Why would you send confirmations to customers?
An audit team would send confirmations to customers to test the existence/occurrence assertion and the accuracy/valuation assertion. There are different types of confirmations, but generally this helps the audit team confirm that the transaction is not fictitious and that the transactions is recorded at the correct amount.
For example, an audit team might send confirmations to a customer for a revenue transaction or to confirm an accounts receivable balance at year-end.
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