Leverandørbekreftelser

Leverandørbekreftelser, also known as vendor confirmations, are a critical internal control procedure primarily used in accounting and auditing. They involve obtaining direct written verification from a third party, typically a supplier or vendor, to confirm the accuracy of information held by the company. The most common application is the confirmation of outstanding balances owed to vendors at a specific point in time, usually year-end.

The process typically entails the company sending a confirmation request to the vendor, detailing the balance the company believes it owes. The vendor then reviews this information and responds directly to the auditor or the company, either confirming the balance, stating a different balance, or indicating that no balance is owed. This independent confirmation helps to substantiate the recorded liabilities in the company's financial statements.

Leverandørbekreftelser serve multiple purposes. They help detect errors in accounting records, such as unrecorded liabilities or overstatements/understatements of accounts payable. They also provide assurance that the reported liabilities are genuine and accurately represent the company's obligations. In auditing, this procedure is often part of the substantive testing performed to gather evidence supporting the fairness of the financial statements. The effectiveness of leverandørbekreftelser relies on the independence and reliability of the vendor providing the confirmation.