In the Substantive Audit Procedures for Payroll Where the Control

question 22

Multiple Choice

In the substantive audit procedures for payroll where the control risk is set at low, an auditor most likely would

• A) Verify that checks representing unclaimed wages are mailed.
• B) Trace individual employee deductions to entity journal entries.
• C) Observe entity employees during a payroll distribution.
• D) Compare payroll costs with entity standards or budgets.

---

Definitions:

Incomplete Evacuation

A feeling of remaining fecal matter in the bowel even after a bowel movement.

Bowel Training

A process to develop regular and predictable bowel movements by establishing a routine.

Defecation-Control Measures

Strategies or practices implemented to manage bowel movements, especially in patients or individuals with bowel incontinence.

Incontinent

The inability to control bladder and/or bowel functions, which can result in the involuntary loss of urine or feces.