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Kilmal

07/12/18 11:12 AM

#2848 RE: Lynns25 #2847

A letter sent by a CPA to the client's attorney requesting verification of
information provided by management concerning pending
litigation. The attorney's letter is a major part of an audit. The auditor must assess the impact of pending litigation on the client's financial position. The attorney's letter seeks confirmation that the information the auditor has received is accurate.

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