The Reason for Testing the Client's Bank Reconciliation Is to Verify

The reason for testing the client's bank reconciliation is to verify whether the client's recorded bank balance is the same amount as the actual cash in the bank,except for deposits in transit,cheques outstanding,and other reconciling items.The information needed to complete the tests of the reconciliation are provided by the

A) client's journals and ledgers for the year under audit.
B) cutoff bank statement.
C) client's journals and ledgers for the subsequent year.
D) cancelled cheques for the year under audit.