Choice "A" is correct. By reviewing the debt agreements, the auditor may discover that the entity is near or in noncompliance with specific debt (financial) covenants. This may cast doubt on whether the entity will be able to continue as a going concern.Choice "d" is incorrect. This procedure would not provide information on whether the entity has a going concern issue but instead could detect errors in financial reporting by the entity.Choice "c" is incorrect. The mere reconciliation of interest expense to the debt outstanding would not provide information regarding the entity's ability to function as a going concern.Choice "b" is incorrect. Confirming bank balances could detect reporting errors but would not be a procedure to ascertain whether the entity has a going concern issue.