EXAMPLE AUDIT COMPLETION LETTER.
Example Limited,
The Quay,
Main Street,
Cork.
XX December 20XX
Dear Sirs,
We are writing to inform you the directors that we have now completed our audit of the financial statements of
Example Limited financial statements for the year ended [date]. At this time it is our expectation that we will report on
those financial statements in the form set out in the draft audit report included in the draft financial statements made
available to the board for approval. You will appreciate that events that may occur between the date of this letter
and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements could impact
on the nature and content of our final audit report.
International Standards on Auditing (UK and Ireland) require us to communicate our audit findings to you the board,
including any misstatements identified in the course of the audit which are not adjusted in the financial statements
and to discuss our views on qualitative aspects of the company’s accounting practice and financial reporting. We
have outlined these matters to the Board in our audit findings letter to you on the (insert date). We recommend that
the directors review this letter prior to the approval of the financial statements.
Should you wish to discuss any of the above matters please do not hesitate to contact us.
Yours sincerely,
Certified Public Accountants