Auditors Ordinarily Send a Standard Bank Confirmation to All Banks

Auditors ordinarily send a standard bank confirmation to all banks with which the client has done business during the year under audit, regardless of whether the client has closed its account.One reason for doing so is to

A) Provide the data necessary to prepare a summary of cash.
B) Request that a cut off bank statement and cancelled cheques be sent to the auditor.
C) Detect lapping activities that might otherwise not be discovered.
D) Obtain information about unrecorded liabilities and security agreements.