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D is corrent because the auditor is concerned with the legality of an issue of bonds, and should obtain an opinion of legal counsel.
A is incorrect because the auditor must rely on the opinion of client legal counsel as to the legality of the issue. The auditor alone may not make this judgment.
B is incorrect because the auditor would calculate the effective rate of interest to verify that the proper amount of interest had been expensed during the period, not for comparison with other debt issues.
C is incorrect because long-term bonds payable may be, and often are, held by owners, directors, or officers of the issuing company.