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. disagreements with management as to accounting principles that were resolved during the current year's audit.