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The Audit Confirmation Letter is a critical document in the German audit process, required under the German Commercial Code (HGB) and professional auditing standards. It is used to formally document the audit engagement terms, responsibilities, and specific confirmations between the audit firm and the client company. The letter must comply with German legal requirements, including the Public Accountant Act (WPO) and IDW Auditing Standards, and typically includes confirmations about financial statement accuracy, access to information, and management responsibilities. This document is particularly important in the German context due to strict regulatory requirements and the dual board system (Management Board and Supervisory Board) common in German companies. The Audit Confirmation Letter serves as a key reference point throughout the audit process and may be required for regulatory compliance, corporate governance purposes, or as part of group audit requirements.

1. Letterhead and Date: Auditor's firm letterhead and current date

2. Addressee Details: Full details of the recipient entity, including company name, address, and responsible person

3. Subject Line: Clear identification of the audit period and purpose

4. Introduction: Identification of the audit engagement and reference to the appointment as auditors

5. Scope of Audit: Description of the audit scope, including relevant financial statements and reporting period

6. Management Responsibilities: Statement of management's responsibilities regarding financial statements and internal controls

7. Confirmation Requests: Specific items requiring confirmation, including financial statement accuracy and access to information

8. Independence Declaration: Confirmation of auditor's independence in accordance with German regulations

9. Professional Standards Reference: Reference to applicable German auditing standards and legal requirements

10. Signature Block: Formal signature section including auditor's professional qualifications and firm details