Short Reports And Memos 

- Short report

             The short report describes the scope of the audit (what financial statements the auditor has examined) and the findings of the audit (whether the reports appear to be accurate). A short form may be used in conjunction with a more detailed long form or complete auditor's report.            

         Short report usually consists of only two paragraphs and includes the auditor's official opinion (unqualified, qualified, disclaimer or adverse) of the financial statements reviewed. One advantage of a short-form report is that it saves money because it takes the auditor less time to prepare. However, its brief length may not be sufficient to provide all desirable information if the auditor issues any opinion other than "unqualified."  

- Example of short report :

                                                               Insect Anatomy

The body of an insect consists of three parts : the head, the thorax, and the abdomen. The head contains the insect's brain, eyes, and mouth. It also carries the antennae. The thorax is the central part of the body. It is contains the legs and wings. There are three pairs of legs and two pairs of wings. The insect's abdomen contains its digestive and reproductive organs.

- Memo

          Memo is an official short message that sent from one person to another within the same organization. A memo can be as simple as one paragraph to arrange a meeting or complex enough to need several pages with subheadings. A memo can be as simple as one paragraph to arrange a meeting or complex enough to need several pages with subheadings. Whether simple or complex, all memos use the same basic format.

- Example of memo :

Memo
To : My Employee
From : Your Boss
Date : May 5, 2009
Subject : County Government Web Design
I have met with Susan Barnes from the Ballard County Planning Commission regarding the new website design. She gave me a list of departments and employees that will need to be featured. I left her with our pre-design package. She will look over the various features we offer, discuss them with the other committee members, and contact me by June 15th with their choices.

Basic Design Factors:
The county logo currently in use should be incorporated into a banner that will be featured at the top of every page.
Links to state agencies and services
A separate section for schools that will link to a secure service for student records.
A database for county maps of various types.
A secure login area for employees only that will connect to a data base of employee records.
Team Assignments:

I have assigned Jeff Cordova to be our liaison person for the project. Bryson's team will be responsible for the design phase. Martin's team will set up the necessary databases and Johnston will handle the testing and implementation. Johnston's team is currently working on the Tabor Auto website project, but he assures me it will be finished by the end of July and they will be free in plenty of time.

Deadlines:
There will be several deadlines to be met. I am enclosing the bid parameters along with information of the projected cost and timeline.

My problem :
My problem about Short Report is i don’t know about the different of short report and spoken text.
And then, in material of memo, i don't understand the different of memo with letter. It's so hard to know the different of them.

Example :

Letter :

                                                                   OR

Memo :