In Testing the Payroll of a Large Company,the Auditor Wants

question 45

Multiple Choice

In testing the payroll of a large company,the auditor wants to establish that the individuals included in a sample actually were employees of the company during the period under review.What will be the best source to determine this?

• A) Telephone contacts with the employees.
• B) Tracing from the payroll register to the employee's earnings records.
• C) Confirmation with the union or other independent organization.
• D) Examination of Human Resource Department records.
• AICPA: BB Industry
• AICPA: FN Decision Making
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Distinguish between the methods of classifying people with disabilities.

Understand the ideal characteristics of treatment programs for people with disabilities.

Acknowledge the reasons behind substance abuse among persons with disabilities.

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Definitions:

Memory Strategies

Techniques or methods used to enhance memory performance, including organizational, mnemonic, and rehearsal strategies.

Organizational Strategy

A plan of action designed to achieve long-term or overall aims and objectives of an organization, guiding its course and managing its resources.

Anatomy Class

An educational course focused on the study of the structure of organisms and their parts.

Spatially Oriented Memory

The cognitive ability to remember the location of objects, places, and spatial relations between elements within an environment.