Key Audit Guidance Related to Audit Confirmations

AU Section 330

Description: The Confirmation Process
Guidance: AICPA/PCAOB

“During the performance of confirmation procedures, the auditor should maintain control over the confirmation requests and responses. Maintaining control means establishing direct communication between the intended recipient and the auditor to minimize the possibility that the results will be biased because of interception and alteration of the confirmation requests or responses.”