In confirming bank deposits, the auditor need not:
A) send two copies of the standard confirmation to the bank.
B) send requests for accounts with zero balances at the end of the year.
C) have the bank return the original to the client.
D) personally mail the requests.
E) make sure the bank returns the response to him or her directly.

Question

Quizplus · Accepted Answer

Having the bank return the original confirmation to the client instead of directly to the auditor does not provide the same level of control over the confirmation process, as it could potentially allow for manipulation or interception by the client.

In Confirming Bank Deposits, the Auditor Need Not