Sample Letter – Auditor’s Independence

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Sample Letter – Auditor’s Independence

February 20, 201x The Board of Directors (or the Audit Committee) Sample View Regional Waste Management Services Commission 123 Main Street Sampleburg, Alberta T1X 1Z8 Dear Board/Audit Committee Members I have been engaged to audit the consolidated financial statements of the Sample View Regional Waste Management Services Commission for the year ending December 31, 201x. Canadian generally accepted auditing standards (GAAS) require that I communicate at least annually with you regarding all relationships between the Commission and me that, in my professional judgment, may reasonably be thought to bear on my independence. In determining which relationships to report, these standards require me to consider relevant rules and related interpretations prescribed by the appropriate provincial institute and applicable legislation, covering such matters as: a) holding a financial interest, either directly or indirectly, in a client; b) holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client; c) personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client; d) economic dependence on a client; and e) provision of services in addition to the audit engagement. I have prepared the following comments to facilitate my discussion with you regarding independence matters. [I am not aware of any relationships between the Commission and me that, in my professional judgment, may reasonably be thought to bear on my independence that have occurred from January 1, 201x to December 31, 201x.

OR

December 201x

Auditor Independence Letter Sample – Commission

Page 1

I am aware of the following relationships between the Commission and me…...

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