In the Substantive Audit Procedures for Payroll Where the Control

Multiple Choice

In the substantive audit procedures for payroll where the control risk is set at low, an auditor most likely would

A) Verify that checks representing unclaimed wages are mailed.
B) Trace individual employee deductions to entity journal entries.
C) Observe entity employees during a payroll distribution.
D) Compare payroll costs with entity standards or budgets.