I have an new auditor wanting to see an audit file from the previous year. Clearly there needs to be some form of hold harmless letter to be prepared but a search of the internet has not found anything.
Who is to produce this letter and is there anything I can produce on the firm's letterhead in advance of the meeting.
I also have a file with some preliminary notes for the year that they are auditing although nothing was signed off or reviewed I presume they have no right to see those files within their review.
Any help or links would be gratefully appreciated.