The standard letter sent by the auditor to the attorney requests the attorney communicate about contingencies up to approximately the date of the auditor's report.

Question

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This is true. The auditor requests communication from the attorney about contingencies up to a specific date, usually the date of the auditor's report or shortly before it. This helps the auditor evaluate the impact of any contingencies on the financial statements.

The Standard Letter Sent by the Auditor to the Attorney