The Auditor, in Auditing Payroll, Wants to Determine That the Individuals

question 35

Multiple Choice

The auditor, in auditing payroll, wants to determine that the individuals included in her sample were employees of the company for the period under review. What is the auditor's best source of evidence?

• A) Examination of Human Resource Records
• B) Examination of the Payroll Master File
• C) Examination of the Payroll Transaction File
• D) Examination of the Payroll Tax Records

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Definitions:

Placenta

A specialized organ in mammals that connects the developing fetus to the uterine wall to allow nutrient uptake, waste elimination, and gas exchange via the mother's blood supply.

Zygote

The initial cell formed when a sperm cell fertilizes an egg cell, marking the beginning of embryonic development.

Embryo

An early stage of development in multicellular organisms, in humans referring to the stage after fertilization up to the end of the eighth week of gestation.

Fetus

A developing human from roughly eight weeks after conception until birth.