If a bank does not respond to a bank confirmation request, the auditor would most likely:

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If a bank does not respond to a bank confirmation request, the auditor would most likely follow up with additional inquiries or attempt to obtain the information from alternative sources. Choice A suggests that the auditor would take this course of action. Choice B is incorrect because the auditor would not typically assume that the bank has committed fraud simply because they did not respond to a request. Choice C suggests that the auditor would contact the bank's regulator, but this would be a drastic step that would only be taken in extreme cases. Choice D, which suggests that the auditor would issue an adverse opinion, is also incorrect since a lack of response from one bank would not necessarily lead to a negative opinion on the overall financial statements.

If a Bank Does Not Respond to a Bank Confirmation