Which of the Following Audit Procedures Would Be the Most

question 56

Multiple Choice

Which of the following audit procedures would be the most effective in testing for nonexistent employees?

• A) Trace transactions recorded in the payroll journal to the human resources department to determine employment status.
• B) Examine cancelled checks for proper endorsement.
• C) Recalculate net pay.
• D) Reconcile the disbursements in the payroll journal with the disbursements on the payroll bank statement.

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Definitions:

Stress-Relaxation Response

A physiological response where muscle tension decreases over time when the muscle is stretched to a fixed length.

Oxygen Tension

The partial pressure of oxygen, an indicator of its concentration in blood or tissues, important for cellular respiration and metabolism.

Adrenal Medulla

The inner portion of the adrenal gland, responsible for producing adrenaline and noradrenaline, which are involved in stress responses.

Vasodilation

is the widening of blood vessels, resulting from relaxation of smooth muscle cells within the vessel walls, often increasing blood flow.