Which of the Following Substantive Procedures Should Auditors Ordinarily Perform

Which of the following substantive procedures should auditors ordinarily perform regarding subsequent events?

A) Compare the latest available interim financial statements with the financial statements being audited.
B) Send second requests to the client's customers who failed to respond to initial accounts receivable confirmation requests.
C) Communicate material weaknesses in internal control to the client's audit committee.
D) Review the cutoff bank statements for several months after the date of the financial statements.