In the Audit of Cash,the Auditor Obtains a Bank Cutoff

In the audit of cash,the auditor obtains a bank cutoff statement primarily to

A) Identify old outstanding checks that the client may exclude from the year-end bank reconciliation in order to misappropriate cash.
B) Obtain sufficient information to reconcile the client's bank account as of year-end.
C) Obtain direct confirmation of the client's bank balances as of year-end.
D) Test the propriety of items appearing on the client's year-end bank reconciliation.