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A is corrent because the auditor’s primary concern when examining the stockholders’ equity section of the balance sheet is that proper authorization exists for transactions affecting the capital stock account.
B is incorrect because the independent stock transfer agent does not verify changes in the capital stock account; the transfer agent merely maintains the capital stock subsidiary ledger which details holdings of the stock. For nonpublic companies, the client would likely maintain the stockholder records themselves, not employing a transfer agent.
C is incorrect because stock dividends are normally capitalized at market value on the dividend declaration date. Note an exception exists for closely held companies where par or stated value may be capitalized.
D is incorrect because stock dividends and/or stock splits generally do not require approval by the stockholders.