Consider the following substantive procedures. For each substantive procedure, select the assertion for which the substantive procedure is designed to detect mistreatments. You may use an assertion below more than once.

a) Inspect authorizations and terms of stock issues.

b) Compare financial statement presentation with GAAP for debt disclosures.

c) Scan the cash receipts for large, unusual cash receipts.

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

e) Confirm interest expense and recalculate as necessary.

Options:

1) All equity assertions

2) Completeness of long-term debt

3) Existence and completeness of long-term debt.

4) Existence, completeness, and valuation and allocation of equity

5) Occurrence, accuracy, cutoff, and classification of debt.

6) Occurrence, completeness, accuracy, cutoff, and classification of equity.

7) Occurrence, accuracy, and cutoff of debt transactions.

8) Occurrence and rights and obligations for debt.