Procedures that might be used by an auditor using a substantive strategy for auditing long-term...
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Accounting
Procedures that might be used by an auditor using a substantive strategy for auditing long-term debt include examining minutes to ensure long-term debt was authorized by the board of directors determining the status of prior debt agreements understanding and testing internal controls over long-term debt confirming balances and other relevant information with outside parties examining new debt agreements
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