In your case, it is especially jarring because your user name says "native English speaker" while your use of the language says "non-native English speaker. Failure to Return from Leave Any employee who is granted a leave of absence and who fails to return to work at the expiration of said leave of absence, shall be considered as having resigned his position with the City, and his position shall be declared vacated; except and unless the employee, prior to the expiration of his leave of absence, has requested an extension and furnished evidence that he is unable to work by reason of sickness, physical disability, injury or other legitimate reason beyond his control. They are more typical of non-native English speakers where the standards (politeness) of the original culture are different, and where the language grammar is different (and bleeds though into the written English text.) I apologize for emailing again, but I have not received a reply to my email beneath. Public Company Accounting Oversight Board (, Standards and Emerging Issues Advisory Group, Technology Innovation Alliance Working Group, Implementation Resources for PCAOB Standards and Rules, Inspections-Related Board Reports and Statements, Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders, PCAOB Cooperative Arrangements with Non-U.S. Regulators, Board Determinations Under the Holding Foreign Companies Accountable Act, The International Forum of Independent Audit Regulators and Other International Organizations, Information for Auditors of Broker-Dealers, Conference on Auditing and Capital Markets, PCAOB International Institute on Audit Regulation, Amending releases and related SEC approval orders, .04Definition of the Confirmation Process, .05Relationship of Confirmation Procedures to the Auditor's Assessment of Audit Risk, .33Evaluating the Results of Confirmation Procedures, AS 1001: Responsibilities and Functions of the Independent Auditor, AS 1010: Training and Proficiency of the Independent Auditor, AS 1015: Due Professional Care in the Performance of Work, AS 1110: Relationship of Auditing Standards to Quality Control Standards, AS 1201: Supervision of the Audit Engagement, AS 1205: Part of the Audit Performed by Other Independent Auditors, AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm (new for FYE on or after December 15, 2024), AS 1210: Using the Work of an Auditor-Engaged Specialist, AS 1301: Communications with Audit Committees, AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements, AS 2105: Consideration of Materiality in Planning and Performing an Audit, AS 2110: Identifying and Assessing Risks of Material Misstatement, AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, AS 2301: The Auditor's Responses to the Risks of Material Misstatement, AS 2305: Substantive Analytical Procedures, AS 2401: Consideration of Fraud in a Financial Statement Audit, AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern, AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements, AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments, AS 2601: Consideration of an Entity's Use of a Service Organization, AS 2605: Consideration of the Internal Audit Function, AS 2610: Initial AuditsCommunications Between Predecessor and Successor Auditors, AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements, AS 2705: Required Supplementary Information, AS 2710: Other Information in Documents Containing Audited Financial Statements, AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles", AS 2820: Evaluating Consistency of Financial Statements, AS 2901: Consideration of Omitted Procedures After the Report Date, AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances, AS 3110: Dating of the Independent Auditor's Report, AS 3310: Special Reports on Regulated Companies, AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data, AS 3320: Association with Financial Statements, AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes, AS 4105: Reviews of Interim Financial Information, AS 6101: Letters for Underwriters and Certain Other Requesting Parties, AS 6105: Reports on the Application of Accounting Principles, AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance, AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist. with the customers' regular statements when the combined assessed level of inherent and control risk is low and the auditor has no reason to believe that the recipients will not consider the requests. Contacting customers directly helps auditors verify that listed accounts actually exist, that balances shown as owed are correct, and that payments marked as received are true. We don't understand why we get some very huffy replies! I just wanted to bump this in your inbox so I can update my status on this issue. 1898 The Standards of Field Work about a particular item affecting nancial statement assertions. Accounts receivables represent money owed by a company's customers for the sale of goods. This is less accusatory. Confirmation of goods held E-Verify works by comparing the information employees provide for Form I-9, Employment Eligibility Verification, against records available to SSA and DHS. procedures to supplement the use of negative confirmations. The process is used in testing managerial assertions about account balances. Thanks for all the feedback. Your boss made a special exception for that recipient, without telling you. This single word is likely to remove any softening that the apology itself may have achieved. Positive Confirmation: Definition, Examples, Vs. Negative - Investopedia For example, facsimile responses involve risks because of the difficulty of ascertaining the sources of the responses. There are typical mistakes that native English speakers make, but the oddities in your texts are not typical things native English speakers would mess up. I like hearing your thoughts. the Allied commanders were appalled to learn that 300 glider troops had drowned at sea. @mhoran_psprep it's not about whether the first email indicates that the sender wants a reply, it's whether the surrounding relationship is such that the reply is required. Connect and share knowledge within a single location that is structured and easy to search. Spicemas Launch 28th April, 2023 - Facebook