All of the Following Are Tests of Presentation and Disclosure

Multiple Choice

All of the following are tests of presentation and disclosure for auditing the payroll process, EXCEPT _______.

A) reviewing presentation and disclosure for payroll costs in drafts of financial statements
B) evaluating the completeness of presentation and disclosure for receivables in drafts of financial statements
C) reading disclosures and independently evaluate their understandability
D) verifying accrued payroll was reported and in the drafts of the financial statements