What Is the Auditor's Main Concern When Examining Payroll Transactions

question 9

Multiple Choice

What is the auditor's main concern when examining payroll transactions?

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

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Definitions:

Biological Treatments

Therapies that address mental health disorders through physiological interventions, including medication, ECT, and brain stimulation techniques.

Depression

A psychiatric condition marked by a continuous low mood or a lack of enjoyment in hobbies, significantly disrupting everyday functioning.

Prefrontal Cortex

The front part of the frontal lobe of the brain, involved in planning complex cognitive behavior, personality expression, decision making, and moderating social behaviour.

Transcranial Magnetic Stimulation

A noninvasive procedure that uses magnetic fields to stimulate nerve cells in the brain to improve symptoms of depression.