One of the audit procedures to check the issue of share capital of the newly formed company is __________.

the memorandum of association and articles of association.

One of the audit procedures to check the issue of share cap

1.	One of the audit procedures to check the issue of share capital of the newly formed company is __________.
A.	the memorandum of association and articles of association.
B.	the share transfer register.
C.	the issue of debenture.
D.	none of the above.
Answer» B. the share transfer register.