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| In performing a count of negotiable securities, an auditor records the details of the count on a security count worksheet. What other information is usually included on this worksheet? A. An analysis of realized gains and losses from the sale of securities during the year. B. An acknowledgment by a client representative that the securities were returned intact. C. A description of the client’s procedures that prevent the negotiation of securities by just one person. D. An evaluation of the client’s internal control concerning physical access to the securities. |