tailieunhanh - INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)Appendix 4(Ref: Para.

Ví dụ về các Xác nhận của Hợp phần Kiểm toán Sau đây không phải là để được một bức thư tiêu chuẩn. Xác nhận có thể khác nhau từ một kiểm toán viên thành phần khác và từ một trong những giai đoạn tiếp theo. Xác nhận thường thu được trước khi làm việc trên các thông tin tài chính của hợp phần bắt đầu. | INTERNATIONAL STANDARD ON AUDITING 600 REVISED AND REDRAFTED Appendix 4 Ref Para. A35 Examples of a Component Auditor s Confirmations The following is not intended to be a standard letter. Confirmations may vary from one component auditor to another and from one period to the next. Confirmations often are obtained before work on the financial information of the component commences. Component Auditor Letterhead Date To Group Engagement Partner This letter is provided in connection with your audit of the group financial statements of name of parent for the year ended date for the purpose of expressing an opinion on whether the group financial statements present fairly in all material respects give a true and fair view of the financial position of the group as of date and of its financial performance and cash flows for the year then ended in accordance with indicate applicable financial reporting framework . We acknowledge receipt of your instructions dated date requesting us to perform the specified work on the financial information of name of component for the year ended date . We confirm that 1. We will be able to comply with the instructions. We advise you that we will not be able to comply with the following instructions specify instructions for the following reasons specify reasons . 2. The instructions are clear and we understand them. We would appreciate it if you could clarify the following instructions specify instructions . 3. We will cooperate with you and provide you with access to relevant audit documentation. We acknowledge that 1. The financial information of name of component will be included in the group financial statements of name of parent . 2. You may consider it necessary to be involved in the work you have requested us to perform on the financial information of name of component for the year ended date . 3. You intend to evaluate and if considered appropriate use our work for the audit of the group 43 This is trial version .