When the Auditor Believes the Year-End Bank Reconciliation May Be

When the auditor believes the year-end bank reconciliation may be intentionally misstated,it is appropriate to perform extended tests of the year-end bank reconciliation.Assuming the client has a October 31 year-end,these extended tests would not include

A) comparing all September 30 reconciling items with canceled checks and other documents in the October bank statement.
B) comparing all canceled checks and deposit slips in the October bank statement with the October cash disbursements and receipts records.
C) carrying out all proper procedures subsequent to the end of the year with the use of the bank cutoff statement.
D) determining that all outstanding checks had cleared by the date of the bank cutoff statement.