Which of the Following Procedures Should an Auditor Generally Perform

Which of the following procedures should an auditor generally perform regarding subsequent events?

A) Compare the latest available interim financial statements with the financial statements being reported on.
B) Send second requests to the client's customers who failed to respond to initial accounts receivable confirmation requests.
C) Communicate material weaknesses in the internal control system to the client's audit committee.
D) Review the cut-off bank statements for several months after the year end.