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A is corrent because the auditor is least likely to reconcile the stock certificate book with the general ledger for publicly traded companies due to the fact that most stock certificate books are maintained by independent registrars.
B is incorrect because an analysis of the account for the proceeds of stock issuance is a step done to test the existence and valuation assertions of management.
C is incorrect because the auditor will test the computation of earnings per share to validate the valuation of the accounts.
D is incorrect because confirmations of outstanding shares with an independent registrar verifies their existence.