For investments in securities accounted for by the equity method,the auditors are primarily concerned with verifying the fair value of the investments.

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For investments in securities accounted for by the equity method, the auditors are primarily concerned with verifying the correct application of the equity method and ensuring that the investment is recorded at the correct initial cost, subsequent adjustments for the investor's share of the investee's earnings or losses, and any impairment losses. The fair value of the investment is usually not relevant for equity method investments.

For Investments in Securities Accounted for by the Equity Method,the