Consider the following subslae tive procodures for each substantive procedere, select the assertionful for which the sutstantive procedure is docigned to deflect mistalements. You may one an assetion below more than once.

a$.$ Inspect activity in all long term difut and rolated income statement accounts and investipale entries

Fisterce and consterness at long termstett. that appera unumal in anount or source.

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

C$.$ Inspectiatherizations and terms of stockisques

d Compare froncial statement presentation with GAAP for debidisclosures

e$.$ Scan the cash receigts; purnalifor byge, wised cashreceipos.

E$.$ Vousha sample of emiriss in the long$-$tern dobt and relned interest expense accounts.

Aleopity assuetions.

Corodetereso of lang barn iktt.

Ocnmance, xperamale out of ilett tramsuction.

$8.$ Caloubre appropriabe equity rotios.

h$.$ Conferm interest expense and recolculate as necessary