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External Confirmation

  • Viaan
  • Jul 9, 2023
  • 1 min read

SR. Ashwin Kumar

Article Assistant

Objective of the auditor

As per SA 505- External confirmation the auditor has to obtain sufficient and appropriate audit evidence by way of external confirmation from the third parties.

External Confirmation Refers to?

External confirmation is an evidence obtained as a direct written response to the auditor from a third party of the confirming party), In paper form or by electronic or by other medium



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