When Control Risk Is Assessed as Low for Assertions Related

question 32

Multiple Choice

When control risk is assessed as low for assertions related to payroll,substantive tests of payroll balances most likely would be limited to applying substantive analytical procedures and

• A) observing the distribution of paychecks.
• B) footing and crossfooting the payroll register.
• C) inspecting payroll tax returns.
• D) recalculating payroll accruals.
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Definitions:

Laparotomy

A surgical procedure involving a large incision in the abdomen to gain access to the abdominal cavity for diagnosis or treatment.

Choledochotomy

a surgical incision into the common bile duct, typically to remove gallstones.

Gastrectomy

A surgical procedure for the partial or total removal of the stomach.

Glossectomy

A surgical procedure involving partial or total removal of the tongue, usually to treat cancer.