An Auditor Most Likely Would Extend Substantive Tests of Payroll

Multiple Choice

An auditor most likely would extend substantive tests of payroll when

A) Payroll is extensively audited by the state government.
B) Payroll expense is substantially higher than in the prior year due to company growth.
C) Overpayments are discovered in performing tests of details.
D) Employees complain to management about too much overtime.