In the Audit of Cash the Auditor Obtains a Bank

In the audit of cash the auditor obtains a bank cut off statement primarily to

A) Identify old outstanding cheques that the client may exclude from the year-end bank reconciliation in order to misappropriate cash.
B) Obtain sufficient information to reconcile the client's bank account as at the year end.
C) Obtain direct confirmation of the client's bank balances as at the year end.
D) Test the propriety of items appearing on the client's year-end bank reconciliation.