To Test the Transaction Assertion of Occurrence in the Area

Multiple Choice

To test the transaction assertion of occurrence in the area of payroll, the auditor most likely would

A) select a sample of personnel files and trace the pay rate to union contracts or other rate rights and obligations.
B) select a sample of personnel files and trace the pay rate to payroll department files used in payroll preparation.
C) select a sample of payroll register entries and recalculate gross pay, deductions, and net pay.
D) select a sample of payroll register entries and vouch hours worked to clock time cards.