Select appropriate answer for each categories. a. It is a bank statement for the period subsequent to the date of the balance sheet that the client requests the bank to send directly to the auditor. b. It is usually performed when fraud risk is high. Testing cutoff Proof of cash C. It establishes the correct cash in bank balance at the balance sheet date. Bank cutoff statement d. It is essential to the proper statement of cash at the balance sheet date. Testing bank reconciliation