When There Is a Large Number of Negotiable Securities in Multiple

When there is a large number of negotiable securities in multiple locations, careful planning of the physical inspection and count of the securities by the auditor is necessary to guard against

A) Unauthorized negotiation of the securities before they are counted.
B) Unrecorded sales of securities after they are counted.
C) Substitution of securities already counted at one location for other securities that should be on hand at a different location but are not.
D) Substitution of authentic securities with counterfeit securities.