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1 3 - 3 1 . Which of the following substantive procedures should be included in the audit program for long - term debt? a

13-31. Which of the following substantive procedures should be included in the audit program for long-term debt?
a. Verification of the existence of the bondholders.
b. Review of debt loan agreements.
c. Inspection of the accounts payable master file.
d. Review of supporting documentation for credit entries to the bond interest income acco

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