As One of the Year-End Audit Procedures, the Auditor Instructed

Multiple Choice

As one of the year-end audit procedures, the auditor instructed the entity's personnel to prepare a standard bank confirmation request for a bank account that had been closed during the year. After the entity's treasurer had signed the request, it was mailed to the bank by the assistant treasurer. What is the major flaw in this audit procedure?

A) The confirmation request was signed by the treasurer.
B) Sending the request was meaningless because the account was closed before the year-end.
C) The request was mailed by the assistant treasurer.
D) The CPA did not sign the confirmation request before it was mailed.