Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation?

A. Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal.

B. Receive a cutoff statement directly from the client's bank.

C. Prepare a four column bank reconciliation using the year-end bank statement.

D. Confirm the year end balance using the standard form to confirm account balance information with financial institutions.