Which of the Following Statements Is Correct Regarding the Audit

Multiple Choice

Which of the following statements is correct regarding the audit of dividends?

A) The emphasis is on the ending balance in the dividends account.
B) When auditors verify that the dividends are paid to stockholders that exist, they are concerned with the completeness objective.
C) If the client uses a transfer agent to disburse dividends, the total can be traced to a cash disbursement entry to the agent and also confirmed.
D) All of the above are correct statements.