AUDIT RESPONSE
audit response.A letter that an attorney provides to a client’s financial auditors, usu. at the
client’s request, re-garding matters such as pending or threatened litigation. • Audit responses
should comply with the American Bar Association’s Statement of Policy Regarding Lawyer’s
Responses to Auditors’ Requests for Information, published in December 1975. — Also termed
audit-letter response. See AUDIT LETTER.[Blacks Law 8th]