Initial Substantive Procedurfor Cash Balance Assertions May Include All of the Following

Initial substantive procedurfor cash balance assertions may include all of the following except:

A) trace opening balances for cash on hand and in bank to the previous year's working papers.
B) review activity in general ledger accounts for cash and investigate entries that appear unusual in amount or source.
C) obtain entity-prepared summaries of cash on hand and in bank, verify mathematical accuracy and determine agreement with general ledger.
D) all of the above are initial substantive procedures for cash balance assertions.