If an Auditor Wishes to Test the Completeness Transaction-Related Audit

question 13

Multiple Choice

If an auditor wishes to test the completeness transaction-related audit objective in the payroll and personnel cycle, which of the following would be a reasonable test of control?

• A) Account for a sequence of payroll checks.
• B) Examine the procedures manual and observe the recording of transactions.
• C) Examine the payroll records for indication of pay rate approval.
• D) Reconcile the payroll bank account.

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Definitions:

Firm Decision

A resolution or choice made with determination, often after careful consideration, reflecting a strong commitment to follow through.

Mediators

Neutral individuals or parties that facilitate negotiation and conflict resolution between disputing parties without making a binding decision.

Communication Process

The method by which information is transferred from one person or group to another, encompassing several elements including sender, message, medium, receiver, and feedback.

Specialized Form

Specialized form refers to a distinct variation or adaptation of something that is designed for a specific purpose or function.