An Auditor Most Likely Would Extend Substantive Tests of Payroll

question 45

Multiple Choice

An auditor most likely would extend substantive tests of payroll when:

• A)payroll is extensively audited by the state government.
• B)payroll expense is substantially higher than in the prior year due to company growth.
• C)overpayments are discovered in performing tests of details.
• D)employees complain to management about too much overtime.

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Definitions:

Select Query

In databases, a select query is used to retrieve specific data from one or more tables based on a set of criteria.

Update Query

In database management, a query that modifies the values of existing records in a table according to specified criteria.

Make-Table Query

In databases, a query that creates a new table from data selected from one or more other tables.

Self-Join Query

A database query that joins a table to itself to aggregate or compare rows within the same table based on a set of criteria.