CPA Auditing and Attestation (AUD) › Letters for Underwriters
Comfort letters are usually addressed to the client's underwriter of securities and signed by the client's:
Positive assurance is provided with respect to:
In the comfort letter, the auditor should
Before agreeing on the scope of services, the auditor should
Ordinarily, comfort letters are addressed to:
The auditor should state in the comfort letter that: