Identify a Resistor in an Audio Research PH3

At this point all you need to do is remove the 2K resistors and solder in your resistor of choice. If you want to be precise google parallel resistor calculator and use 47K as resistor 1 and and say 700R for resistor 2 and it will calculate actual load. 
ARC supplied different value resistors to cover common loads for LOMC cartridges. 

I know I'm late to this discussion.  But you never have to take resistors off and measure them--although you certainly can.  I keep this posted on my wall so I can figure it out by sight (that's why the resistors have color bands.) 

I would not replace the vishays unless you want to degrade the sound.
vishays are known for their super low noise and fine audio performance.

only way I would replace them would be going to Vishay VSR series, but both are really good.