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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › What's the difference in quality between these documents
What’s the difference in quality between bank confirmation sent directly to external auditor and bank statement of the same account in the same bank
Not a huge amount of difference, except that the bank statement, having gone to the client first, is susceptible to alteration in some way. Bank certificate is almost definitive evidence.
