The long-term debt schedule on page 207 (indexed K-1) was prepared by client personnel and audited by

Question:

The long-term debt schedule on page 207 (indexed K-1) was prepared by client personnel and audited by AA, an audit assistant, during the calendar year 2011 audit of American Widgets, Inc., a continuing audit client. The engagement supervisor is reviewing the audit documentation thoroughly.

Required
Identify the deficiencies in the audit schedule that the engagement supervisor should discover.*