When auditing a publicly traded client, the auditors program for owners equity is least likely to include a step requiring A Analysis of the accounting for the proceeds of stock issuance B Confirmation of outstanding shares with an independent registrar C Reconciliation of the stock certificate boo...

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When auditing a publicly traded client, the auditors program for owners equity is least likely to include

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When auditing a publicly traded client, the auditor’s program for owner’s equity is least likely to include a step requiring
A. Analysis of the accounting for the proceeds of stock issuance.
B. Confirmation of outstanding shares with an independent registrar.
C. Reconciliation of the stock certificate book with the general ledger.
D. Tests of the computation of earnings per share.