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

c. Confirm that there has been no access to 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.