When an auditor is unable to inspect and count a client’s investment securities until after the balance-sheet date, the bank where the securities are held in a safe deposit box should be asked to

a. Verify any differences between the contents of the box and the balances in the client’s subsidiary ledger.

b. Confirm that there has been no access to the box between the balance-sheet date and the security-count date.

c. Provide a list of securities added and removed from the box between the balance-sheet date and the security-count date.

d. Count the securities in the box so the auditor will have an independent direct verification.