The auditors use a bank cutoff statement to compare

A. Deposits listed on the cutoff statement to disbursements in the cash disbursements journal

B. Checks dated subsequent to year end to the outstanding checks listed on the year end bank statement

C. Deposits in transit on the year end cash general ledger accounts to deposits in the cash receipts journal

D. Checks dated prior to year end to the outstanding checks listed on the year end bank statement.