Discusses the relationship of confirmation procedures to the auditor's assessment of audit risk (see paragraphs . The auditor uses the audit risk assessment in determin- ing the audit procedures to be applied, including whether they should include confirmation. .Am I Registered to Vote? Can't remember if you've registered in the past? As the independent auditors for the U. S. Nuclear Regulatory Commission, CliftonLarsonAllen. The auditor should review certain information about the account and the business to be audited before the taxpayer is contacted. Learn how to easily respond to audit confirmation emails with helpful examples and readytouse templates.