Which of the Following Substantive Tests of Payroll Transactions Does

question 7

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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