The Auditor Should Ordinarily Mail Confirmation Requests to All Banks

The auditor should ordinarily mail confirmation requests to all banks with which the entity has conducted any business during the year,regardless of the year-end balance,since

A) the confirmation form also seeks information about indebtedness to the bank.
B) this procedure will detect kiting activities that would otherwise not be detected.
C) the mailing of confirmation forms to all such banks is required by generally accepted auditing standards.
D) this procedure relieves the auditor of any responsibility with respect to non-detection of forged checks.