External Confirmations

Описание: Sending external confirmations to third parties is one of the many ways auditors can obtain relevant and reliable audit evidence! In this external confirmations CPE eLearning course (1.0 CPE), we discuss the importance of performing confirmation procedures, including how to design effective confirmation requests and how to properly evaluate the results of your confirmation procedures. It is easy to understand and full of practical examples!

During this course, you’ll learn why auditors use external confirmations as a substantive auditing procedure. You’ll also be introduced to the various forms of confirmation requests and learn when it is appropriate to use each form. We’ll also discuss to whom you should address the confirmation request, in order to receive the most reliable and informative response. Because that’s what we need – reliable, sufficient, and appropriate audit evidence! Lastly, you’ll discover what to do with confirmation responses received (or not received!) and how to handle any exceptions identified or disclaimers contained in the confirmation responses.

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