An auditor ordinarily sends a standard confirmation request to all banks with which the client has done business during the year under audit, regardless of the year-end balance. One purpose of this procedure is to

a. Provide the data necessary to prepare a proof of cash.

b. Request that a cutoff bank statement and related checks be sent to the auditor.

c. Detect kiting activities that may otherwise not be discovered.

d. Seek information about loans from the banks.