Practice Alert issued on Audit Confirmations.
| Position | Brief Article |
The Professional Issues Task Force has issued Practice Alert 2003-1, Audit Confirmations, to emphasize the importance of the confirmation process. Additionally, the Alert focuses practitioners on the other benefits of confirming accounts besides confirmation of balances and discourages performing alternative procedures in lieu of confirming balances and information. The Alert also provides practical guidance regarding non-responses to positive confirmation requests.
The task force encourages SEC Practice Section member...
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