TIMING The most reliable evidence from confirmations is obtained when they are sent as close to the balance sheet date as possible as opposed to confirming the accounts several months before yearend Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc.  TIMING The most reliable evidence from confirmations is obtained when they are sent as close to the balance sheet date as possible, as opposed to confirming the accounts several months before yearend