An Auditor Ordinarily Sends a Standard Confirmation Request to All

Multiple Choice

An auditor ordinarily sends a standard confirmation request to all banks with which the client has done business during the year under audit, regardless of the year-end balance. A purpose of this procedure is to:

A) Provide the data necessary to prepare a proof of cash.
B) Request a cutoff bank statement and related checks be sent to the auditor.
C) Detect kiting activities that may otherwise not be discovered.
D) Seek information about contingent liabilities and security agreements.