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An auditor is testing the reasonableness of dividend income from investments in publicly-held companies. The auditor most likely would compute the amount that should have been received and recorded by the client by A. Electronically accessing the details of dividend records on the Internet. B. Examining the details of the client’s most recent cutoff bank statement. C. Reading the details of the board of directors’ meetings. D. Confirming the details with the investee companies’ registrars. |