In the audit of Emerson College, the auditor's found the client's working capital to be far below the minimum stipulated in the indenture of long-term mortgage bonds payable. In addition, the College had allowed the required insurance coverage of pledged assets to lapse. These violations were sufficient to cause the bond issue to become payable on demand. If you were the auditor of Emerson College, what are the problems associated with a violation of a debt covenant? What are the potential ways around this problem, if any?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In the audit of Emerson College, the auditor's found the client's working capital to be far below the minimum stipulated in the indenture of long-term mortgage bonds payable. In addition, the College had allowed the required insurance coverage of pledged assets to lapse. These violations were sufficient to cause the bond issue to become payable on demand. If you were the auditor of Emerson College, what are the problems associated with a violation of a debt covenant?

What are the potential ways around this problem, if any?

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