In Testing the Payroll of a Large Company, the Auditor

question 50

Multiple Choice

In testing the payroll of a large company, the auditor wants to establish that the individuals included in a sample actually were employees of the company during the period under review. What will be the best source to determine this?

• A)Telephone contacts with the employees.
• B)Tracing from the payroll register to the employee's earnings records.
• C)Confirmation with the union or other independent organization.
• D)Examination of Human Resource Department records.

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An acronym for Naval Criminal Investigative Service, a federal law enforcement agency that investigates crimes involving the U.S. Navy and Marine Corps.

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