In the Course of Examining the Cut Off Bank Statement

In the course of examining the cut off bank statement for a client, an auditor is puzzled to discover that none of the cheques listed as outstanding on the year-end bank reconciliation has cleared the bank.This could be an indication that the client:

A) Is engaged in kiting.
B) Has overstated the year-end balance of cash.
C) Mailed the cheques to vendors after the year end.
D) Left the cash receipts journal open after the year end.