35. 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