During Its Fiscal Year, a Company Issued, at a Discount

During its fiscal year, a company issued, at a discount, a substantial amount of bonds. When performing audit work in connection with the bond issue, the independent auditor should

A) Confirm the existence of the bond holders.
B) Review the board of directors' minutes for authorization.
C) Trace the net cash received from the issuance to the bond payable account.
D) Inspect the records maintained by the bond trustee.