Which of the Following Procedures Would Normally Be Performed by the Auditor

Multiple Choice

Which of the following procedures would normally be performed by the auditor when conducting tests of payroll transactions?

A) Interview employees selected in a statistical sample of payroll transactions.
B) Vouch number of hours worked as shown on payroll to time cards and time reports signed by the foreman.
C) Confirm amounts withheld from employees' salaries with proper governmental authorities.
D) Examine signatures on paid salary checks.