In Auditing Payroll, Which of the Following Procedures Will Normally

question 58

Multiple Choice

In auditing payroll, which of the following procedures will normally require the least amount of auditor time under normal circumstances?

• A)Tests of controls
• B)Substantive tests of transactions
• C)Analytical procedures
• D)Tests of details of balances

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Definitions:

Negligent

Failing to take proper care in doing something, often resulting in damage or injury to others.

Authoritarian

Characterized by or favoring strict obedience to authority, especially that of the government, often at the expense of personal freedom.

Permissive

A parenting style characterized by low demands with high responsiveness, where parents are lenient and avoid confrontation.

Authoritative

Possessing or exhibiting authority; commanding respect based on competence or expertise.