Listed below are four interbank cash transfers, indicated by the numbers 1, 2, 3, and 4 of a client for late December 2015 and early January 2016: Bank Account One Bank Account Two Disbursing Date Receiving Date (Month/Day) Per Bank Per Books (Month/Day) Per Bank Per Books 12/31 12/30 1. 12/31 12/30 2 1/2 12/30 12/31 12/31 3. 1/3 12/31 1/2 1/2 14. 1/3 12/31 1/2 12/31 When assessing risks affecting cash, O it a business defers preparing bank reconciliations for long periods, the value of the control is reduced and may affect the auditor's assessment of control risk for cash. O most companies are likely to have significant client business risks affecting their cash balances. Othere is a low inherent risk for the existence and completeness objectives for cash. all of the above are accurate statements