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On most audits, the calculation for payroll tax expense is costly and is not necessary unless analytical procedures indicate a problem that cannot be resolved through other procedures.
Interpretation
The act of explaining or understanding the meaning of something, such as a text, action, or event.
Attribution
The process by which individuals explain the causes of behavior and events, often attributing them to internal dispositions or external situations.
Causal Attribution Theory
Theory of attribution that identifies the cause of a person’s actions as circumstance, a stimulus, or the person himself or herself.
Circumstance
A condition or fact that affects a situation, event, or action.
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