Lingham Company's fiscal year ends on April 30, and the company's certified public accountant, Sanders \& Stein, conducts the annual audit during May and June. Sanders \& Stein has prepared audit procedures for the different phases of the audit engagement with Lingham Company. Included among the audit program steps for cash on deposit with the Union State Bank are the following:

1. Obtain a bank confirmation as of April 30, 19X0, directly from Union State Bank 2. Prepare a proof of cash for the month of April 19X0.

3. Obtain a cutoff bank statement directly from Union State Bank for a fifteen-day period (May 15) subsequent to the close of operations on April \(30,19 \times 0\).

Required:

a. Why should Sanders \& Stein obtain a bank confirmation directly from the Union State Bank?

b. What is a "proof of cash" and why is it important in the audit of the cash in the bank account?

c. What is the purpose of obtaining a cutoff bank statement for a fifteenday period after the end of Lingham Company's fiscal year?