Date: 2.2.

2021
Always copy relevant parties on the
engagement team or at the client.
Don’t overshare.
Email From: ______________, KPMG

To: Corporate Controller@AshbourneIndustries.com

Summarize the purpose of the email

CC: Audit Senior, Audit Manager
so the client understands. They get a
lot of emails!

Re: Status of Outstanding A/R Confirms

Good morning ____________, I hope you are well. I’m writing to follow up regarding the status of
outstanding Accounts Receivable confirmations for Acct 12100, Trade Account. You will recall from our
audit testing status meeting this account falls within our performance materiality scope, and we will test
these balances by confirming the balance of the receivable with the customer through a positive
response confirmation process.

The Trial Balance shows $138,207,286 of A/R, which is comprised of 39 confirmations to be sent. We
have attached a schedule showing the confirmations by customer that have not been sent yet. Could
you please review the draft confirmations we previously prepared, and if they are acceptable, please
mail them and provide us with a copy so we can update the status?

Also attached is a schedule of confirms that have been mailed but not yet returned, sorted by customer
for your reference. As the schedule indicates, we have received 38% of the confirms sent, which is
acceptable for this stage of the process. We will contact you to discuss any issue relating to the
confirmations received.

Please feel free to contact me via email or by phone at ____________, or Audit Senior if you have any
questions regarding the status or have any concerns about the two remaining confirms to be sent.

Thank you!
Be clear about what you’re asking and if there are any follow -ups.

A concise schedule helps provide more information and may be easier to

follow than written explanations.