A CHECKLIST FOR AUDIT RESPONSE LETTERS by Lori S. Gordon I. Have an Audit Letter Policy. A. Have a committee or designated partner review all responses and address questions and issues. B. Ensure that responses follow the ABA Statement and do not include information beyond what is specified in the ABA Statement. II. Set up and observe standard procedures for making inquiries of firm lawyers to collect information responsive to the auditors’ request. III. Read the incoming requests carefully. A...