The schedule on the following page was prepared by the controller of World Manufacturing, Inc., for use by the independent auditors during their examination of Worlds year-end financial statements. All procedures performed by the audit assistant were noted in the Legend section; the schedule was properly initialed, dated, and indexed and then submitted to a senior member of the audit staff for review. Internal control was reviewed and is considered to be satisfactory.

Required: a. What information that is essential to the audit of debt and equity securities is missing from this schedule?