Date

Re: Audit planning letter

Dear Sirs

We are writing in connection with the audit due to start on ……… Further to our meeting we now set out below some matters in relation to our audit planning.

At this point we aim to ensure that there is a mutual understanding of the audit and the respective responsibilities of the auditors and the directors

In addition to providing our formal audit report on your financial statements, we will communicate in our audit findings letter those matters, which we believe to be relevant to the directors that come to our attention as a result of the performance of our audit of the financial statements.

Independence and objectivity

In accordance with the Auditing Practices Board Ethical Standards we as auditors must ensure that our independence and objectivity is maintained at all times.

The following issues are potential threats to our independence:

a.
b.
c.

We have introduced the following safeguards to counter these potential threats.

a.
b.
c.

We confirm that, in our professional judgement and having regard to the safeguards in place, the firm is independent within the meaning of the Auditing Practices Board’s Ethical Standards and the objectivity of the audit engagement partner and staff is not impaired. Therefore, we are pleased to proceed in accordance with our appointment.

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