Sending external confirmations to third parties is one of the many ways auditors can obtain relevant and reliable audit evidence! In this CPE eligible (1.0 CPE) eLearning course, we discuss the importance of performing confirmation procedures, including how to design effective confirmation requests and how to properly evaluate the results of your confirmation procedures. This course covers the following U.S. GAAS and PCAOB standards: AU-C 505 and AS 2310, but would be applicable to any auditor auditing under U.S. GAAS, PCAOB, or IAASB requirements.