The auditor should ordinarily mail confirmation requests to all banks with which the client has conducted business during the year, including those with zero balances because

a. This procedure will detect kiting activities that would otherwise not be detected.

b. The auditor is concerned with the completeness assertion.

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.