An Auditor Usually Tests the Reasonableness of Dividend Income from Investments

An auditor usually tests the reasonableness of dividend income from investments in stock of public companies by computing the amounts that should have been received by referring to

A) dividend record books produced by investment advisory services.
B) stock indentures published by corporate transfer agents.
C) stock ledgers maintained by independent registrars.
D) annual audited financial statements issued by the investee companies.