AUDIT LETTER

audit  letter.A  written  request  for  an  attorney,  banker,  or  someone  else  to  give  financial

auditors information about a person or entity being audited, including information about pending

or  threatened  litigation.  •  The  recipient  of  an  audit  letter  usu.  sends  the  response  (called  an

audit-letter response) directly to the financial auditors. See AUDIT RESPONSE. [Cases: Attorney

and Client    106, 112. C.J.S. Attorney and Client §§ 234, 255, 258–260.][Blacks Law 8th]