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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Definitions:

Fertilization

The process of a sperm cell joining with an egg cell to create a new organism.

Mutation

A change in the DNA sequence within a gene or chromosome of an organism leading to variation.

Chromosomes

Structures located in the nucleus of cells, made up of DNA and proteins, that carry genetic information.

Genes

Segments of DNA located on chromosomes that encode for proteins and determine the inherited characteristics of organisms.