Which of the following procedures would an auditor most likely perform in auditing the statement of cash flows?

Reconcile the amounts included in the statement of cash flows to the other financial statements amounts.

Confirm the amounts included in the statement of cash flows with the entitys financial institution.

Reconcile the cutoff bank statement to the proof of cash to verify the accuracy of the year-end cash balance.

Vouch a sample of cash receipts and disbursements for the last few days of the current year.