Which of the following is a method of tracing assets that would yield the best result when several of the subject’s assets or liabilities have changed during the period under examination and the subject a financial records are not available?

Which of the following is a method of tracing assets that would yield the best result when several of the subject’s assets or liabilities have changed during the period under examination and the subject a financial records are not available?
A . Bank deposit method
B . Regression analysis
C . Net worth method
D . Benford’s Law analysis

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Answer: C