Which of the Following Substantive Tests of Payroll Transactions Does

Multiple Choice

Which of the following substantive tests of payroll transactions does not relate to the accuracy assertion?

A) Testing the extensions of wage rates times the hours worked
B) Reconciling the accrued payroll balance to the amount in the payroll ledger for the corresponding balance
C) Testing the postings of totals in the payroll ledger to the general ledger
D) Comparing the hours paid with the record of hours worked