Please provide a detailed explanation to the following question and explain why the other answer choices are wrong.

[15] Which of the following procedures should an auditor ordinarily perform regarding subsequent events? A. Read the latest subsequent interim financial statements. B. Send second requests to the client's customers who failed to respond to initial accounts receivable confirmation requests. C. Communicate material weaknesses in internal control to the client's audit committee. D. Review the cutoff bank statements for several months after the year end