The Auditors Use a Bank Cutoff Statement to Compare

The auditors use a bank cutoff statement to compare:

A) Deposits in transit on the year-end cash general ledger account to deposits in the cash receipts journal.
B) Checks dated prior to year-end to the outstanding checks listed on the year-end bank reconciliation.
C) Deposits listed on the cutoff statement to disbursements in the cash disbursements journal.
D) Checks dated subsequent to year-end to the outstanding checks listed on the year-end bank statement.