Which of the following is not important documentation for substantive procedures for debt?
A)Copies of the debt agreements.
B)The client's articles of incorporation.
C)A summary of the calculations supporting compliance with debt covenants.
D)Identification of the specific items tested.

Question

Quizplus · Accepted Answer

The client's articles of incorporation are not directly relevant to substantive procedures for debt. The other options (A, C, and D) are all important documentation for substantive procedures for debt.

Which of the Following Is Not Important Documentation for Substantive