The following audit procedures are often performed to verify bonds payable issued in previous years. LIST OF AUDIT PROCEDURES OFTEN PERFORMED TO VERIFY BONDS PAYABLE ISSUED PREVIOUSLY (a) Obtain a copy of the bond indenture agreement. Review the important provisions of the agreement. (b) Determine that each of the bond indenture provisions has been met. (c) Analyze the general ledger account for bonds payable, interest expense, and unamortized bond discount or premium. (d) Test the client's calculations of interest expense, unamortized bond discount or premium, accrued interest, and bonds payable. (e) Obtain a confirmation letter from the bondholder. REQUIRED: (1) (2) (3) For each of the audit procedures provided, indicate the primary ASB (Auditing Standards Board) management assertion the auditor is testing with the audit procedure. Use the attached list provided. Explain how the auditor should verify the unamortized bond discount or premium. List the information that should be requested in the confirmation of bonds payable with the bondholders.