External confirmation
An external confirmation is audit evidence obtained as a direct written response to the auditor from a third party, in paper, electronic or other medium. The auditor maintains control over requests and responses and assesses reliability and exceptions. Alternative procedures may be needed for non-responses.
Worked example
The auditor sends a bank confirmation request and receives the bank’s response directly.
Common mistake
Do not treat a client-provided copy of a third-party statement as equivalent to a controlled direct confirmation in every case.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |