If the Auditor Does Not Obtain a Cutoff Statement Directly

If the auditor does not obtain a cutoff statement directly from the bank for testing,an alternative procedure that the auditor can use is to

A) account for a continuity of cheques that covers the year end.
B) reconcile cash paid to the cash disbursements journal for the last month of the year.
C) reconcile cash received to the cash receipts journal for the last month of the year.
D) prove the bank statement for the period after the year end.