Substantive Tests of Account Balances in the Payroll Cycle Are

question 75

Multiple Choice

Substantive tests of account balances in the payroll cycle are likely to include the following procedures except

• A)Analytical review procedures.
• B)Recalculation of accruals.
• C)Comparison of accruals to subsequent payments.
• D)Detail vouching of payroll expense entries.

---

Definitions:

CREB

A cellular transcription factor that binds to certain DNA sequences to increase or decrease the transcription of specific genes.

Gene Transcription

The process by which the information encoded in a gene is converted into messenger RNA (mRNA) by the enzyme RNA polymerase, ultimately leading to protein synthesis.

Dendritic Spines

Small protrusions on dendrites of neurons that form synapses with axons, playing a key role in synaptic strength and plasticity.

Sensory Receptor

A specialized cell or cell structure that responds to external stimuli by sending signals to the nervous system, enabling perception of sensory information.