Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Bank personnel are responsible for providing reasonable assurance that a response to a bank confirmation is accurate.
B) Bank personnel are responsible for providing complete assurance that a bank confirmation is complete.
C) Bank personnel are not responsible for searching their records for bank balances or loans beyond those included on the bank confirmation.
D) Bank personnel are not responsible for providing information related to interest on the bank confirmation.