If an Auditor Wishes to Test the Completeness Transaction-Related Audit

question 88

Multiple Choice

If an auditor wishes to test the completeness transaction-related audit objective in the payroll and personnel cycle, which of the following would be a reasonable test of control?

• A) Account for a sequence of payroll checks.
• B) Examine procedures manual and observe the recording of transactions.
• C) Examine payroll records for indication of pay rate approval.
• D) Reconcile the payroll bank account.

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Definitions:

Anger

A feeling that can range from slight annoyance to severe anger and wrath, usually sparked by perceived injustices or offenses.

Implicit Attitude

An unconscious and automatic association or evaluation regarding a person, object, or concept.

Deliberate Attitude

An intentional and conscious stance or perspective adopted towards specific issues, subjects, or situations.

Dual Attitude

A concept wherein an individual holds two separate and potentially conflicting attitudes towards the same object, person, or situation.