The accuracy of a dividend declaration can be audited by recalculating the amount on the basis of the dividend per share times the number of shares outstanding.

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Recalculating the dividend amount by multiplying the dividend per share by the number of shares outstanding is a standard method of verifying the accuracy of a dividend declaration. This is because the dividend per share is typically fixed and the number of shares outstanding is a matter of public record, so it's easy to verify whether the declared dividend matches the recalculated amount.

The Accuracy of a Dividend Declaration Can Be Audited by Recalculating