Requirement b. Describe how Kathy's testing of the audit of notes payable earlier in the audit process might help her obtain evidence about the presentation and disclosure audit objectives. Kathy's related to payments of notes payable and related interest expense would provide information about scheduled debt payments and related interest rate terms, which are footnote disclosure related items. Similarly, would reveal and additions and retirements of notes payable, which 3 notes payable disclosures. such as notes payable confirmations, provide sufficient appropriate evidence about the existence of ending balances and related notes payable terms, such as interest rates and required collateral