During the Count of Cash on Hand, It Is Not

During the count of cash on hand, it is not necessary for the auditor to:

A) control both cash and non-cash negotiable instruments held by the client.
B) insist on the presence of an internal auditor throughout the count.
C) insist on the presence of the custodian of the cash throughout the count.
D) obtain a signed receipt from the custodian on return of the funds.
E) ascertain that all undeposited funds are payable to the order of the client, either directly or through endorsement.