<p data-start="971" data-end="1529">PCAOB AS 2310 explains how auditors should use external confirmations to obtain audit evidence from independent third parties. These confirmations are commonly used to verify account balances, transactions, and other financial details. The standard requires auditors to maintain control over the confirmation requests and evaluate responses carefully. Solutions such as <span class="hover:entity-accent entity-underline inline cursor-pointer align-baseline"><span class="whitespace-normal">AUDITCONFIRM</span></span> support compliance with these requirements by enabling auditors to manage confirmation requests digitally while maintaining full control and security.