Which of the following statements about the test of bank reconciliation is/are correct?

	A.	Test of bank reconciliation is a dual-purpose test.
	B.	For the cash payments and receipts booked by the client but not in the current period bank statements, auditors look for them in subsequent periods bank statements.
	C.	For the cash payments and receipts in the bank reconciliation that can be identified in the current period bank statements, auditors do not need to perform further tests.
	D.	A and B.
	E.	A, B and C.