As part of the External Auditor's procedures to obtain reasonable assurance that the balances started in the Trade Receivables (Debtors) Ledgers are correct and shows a true and fair view of the Debtors' balances, the Auditor is to carry out a Debtors' Circularization.
This short video explains in summary the meaning and types of Debtors Circularization or confirmations. After seeing this video you will understand these confirmations are done.
Below is a picture tutorial explaining the two types of Debtors Circularization.
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