The sampling unit in a test of controls relating to the validity of payroll transactions is ordinarily a (an)
A)Clock card or time ticket.
B)Employee T-4 Form.
C)Employee personnel record.
D)Payroll register entry.

Question

Quizplus · Accepted Answer

The payroll register entry is the sampling unit in a test of controls relating to the validity of payroll transactions because it is the document that contains the original data from which the payroll is prepared.

The Sampling Unit in a Test of Controls Relating to the Validity