A test of the completeness objective is selecting a sample of payroll register entries and vouching them to employee data in the personnel files such as employee identification,rate of pay,and authorized deductions.

Question

Quizplus · Accepted Answer

The described procedure tests for the occurrence objective, ensuring that recorded payroll transactions actually occurred and relate to real employees, rather than testing for the completeness objective, which would involve ensuring all payroll transactions that should have been recorded were actually recorded.

A Test of the Completeness Objective Is Selecting a Sample