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A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.
For audit evidence, it is reliable if the auditor has no other means of obtaining evidence. Examples may include situations involving contingent liabilities or off-balance-sheet liabilities . The person issuing the letter should have the appropriate authority or seniority in the organization to vouch on the issue.
An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s). This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm.
Letter of appointment may refer to: Letter of appointment (Mormonism) Letters patent This page was last edited on 4 September 2023, at 04:28 (UTC). Text is ...
Public Sector Audit Appointments Ltd. (PSAA) is a UK company limited by guarantee established by the Local Government Association in August 2014. [1] The Secretary of State for Communities and Local Government has delegated statutory functions (from the Audit Commission Act 1998) to the PSAA on a transitional basis by way of a letter of delegation issued under powers contained in the Local ...
These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of ...
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