Assuming that the entity has no new investments, to tests the completeness of dividend income from investments in shares of public companies, the auditor should compute the amounts that should have been received by referring to:
◯ shares indentures published by corporate transfer agents.
◯ annual audited financial statements issued by the investee companies.
◯ comparisons of current-year dividend income with the reported income from prior years.
◯ shares ledgers maintained by independent registrars.
