An Auditor Most Likely Would Extend Substantive Tests of Payroll

question 58

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.
• C)Overpayments are discovered in performing tests of controls.
• D)Employees complain to management about too much overtime.

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