5ASimilarly, the written recommendation of an organization’s tax advisor on materials issues affecting the tax accrual is usually necessary evidence to help the auditor’s conclusions on the numerous accounts and disclosures related to earnings taxes. As with legal opinions on tax matters, the auditor cannot rely solely on that written recommendation from tax advisors with out performing his or her own analysis of matters related to the numerous tax accounts and disclosures within the financial statements. In responding to any side of an auditor’s inquiry letter, the lawyer have to be guided by his moral obligations as set forth in the Code of Professional Responsibility.
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