In the given table, match the concepts related to cash balance on the left with their details on the right. a. b. C. d. 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 is usually performed when fraud risk is high. It establishes the correct cash in bank balance at the balance sheet date. D It is essential to the proper statement of cash at the balance sheet date. >