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| To establish the existence and ownership of a long-term investment in the common stock of a publicly traded company, an auditor ordinarily performs a security count or A. Confirms the number of shares owned with the issuing company. B. Relies on the client’s internal controls if the auditor has reasonable assurance that the control procedures are being applied as prescribed. C. Determines the market price per share at the balance sheet date from published quotations. D. Confirms the number of shares owned that are held by an independent custodian. |