attorney's letter Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: attorney's letter

attorney's letter

letter sent by the Certified Public Accountant (CPA) to the client's lawyer to verify litigation information provided by management. The auditor is concerned that management has not revealed all lawsuits and claims. The auditor must assess the impact the contingencies may have on the client's financial position. This includes the possibility of the client losing the suit and suffering damages. The attorney's letter is a major audit procedure.

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