In the Audit of Cash the Auditor Obtains a Bank

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.