Read the listing of substantive procedures for debt and match each with its appropriate primary audit objective.

1.Evaluating whether debt provisions and covenants have been met.

2.Examining copies of the actual signed note payable to determine the correct dollar amount of the liability

3.Confirming debt

4. Performing analytical procedures on debt and related accounts to ensure that all debt is properly included in the period under audit and that some notes have not been omitted.

5.Vouching borrowing and repayment terms

_____Valuation

_____Presentation and disclosure

_____Cutoff

_____Existence

_____Completeness