The objective of a confirmation engagement is for the auditor to perform the procedures agreed upon by the auditor, the entity and any third parties and issue the required confirmation.
By issuing the confirmation, the auditor affirms the value of the financial information on the specified day or for the specified period, or other facts.
The confirmation applies only to those parties who have agreed to perform the confirmation, as other parties who do not know the reasons for performing this confirmation may misunderstand the results.
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