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:

Giving Definition

The act of providing a clear, concise, and specific meaning or explanation of a concept, term, or phenomenon.

Focusing People

Directing or channeling the attention and efforts of individuals towards a specific task or goal.

Competitively Advantageous

Having qualities, attributes or strategies that give an entity an edge over its competitors.

Comprehensive

Encompassing or including all or nearly all elements or aspects of something, often indicating a thorough or complete approach.