вот что нашла, но никак не могу подобрать русского эквивалента((

Let us consider the debtors circularisation procedure. A list of aged debtor balances is obtained from the client as at the financial year-end. The auditor will devise specific sampling methods to decipher which debtors are going to be included within the circularisation. Letters are then sent to the relevant debtors confirming the balance on their purchase ledger owing to the client. These letters are sent to the customers by the audit firm (not the client) and replies are received in due course. Non-replies are subsequently followed up.