Which of the Following Would an Auditor Not Typically Perform

Multiple Choice

Which of the following would an auditor not typically perform as part of gaining an understanding of the client's controls related to debt?

A) Review policies related to approval required for new debt.
B) Inquire of management about the process for reviewing compliance with debt covenants.
C) Review the client's documentation of controls.
D) Recalculate interest expense.