During the course of an audit, a CPA's substantive analytical procedure provides an expected interest expense that is significantly higher than the amount recorded in the entity's accounting records. This observation would most likely lead the auditor to suspect that

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If the expected interest expense is significantly higher than the amount recorded in the accounting records, it indicates that the entity has possibly failed to record all interest expense. This could be due to a number of factors such as errors or omissions in the accounting records or fraudulent activities. Therefore, the auditor should investigate further to determine why the interest expense is understated and whether any adjustments are necessary to the financial statements.

During the Course of an Audit, a CPA's Substantive Analytical