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:

Merrifeld Synthesis

A method for synthesizing peptides and proteins using a solid-phase synthesis technique.

Tripeptide

A peptide made up of three amino acids linked by peptide bonds, integral to various biological functions.

Protecting Groups

Chemical groups attached to a molecule's sensitive functional groups to block them from unwanted reactions during synthesis steps, to be removed later to reveal the original functional group.

Carboxypeptidase

An enzyme that catalyzes the hydrolysis of the carboxyl-terminal (C-terminal) peptide bond in a protein or peptide.