attorney’s letter
In external auditing, a letter addressed to the attorney of a client to request details of litigation and other legal matters. The external auditor uses an attorney letter to obtain *audit evidence of the existence and *materiality of *contingent liabilities.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Attorney's Letter — A letter sent by a CPA to the client s attorney. The attorney s letter serves as a verification for information pertaining to litigation related to management. This letter apprises the auditor of any pending legislation against the client that… …   Investment dictionary

  • attorney — at‧tor‧ney [əˈtɜːni ǁ ɜːr ] noun attorneys PLURALFORM [countable] LAW 1. a person who has the legal right to do things and make decisions on someone else s behalf: • He appointed her his attorney. see also power of attorney …   Financial and business terms

  • letter of attorney — see letter 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • attorney — In the most general sense this term denotes an agent or substitute, or one who is appointed and authorized to act in the place or stead of another. An agent, or one acting on behalf of another. Sherts v. Fulton Nat. Bank of Lancaster, 342 Pa. 337 …   Black's law dictionary

  • attorney — In the most general sense this term denotes an agent or substitute, or one who is appointed and authorized to act in the place or stead of another. An agent, or one acting on behalf of another. Sherts v. Fulton Nat. Bank of Lancaster, 342 Pa. 337 …   Black's law dictionary

  • letter-perfect — adjective AmE correct in every detail: The District Attorney s case was letter perfect …   Longman dictionary of contemporary English

  • letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… …   Law dictionary

  • Letter of attorney — Letter Let ter, n. [OE. lettre, F. lettre, OF. letre, fr. L. littera, litera, a letter; pl., an epistle, a writing, literature, fr. linere, litum, to besmear, to spread or rub over; because one of the earliest modes of writing was by graving the… …   The Collaborative International Dictionary of English

  • Letter — Let ter, n. [OE. lettre, F. lettre, OF. letre, fr. L. littera, litera, a letter; pl., an epistle, a writing, literature, fr. linere, litum, to besmear, to spread or rub over; because one of the earliest modes of writing was by graving the… …   The Collaborative International Dictionary of English

  • Letter book — Letter Let ter, n. [OE. lettre, F. lettre, OF. letre, fr. L. littera, litera, a letter; pl., an epistle, a writing, literature, fr. linere, litum, to besmear, to spread or rub over; because one of the earliest modes of writing was by graving the… …   The Collaborative International Dictionary of English

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