Question: Provide at least one audit procedure the auditor would perform to test the occurrence objective related to the awarding of the chairman and CEOs stock

  1. Provide at least one audit procedure the auditor would perform to test the occurrence objective related to the awarding of the chairman and CEOs stock awards and stock option/stock appreciation rights (SAR).
  2. Why is the balance-related presentation audit objective so important for stock-based compensation?

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