Which of the Following Is the Auditor's Primary Objective When

Multiple Choice

Which of the following is the auditor's primary objective when auditing debt?

A) Understatement of the debt obligation focusing on the completeness assertion.
B) Proper valuation of bond premium or bond discount,including amortization valuation.
C) Valuation of gains or losses on refinancing debt.
D) Proper presentation and disclosure,including important restrictions contained in the debt.