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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Definitions:

Infanticide

The act of deliberately causing the death of an infant, often associated with cultural, social, or psychological factors.

Prostitution

The practice of engaging in sexual activity in exchange for payment.

Abortion

is the medical or surgical termination of a pregnancy before the fetus can survive outside the uterus, a procedure subject to varying degrees of regulation and controversy around the world.

Social Change

The alteration of social structure, cultural patterns, and social behaviors over time, which may occur gradually or through revolutionary means.