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gisellerol gisellerol
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What are two important internal control procedures that companies should implement to prevent misstatements in owners' equity when a company maintains its own records of stock transactions and outstanding stock?
Textbook 

Auditing and Assurance Services


Edition: 17th
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cherylelcherylel
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More questions for this book are available here
Control procedures should include:
1.well-defined policies for preparing stock certificates and recording capital stock transactions
2.proper assignment of personnel
3.adequate record-keeping procedures
4.independent internal verification of information in the records.


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