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:

Memorizing Positions

The process of committing the locations or arrangements of objects or information to memory for recall.

Unskilled Player

An individual who lacks the ability, expertise, or proficiency in a particular game or activity.

Concentrated Practice

Intense, focused training or study sessions aimed at improving specific skills or acquiring knowledge within a short time frame.

Expert

An individual with extensive knowledge or ability in a specific subject area or field, gained through experience, education, or training.