36. An auditor who is engaged to examine the financial statements of a business will request a cutoff bank statement primarily to: A. Verify the cash balance reported on the bank confirmation form. B. Detect kiting. C. Detect lapping. D. Verify reconciling items on the entity's bank reconciliation. 37. In the course of the examination of financial statements for the purpose of expressing an a schedule of unadjusted differences for which the opinion, the auditor normally prepares auditor did not propose adjustments when they were discovered. What is the primary purpose of this schedule? officials the errors made by various company personnel. B. To summarize the adjustments that must be made before the company can prepare and submit C. To identify the potential financial statement effects of errors or disputed items that were D. To summarize the errors made by the company so that corrections can be made after the audited its federal tax return. considered immaterial when discovered financial statements are released. 38. To determine whether Marvel Company's internal control operated effectively to address the risk of failure to post invoices to the customers' accounts (i.e. the accounts receivable subledger), the auditor should select a sample of transactions from the population represented by the: A. The accounts receivable subledger (listing of customers' accounts) B. Bill of lading file C. Customer order file D. Sales invoice file