发现或有负债的程序 continued 分析本期的法律费用,察看法律建议的发票和文件 获得主要律师的信函 察看可能带来负债的工作底稿. Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il
Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 分析本期的法律费用，察看法律建议的发票和文件. 获得主要律师的信函. 察看可能带来负债的工作底稿. 发现或有负债的程序 continued
图232 BANERGEE BUILDING CO 409 Lane Drive Buffalo, New York 10126 5th Street Ne January 26, 2000 k, New york 10023 Our auditors, Clarrett Co, CPAs(1133 Broadway, New York, New York 10019), are conducting an audit of our fi for the fiscal year ended December 31, 1999. 典型的 th respect 律师函 the completion of their audit, which is anticipated to be on or about February 13,200 Please provide to our auditor (1)Such explanation, if any, that you ginning of this fiscal year through (2)Such explanation, if any, that you co h the date volvinssary to supplement the listed pplement the listing of ch your views may differ from those stated and an identification of the igation, claim, and assessment or a an explanation of those matters as to which your views may differ from thos We understand tha ania l statement disclosure, you have feted possible daim or ble clai dards No 5 Please specifically identify the of and reasons for any limitations in your response. Caut gona Clark Jones, Pres Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il
Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 典型的 律师函 图 23-2