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 cheques 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 at the year-end
C) obtain direct confirmation of the client's bank balances as at the year-end
D) test the propriety of items appearing on the client's year-end bank reconciliation