The long-term debt documentation (indexed K-1) on pages 000 was prepared by client personnel and audited by AA, an audit assistant, during the calendar year 2007 audit of American Widgets, Inc., a continuing audit client. The engagement supervisor is thoroughly reviewing the working papers.
Overall Conclusions
Long-term debt, accrued interest payable, and interest expense are correct and complete at 12/31/07.

Required
Identify the deficiencies in the audit documentation that the engagement supervisor should discover.