All of the Following Are Tests of Details of Balances

Multiple Choice

All of the following are tests of details of balances for auditing the payroll process, EXCEPT _______.

A) verifying totals of payroll registers
B) recalculating accrued payroll liabilities at year-end
C) determining that accrued payroll payables are the obligations of the entity
D) recalculating accrued payroll tax liabilities at year-end