What Is the Purpose of Bridging Work

What is the purpose of bridging work?

A) To assist clients preparing their financial statements, so they comply with the accounting standards.
B) To ensure that systems operated as expected during the whole year, not just a part of it.
C) To do desk top reviews of the client's previous financial statements in preparation for the new audit.
D) To train the auditors on the changes to accounting and auditing regulations that will impact the current year's audit.