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C is corrent because examination of the audited financial statements of the investee company will reveal the investee’s operating and financing results and will allow the auditor to test whether changes in the account have been properly reflected.
A is incorrect because the equity method uses a calculation based on the investor’s proportionate share of the results of operations and financing by the investee, not market value.
B is incorrect because information on the acquisition cost will not help the auditor to evaluate changes in the account’s carrying value.
D is incorrect because the stock certificates providing evidence on the investment will provide no information (other than par value) on valuation.