3 pt each MATCHING A Confirm payment with bond trustee 8 Long term debt contracts and bond or debenture agreements C Ending audited balances in prior year audit file Audit procedure A Review debt agreement, interest payments due dates, and interest rates sSubstanti ve analytical procedures, recalculating an average long term debt balance for each debt type multiplied by that debts interest rate Trace generall ledger balances to line items in balance sheet verify mathematical accuracy of summation beginning balances plus additions less payments For each of the following i Provide type of audit evidence used Provide audit procedure 12 Interest expense 13 Interest payable 14 Additions to debe 15 Beginning balance 16 Ending balance MATCHING 6 pt each Audit procedures A Account for all certificate numbers 8 Determine if accounting records are in accordance with provisions of documents C Examine articles of incorporation, bylaws, and minutes of board of directors meeting D Examine stock certificates stud book and determine if total of open studs agree with capital stock in general ledger E Investigate any extraordinary gain or loss carried directly to retained earnings F Review any appropriation of retained earnings G Trace authorizations for dividends H Trace transfers of cash relative to sell and redemption of stock Validate amount representing income or loss closed from profit and loss account Provide audit procedure for the foNowing (more than one answer may be needed 17 Capital stock and contributed stock 18 Retained earnings