When Auditing the Payroll and Personnel Cycle, the Auditor Should

Multiple Choice

When auditing the payroll and personnel cycle, the auditor should keep in mind that

A) since payroll transactions are typically uniform, all companies have the same internal controls over payroll.
B) the substantive tests of transactions for the payroll cycle are the same for all audit clients.
C) controls the auditor intends to rely on to reduce assessed control risk must be tested with tests of controls.
D) the tests of controls and the substantive tests of transactions for payroll cannot be combined.