The auditor should ordinarily mail confirmation requests to all banks with which the client has conducted any business during the year, regardless of the yearend balance, because

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 auditing standards.

d. This procedure relieves the auditor of any responsibility with respect to nondetection of forged checks.