$25$

The audit junior requested the client to prepare a bank confirmation letter as to be sent to each of the $4$ banks that the client has accounts with. The client prepared the confirmation letter and gave it to the junior auditor. The auditor requested the bank address details from the client's secretary who is not involved in the work of the finance unit. Also, in the letter, the junior auditor permitted the client to request a copy of the bank's reply to be sent to the client. If you were the audit manager in charge, what do you ask the audit junior to do differently:

a$.$ to remove the bank address details provided and request the details from the Finance Manager.

b$.$ to ask the junior to give the letter to the audit firm secrejary to send to the bank without providing her with any addresses.

c$.$ to specify that the copy to the client to be sent to the CEO only.

d$.$ to refuse to send a copy of the confirmation to the client.