Legal analysis: Judging from the role of the inquiry letter, the purpose of the inquiry letter is to confirm the claims and debts between the two parties. If the debtor does not raise any objection to the creditor's claims and confirms them, then It also refused to perform the debt on the grounds that the creditor's rights were beyond the statute of limitations. Then the audit results cannot be guaranteed to be true and objective, and the confirmation letter will not be able to confirm the accounts receivable.

Legal basis: "The People's Republic of China and the Civil Code"

Article 667: The loan contract means that the borrower borrows money from the lender, and returns the loan and pays when due interest contract.

Article 668: A loan contract shall be in written form, unless otherwise agreed upon for a loan between natural persons. The content of a loan contract generally includes terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.