Which of the following is correct in confirming shareholder's equity items to independent registrar and stock transfer agent? a. The confirmation request should be written under the client's letterhead and mailed by the auditor. b. Replies to confirmation request should be sent to the Board of Directors. c. The control of the dispatch and receipt of confirmation request should be under the control of the appropriate client personnel. d. The confirmation request should be written under the client's letterhead and mailed by the Board of Directors