Which of the Following Statements Is not correct

Which of the following statements is not correct?

A) Cash is important to the audit process because of its vulnerability to misappropriation,despite the fact that the balance at the balance sheet date may be immaterial.
B) Payroll cash account balances kept on an imprest basis are more easily controlled than others not so kept.
C) Confirmation of cash should only be performed as of the balance statement date because the auditor expresses an opinion as of that date.
D) Reviewing interbank transfers is important to the auditor because of the possibility that the client may be engaged in kiting.