Identify Whether the Following Tests Are Substantive Analytical Procedures, Tests

question 20

Essay

Identify whether the following tests are substantive analytical procedures, tests of details of transactions, or tests of details of account balances.
1)Trace a sample of payroll checks to the master employee list to verify occurrence.
2)Recalculate the mathematical accuracy of a sample of payroll checks.
3)Test a sample of bank reconciliations for the payroll bank account.
4)Estimate sales commissions by applying commission formulas to recorded sales totals.
5)Compare amounts accrued to supporting documentation, such as payroll tax returns.
6)Compare payroll costs as a percentage of sales to industry data.

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Definitions:

Moral Treatment

Type of treatment delivered in mental hospitals in which patients were treated with respect and dignity and were encouraged to exercise self-control.

Self-Restraint

The ability to control one's emotions, desires, or actions through one's own will.

Self-Control

The ability to regulate one's emotions, thoughts, and behaviors in the face of temptations and impulses.

Nineteenth-Century Reformation

A period of religious, political, and societal changes and reforms across Europe during the 1800s.