Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 3

When an entity does not maintain its own stock records, the auditor should obtain written confirmation from the transfer agent and registrar concerning
A) Restrictions on the payment of dividends.
B) The number of shares issued and outstanding.
C) Guarantees of preferred stock liquidation value.
D) The number of shares subject to agreements to repurchase.