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| Prior to the start of an audit the auditor learns that the client was granted a 6-month waiver of the repayment of principal on the installment loan with the bank without an extension of the maturity date. With respect to this loan, the audit program used by the auditor would be least likely to include a verification of the A. Installment loan payments. B. Interest expense for the year. C. Balloon payment. D. Total liability at year-end. |