Consider the following substantive procedures. For each substantive procedure, select the assertion ( s ) for which the substantive procedure is designed to detect misstatements. You may use an assertion below more than once. a . Inspect activity in all long - term debt and related income statement accounts and investigate entries that appear unusual in amount or source. Confirm equity transactions b . with the company's registrar or transfer agent. c . Inspect authorizations and terms of stock issues. Compare financial statement d . presentation with GAAP for debt disclosures. Scan the cash receipts e . journal for large, unusual cash receipts. Occurrence, accuracy, cutoff, and classification debt. Occurrence, accuracy, and cutoff of debt transactions. Occurrence, accuracy, and cutoff of debt transactions. Vouch a sample of entries in f . the long - term debt and related interest expense accounts. g . Calculate appropriate equity ratios. h . Confirm interest expense and recalculate as necessary. Occurrence, accuracy, cutoff, and classification debt. Occurrence, completeness, accuracy, cutoff, and classification of equity. Occurrence, accuracy, and cutoff of debt transactions