Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 16

Which of the following audit tests would most likely be used to test the occurrence assertion for payroll transactions?
A) Trace a sample of time sheets to the payroll register.
B) Recompute the mathematical accuracy of a sample of payroll checks.
C) Trace a sample of payroll checks to the approved time sheet summary and the master employee list to verify validity.
D) Test a sample of time sheets for the presence of authorization.