What should enterprises do when auditors require to provide confidential documents?


To obtain sufficient and reliable evidence for the auditor's opinion, the auditor has the right to request relevant documents from the enterprise for their review and evaluation. 

In this case, to avoid unnecessary differences and conflicts between the two parties, the enterprise should discuss with the auditor to make sure that the two parties understand each other's specific requirements related to the documents and determine the maximum limits that can be accepted by both parties 

Normally, depending on the nature and importance of the documents, the auditors will be able to recommend the best solutions basing on the guidance of audit standards, which should be optimum for the enterprise’s legitimate interests and also ensure the auditor’s compliance with audit standards. Apparently, open and clear communication with auditors is the best choice here.