Which of the Following Is Not a Substantive Test of Details

Multiple Choice

Which of the following is not a substantive test of details for dividends?

A) Calculation of the dividend payout ratio.
B) Examination of the minutes of the board of directors' meetings for authorization of the dividend per share amount.
C) Examination of the minutes of the board of directors' meetings for the dividend record date.
D) Agreement of the dividend amount with the payment in the cash disbursements journal.