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To Test Whether the Client Has Fulfilled Its Legal Obligation

Question 44

Multiple Choice

To test whether the client has fulfilled its legal obligation in submitting payments for all payroll withholdings,the auditor must first


A) contact client's independent legal counsel.
B) know the dates when tax payments are due.
C) trace these payments to the imprest payroll account.
D) determine the client's requirements for submitting the payments.

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