An Auditor Most Likely Would Extend Substantive Tests of Payroll

question 30

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:

Chimpanzees

Highly intelligent primates, closely related to humans, known for their complex social behaviors and use of tools, inhabiting forests and savannas of Africa.

Gorillas

Large apes native to the forests of central Sub-Saharan Africa and considered the largest living primates.

Modern Humans

Homo sapiens, the species to which all existing human beings belong, characterized by a highly developed brain, capable of abstract thinking, language, and the creation of complex tools and societies.

Brain Size

Refers to the volume or weight of the brain, often considered in relation to body size among species and associated with various cognitive and neurological functions.