As one of the year-end audit procedures, the auditor instructed the client’s personnel to prepare a standard bank confirmation request for a bank account that had been closed during the year. After the client’s treasurer had signed the re¬ quest, it was delivered by the CPA to the client’s mail room for mailing. What is the major flaw in this audit procedure?

a. The confirmation request was signed by the treasurer.

b. Sending the request was meaningless because the account was closed before the year end.

c. The CPA did not sign the confirmation request before it was mailed.

d. The CPA did not deposit the request directly in the U.S. mail system.