Audit Information Legal Query

{{company_name}}

{{company_address}}

Phone: {{phone}}

Email: {{email}}

Website: {{website}}

Date

{{date}}

Recipient Information

To: {{recipient_name}}

Title: {{recipient_title}}

Company: {{recipient_company_name}}

Address: {{recipient_company_address}}

Subject: Formal Information Request for Audit of {{audited_entity_name}}

Dear {{recipient_name}},

This letter serves as a formal request for information and documentation required for the ongoing audit of {{audited_entity_name}} for the fiscal period ending {{fiscal_period_end_date}}. Our audit is being conducted in accordance with International Standards on Auditing (ISAs) and applicable local regulations.

Purpose of Request

The information requested herein is essential for us to form an opinion on the financial statements of {{audited_entity_name}}.

Your prompt cooperation in providing the requested items will greatly assist in the efficient completion of our audit engagement.

Information Required

Please provide the following documents and information by {{response_due_date}}:

1. **Financial Statements:** Complete audited financial statements for the fiscal year ending {{fiscal_period_end_date}}, including the Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows, and accompanying notes.

2. **General Ledger:** A detailed general ledger for the period {{start_date}} to {{end_date}}.

3. **Bank Statements and Reconciliations:** All bank statements and corresponding bank reconciliations for all company bank accounts for the audit period.

4. **Sales and Purchase Ledgers:** Detailed sales and purchase ledgers for the audit period.

5. **Fixed Asset Register:** A current fixed asset register, including details of additions, disposals, and depreciation calculations.

6. **Payroll Records:** Payroll summaries, underlying calculations, and related statutory returns (e.g., PAYE, NSSF) for the audit period.

7. **Tax Returns:** Copies of all corporate income tax returns, VAT returns, and other relevant tax filings for the audit period.

8. **Legal Correspondence:** Copies of any significant legal correspondence, including details of pending litigation or claims.

9. **Board Minutes:** Minutes of all Board of Directors' meetings and significant management meetings held during the audit period.

10. **Contracts and Agreements:** Copies of all material contracts, loan agreements, and other legal agreements entered into during or relevant to the audit period.

11. **Management Representation Letter:** A draft Management Representation Letter, to be finalized at the conclusion of the audit.

Format and Delivery

Kindly provide the requested information in {{preferred_format}} (e.g., electronic format - PDF or Excel, hard copies). Please ensure that all electronic documents are clearly labelled and organized.

You may send the documents via email to {{auditor_email}} or arrange for physical delivery to our offices at {{auditor_address}}.

Clarifications and Contact

Should you require any clarification regarding this request or encounter any difficulties in providing the information, please do not hesitate to contact {{auditor_contact_person}} at {{auditor_phone_number}} or {{auditor_email}}.

Confirmation of Receipt

Please acknowledge receipt of this request by replying to this email within {{acknowledgement_days}} business days.

Appreciation

We appreciate your timely attention to this matter and your cooperation throughout the audit process.

Sincerely,

{{auditor_name}}

{{auditor_firm_name}}

{{auditor_title}}