Can the cancellation of a branch be confirmed by letter?

It can be confirmed by letter. If the bank account of the audited entity has been cancelled and the audited entity can still confirm it, the audited entity says that it has been cancelled, but the certified public accountant needs to confirm whether it has been cancelled. There will be a record in the bank when it is cancelled, which needs to be confirmed with the bank. Confirmation refers to the process in which a certified public accountant directly obtains a written reply from a third party (the audited entity) as audit evidence. Its carrier is the confirmation letter, and the object of the confirmation letter can be the balance of accounts receivable or bank deposits, or the agreement and transaction terms between the audited entity and the third party.