$(4$ points$)$ Match the concepts related to cash balance with their details.

A$.$ Bank cutoff statement

B$.$ Proof of cash

C$.$ Testing bank reconciliation

D$.$ Testing cutoff

It is essential to the proper statement of cash at the balance sheet date.

It is a bank statement for the period subsequent to the date of the balance sheet that the client requests

the bank to send directly to the auditor.

It establishes the correct cash in bank balance at the balance sheet date.

It is usually performed when fraud risk is high.