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B is corrent. Confirmation with related and third parties of the details of arrangements to provide or maintain financial support is a procedure that would assist an auditor in identifying a question concerning going concern status. See AU 341 for this and other such conditions and events indicating doubt about an entitys ability to continue as a going concern.
A is incorrect because reconciling the cash balances with the cutoff bank statement is an acceptable audit procedure, but will not normally identify a going concern question.
C is incorrect because these confirmations would provide evidence of existing obligations and it would not necessarily indicate a question of going concern status.
D is incorrect because comparing an entity’s depreciation and asset capitalization policies will not normally indicate a question of going concern status.