Which of the Following Could Test the Assertion of Classification

Multiple Choice

Which of the following could test the assertion of classification for payroll-related liabilities?

A) Compare items in accrued payroll taxes to the supporting payroll tax return.
B) Search for unrecorded liabilities.
C) Examine payroll tax returns to determine that the expense was recorded in the proper period.
D) Review payroll liabilities for proper reporting as short- or long-term.