A bank confirmation letter is generally a document in which an accounting firm, a court and other units state the funds of their own units in the investigation of a specific object, and it is confirmed by the bank's seal. Bank confirmation letter is a letter sent to the bank to inquire about bank deposits, bank loans, custody securities, notes payable, etc. , financial institutions should make a confirmation reply in accordance with the relevant documents of the Ministry of Finance and the People's Bank of China.

A bank statement is a detailed statement issued by a bank for depositors' funds deposit and withdrawal.

As a common procedure and method in auditing, inquiry includes inquiry and confirmation. Inquiry is a method for auditors to ask relevant personnel in written or oral form to obtain audit evidence. Letter of confirmation refers to a method by which auditors send letters to third parties to verify the matters contained in the accounting records of audited units.

Classification of confirmation letters:

According to the different witnesses, the confirmation can be divided into:

1. Bank inquiry letter: an inquiry letter sent to the deposit bank and borrowing bank of the audited entity to inquire about the bank deposit balance, existence and ownership of the audited entity on a specific date (generally the balance sheet date, the same below), as well as the balance, integrity and valuation of the loan. A complete bank inquiry letter generally includes: deposits, loans, account cancellation, entrusted deposits, entrusted loans, guarantees, acceptance bills, discounted bills, collection bills, letters of credit, foreign exchange contracts, depository securities and other important matters.

2. Enterprise confirmation letter: a letter sent to the creditors and debtors of the audited entity on a specific date to confirm the existence, rights or obligations of the creditor's rights or debts of the audited entity. The confirmation letter of the enterprise usually includes the current account balance of both parties as of a specific date.

3. Attorney's confirmation letter: a confirmation letter sent to the lawyer who provides legal services for the audited entity and its law firm, which is used to check whether there is any pending lawsuit and its possible impact on the audited entity on a specific date and the settlement of attorney's fees.

4. Other confirmation letters: confirmation letters sent to other institutions such as insurance companies, stock exchanges or relevant departments, which are used to check the insurance contract terms, securities or registered capital held by the audited entity.