What the document covers
The bulletin highlights recurring weaknesses in confirmation procedures under SSA 505. Obtaining a response is part of an evidence process, not an automatic conclusion about balances.
Specific requirements and implications
The bulletin identifies client-controlled dispatch, unverified electronic replies and incomplete follow-up as recurring weaknesses. A confirmation may support existence more strongly than valuation or completeness, depending on the balance. Non-responses require appropriate alternative work rather than testing only a convenient subset. Doubts about the source or authority of a reply should be resolved with further evidence. Receiving a document labelled as a confirmation does not, by itself, establish reliable audit evidence.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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