When Reading the Corporate Minutes,the Auditor Extracted the Approved Annual

Multiple Choice

When reading the corporate minutes,the auditor extracted the approved annual salary for the President,the Chief Executive Officer,and other senior executives.What audit step would the auditor likely conduct with this information?

A) trace the payroll amount to each individual officer's payroll record
B) check that the payroll has been recorded into the correct bank account
C) verify that payroll cheques have two signatures for all large amounts
D) ensure that all overtime is approved and adequately documented