PLEASE ANSWER ALL TO RECEIVE FULL CREDIT AND THUMBS UP

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[37] Several years ago, Conway, Inc., secured a conventional real estate mortgage loan. Which of the following audit procedures would be least likely to be performed by an auditor auditing the mortgage balance? A. Examine the current year's canceled checks. B. Review the mortgage amortization schedule. C. Inspect public records of lien balances. D. Recompute mortgage interest expense. [38] in auditing for unrecorded noncurrent bonds payable, an auditor most likely will A. Perform analytical procedures on the bond premium and discount accounts. B. Examine documentation of assets purchased with bond proceeds for liens. C. Compare interest expense with the bond payable amount for reasonableness. D. Confirm the existence of individual bondholders at year end. [39] The audit procedures used to verify accrued liabilities differ from those employed for the verification of accounts payable because A. Accrued liabilities usually pertain to services of a continuing nature whereas accounts payable are the result of completed transactions B. Accrued liability balances are less material than accounts payable balances C. Evidence supporting accrued liabilities is nonexistent, whereas evidence supporting accounts payable is readily available. D. Accrued liabilities at year end will become accounts payable during the following year. [40] The auditor is most likely to verify accrued commissions payable in conjunction with the A. Sales cutofftest B. Verification of contingent liabilities C. Review of post balance sheet date disbursements D. Examination of trade accounts payable (41) Which of the following actions is an analytical procedure that an auditor most likely would use while auditing a company's notes payable? A. Multiplying the average outstanding loan balance by the interest rate and comparing the result to interest expense actually recorded. B. Performing calculations to determine if the company is in compliance with debt covenants C. Sending a confirmation to the lender requesting verification of the loan's outstanding balance D. Reviewing the details of the company's loan and interest expense accounts to determine that all payments were properly recorded (42) Which of the following audit procedures is least likely to detect an unrecorded liability? A. Analysis and recomputation of interest expense. B. Analysis and recomputation of depreciation expense. C. Mailing of standard bank confirmation forms. D. Reading of the minutes of meetings of the board of directors.