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External confirmations have been an important and integral part of audit procedure in order to obtain sufficient appropriate audit evidence in line with requirement prescribed in various Standards on Auditing (SAs). Over the years, auditors have been using external confirmations to obtain account balances confirmation from various parties (confirming parties) including banks.

https://www.taxgyata.com/ap/icai-advisory-to-auditors-to-seek-direct-confirmation-from-the-concerned-bank/