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.

Question

Quizplus · Accepted Answer

When conducting tests of payroll transactions, the auditor would typically vouch the number of hours worked as shown on payroll to time cards and time reports signed by the foreman. This helps to confirm the accuracy of the recorded payroll transactions and checks for any potential errors or fraud. The other options may also be performed by the auditor in the course of their work, but they are not typically considered to be part of tests of payroll transactions.

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