a$.$ Inspect activity in all long$-$term debt and related income statement accounts and investigate entries that appear unusual in amount or source.

b$.$ Confirm equity transactions with the company's registrar or transfer agent.

c$.$ Inspect authorizations and terms of stock issues.

d$.$ Compare financial statement presentation with GAAP for debt disclosures.

e$.$ Scan the cash receipts journal for large, unusual cash receipts.

f$.$ Vouch a sample of entries in the long$-$term debt and related interest expense accounts.

g$.$ Calculate appropriate equity ratios.

h$.$ Confirm interest expense and recalculate as necessary.

Existence and completeness of long$-$term debt.

Existence, completeness, and valuation and allocation of equity.

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Occurrence, accuracy, and cutoff of debt transactions.