Which One of the Following Would NOT Justify an Auditor's

question 132

Multiple Choice

Which one of the following would NOT justify an auditor's decision to spend very little time performing tests of transactions in the payroll and personnel cycle?

• A) The new payroll bookkeeper has a much better educational background than the former one.
• B) Payroll transactions are uniform and uncomplicated.
• C) Employees will detect any underpayments.
• D) Payroll transactions are extensively audited by government agencies.

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