When Examining Payroll Transactions, an Auditor Is Primarily Concerned with the Possibility

question 134

Multiple Choice

When examining payroll transactions, an auditor is primarily concerned with the possibility of:

• A) posting of gross payroll amounts to incorrect salary expense accounts.
• B) misfootings of employee time records.
• C) excess withholding of amounts required to be withheld.
• D) overpayments and unauthorised payments.

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Definitions:

Particular Decisions

Choices or judgments made based on specific circumstances or details.

Good Mood

A positive emotional state characterized by feelings of happiness, contentment, and overall well-being.

Persuasive Messages

Communications aimed at influencing the attitudes, beliefs, or actions of others through argument or appeal.

Neutral Mood

A state where an individual is not experiencing significant positive or negative emotions; a feeling of emotional equilibrium.