Audit confirmations?

refer sa 320 and 505

Thank you for the reference. however, what I meant was how much much importance do we need to give to this in a practical scenario?

Because it seems like a mere formality where we send confirmations to the addresses provided by the client and are unaware of who is actually responding to the confirmations. The Standards on Auditing do say to verify before sending but is it practically possible?

Do auditors have that much time?