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B is corrent because a review of compliance with terms of debt and loan agreements is a procedure that may reveal conditions of noncompliance due to poor financial condition. 
A is incorrect because confirmation of accounts receivable from principal customers provides evidential matter concerning management assertions in the financial statements. Although accounts receivables indicate possible future cash inflows to the business, they do not indicate an entity’s ability to continue as a going concern.
C is incorrect because confirmation of bank balances provides evidential matter concerning management assertions in the financial statements. It does not indicate an entity’s ability to continue as a going concern.
D is incorrect because reconciliation of interest expense with debt outstanding provides evidential matter concerning management assertions in the financial statements. It does not indicate an entity’s ability to continue as a going concern.