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    Association Of international Certified Professional Accountants (AICPA)
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    Exam 1: CPA Auditing and Attestation Exam
  5. Question
    The Sampling Unit in a Test of Controls Pertaining to the Existence
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The Sampling Unit in a Test of Controls Pertaining to the Existence

Question 59

Question 59

Multiple Choice

The sampling unit in a test of controls pertaining to the existence of payroll transactions ordinarily is a (an) :


A) Clock card or time ticket.
B) Employee Form W-2.
C) Employee personnel record.
D) Payroll register entry.

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