Which of the following statements is true regarding the appropriate audit procedures to perform for debt and stockholder's equity accounts?

a. The auditor will usually decide to test debt obligations, including interest, using only substantive procedures.
b. Testing debt obligations, including interest, is typically accomplished using only control procedures.
c. When auditing stockholders' equity transactions, the auditor commonly uses a control procedure approach, but uses only substantive procedures to test debt obligation transactions.
d. None of these statements is true.


a

Business

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