Which of the Following Procedures Would Normally Be Performed by the Auditor

question 56

Multiple Choice

Which of the following procedures would normally be performed by the auditor when conducting tests of payroll transactions?

• A) Interview employees selected in a statistical sample of payroll transactions.
• B) Vouch number of hours worked as shown on payroll to time sheets and time reports signed by the foreman.
• C) Confirm amounts withheld from employees' salaries with proper governmental authorities.
• D) Examine signatures on paid salary checks.

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Definitions:

Self-Knowledge

An individual's understanding of their own personality, feelings, motives, and desires.

Introspection

The examination or observation of one's own mental and emotional processes.

Observing Behaviors

The practice of watching and recording the actions of subjects in a systematic and objective manner.

Accuracy Matters

A principle asserting the importance of precision and correctness in actions, information, and decisions.