determine if an income statement is included.
   2. Determine if a balance sheet is included.
   3. Determine if retained earnings are included.
2. Engagement Type: Identify the SSARS engagement type needed from the information provided about the client.
3. Engagement Justification: Explain why the engagement type best aligns with the needs of the client.

The manager has included these notes: There is no need for ratio analysis, analytical procedures (currently), assurances for the client, or to express our conclusion or opinion. All adjustments have been made and are deemed to be accurate. Adjusted Trial Balance Accounts Debit Credit Cash $32,200 N/A Wages N/A $1,200 Revenue N/A 524,500 Liability N/A 592,000 Cost of Goods Sold $11,800 N/A Inventory $29,000 N/A Accounts Payable N/A $44,500 Accounts Receivable $95,000 N/A Equity Shares N/A $8,000 Rent $1,500 N/A Interest Expense S700 N/A Total $170,200 $170,200