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The Reported Fair Market Value of Securities Held by the Client

Question 77

Multiple Choice

The reported fair market value of securities held by the client can be verified by the auditor through which of the following procedures?


A) Comparing the values to those securities held by the auditing firm.
B) Confirming the fair values with the client as of the close of the year.
C) comparing the fair values with the fair values of similar securities.
D) comparing the fair values to credible publications and websites.

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