Audit confirmation letter

1. To confirm from the external party, your creditor, that the balance as appeared in your books of account is correct and complete - an external audit evidence.
2. The supplier could sign on the confirmation form and stating out the discrepancies, if any, on the balance as shown in the confirmation to that as shown in his books of account. This will facilitate a reconciliation of the balances by you and the auditors.
3. Normally speaking, the confirmation could not be used as an evidence for legal action. You could note in the heading of the confirmation form that it is sent for audit purposes. The source documents, invoices etc are the documents that created the liabilities or obligations thereon.

2008-11-03 22:02:58 補充：
His intended issue is clearly stated out in Point 3. The confirmation form is not regarded as a legal debt document except the original source documents. I could not contact this 匿名 through the Yahoo's communication system for his further note in the question.