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

Multiple Choice

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:

A) the entity failed to record all debt.
B) discount on Bonds is misstated.
C) interest income is overstated.
D) the entity failed to record all interest expense.