An auditor who is engaged to examine the financial statements of a business enterprise will request a cutoff bank statement primarily to

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The auditor requests a cutoff bank statement primarily to verify reconciling items on the entity's bank reconciliation. This is because the cutoff bank statement reflects transactions that occurred just before and after the balance sheet date, which may help the auditor identify any reconciling items that were not recorded properly. Options A, C, and D are other auditing procedures related to bank balances, but they are not the primary objective of requesting a cutoff bank statement.

An Auditor Who Is Engaged to Examine the Financial Statements