Which of the Following Substantive Tests of Payroll Transactions Does

question 25

Multiple Choice

Which of the following substantive tests of payroll transactions does not relate to the accuracy assertion?

• A) reconciling the accrued payroll balance to the amount in the payroll ledger for the corresponding balance
• B) testing the postings of totals in the payroll ledger to the general ledger
• C) testing the extensions of wage rates times the hours worked
• D) comparing the hours paid with the record of hours worked

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Definitions:

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To impair the quality or condition of something, often used in relation to food or materials, but can also refer to abstract concepts such as relationships or events.

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