An auditor ordinarily sends a standard confirmation request to all banks with which the client has done business during the year under audit, regardless of the year- end balance. A purpose of this procedure is to:
The scope of an audit is not restricted when an attorney's response to an auditor as a result of a client's letter of audit inquiry limits the response to:
An auditor should request that an audit client send a letter of inquiry to those attorneys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide: