An Auditor Should Trace Cancelled Cheques and Cleared Deposits for the Last

An auditor should trace cancelled cheques and cleared deposits for the last part of the current audit period and the first part of the subsequent period to detect whether

A) The cash receipts journal was held open for a few days after the year-end.
B) The last cheques recorded before the year-end actually mailed by the year-end.
C) Cash balances were overstated because of kiting.
D) Any unusual payments to or receipts from related parties occurred.