Auditing letters

These forms are located in the Small entities audit manual:

  • Example audit engagement letter
  • Example consent to act letter
  • Example trustee representation letter to the auditor
  • Example management letter template
  • Example committee representation letters to the auditor
  • Example trust account authority letter
  • Example letter and reply for trust money circularisation
  • Example of an agent’s representation letter to the auditor
  • Example notification of appointment of an auditor and consent to appointment letter
  • Example representation by a member on a member’s trust account letter
  • Example member’s representation letter to the auditor