The Audit Confirmation Letter is a critical tool in the UAE's audit process, designed to obtain independent verification of financial information from third parties. This document type is specifically utilized when auditors need to confirm aspects of a client's financial statements, transactions, or arrangements with external parties. In the UAE context, the letter must comply with Federal Law No. 12 of 2014 (Audit Law) and align with international auditing standards, particularly ISA 505. The Audit Confirmation Letter is commonly used during annual audits, special purpose audits, or when specific verification is required by regulatory authorities. It typically includes details about the audit period, specific information requiring confirmation, and response instructions, while maintaining professional standards and confidentiality requirements as per UAE regulations.

1. Letter Header: Including auditor's letterhead, date, reference number, and addressed to the specific department/person of the confirming party

2. Opening Statement: Identifying the client company being audited and the purpose of the confirmation request

3. Authorization Reference: Reference to the client's authorization to release information (typically referring to an attached authorization letter)

4. Confirmation Period: Clear specification of the date or period for which confirmation is requested

5. Information Request Details: Specific details of what information needs to be confirmed, including balances, transactions, or arrangements

6. Response Instructions: Clear instructions on how and where to send the confirmation response, including deadline

7. Confidentiality Statement: Statement regarding the confidential nature of the information and its intended use

8. Closing and Signatures: Professional closing, signature block for both responding party and auditor