An Auditor Most Likely Would Extend Substantive Tests of Payroll

question 36

Multiple Choice

An auditor most likely would extend substantive tests of payroll when

• A)payroll is extensively audited by the state government.
• B)payroll expense is substantially higher than in the prior year.
• C)overpayments are discovered in performing tests of controls.
• D)employees complain to management about too much overtime.

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