The following long-term debt working paper (indexed K-1) was prepared by client personnel and audited by Judith

Question:

 The following long-term debt working paper (indexed K-1) was prepared by client personnel and audited by Judith Dranertz, an audit assistant, during the calendar year 20X1 audit of American Widgets, Inc., a continuing audit client. The engagement supervisor is reviewing the working papers.

Required: 

Identify the deficiencies in the working paper that the engagement supervisor should discover.

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