An auditor is vouching a sample of hourly employees from the payroll master file to approved time clock or time sheet data in order to provide evidence that
A) employees work the number of hours for which they are paid.
B) payments are made at the contractual rate.
C) product cost information is accurate.
D) segregation of duties is present between the payroll function and the payment function for cash disbursements.

Question

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Vouching a sample of hourly employees from the payroll master file to approved time clock or time sheet data is done to provide evidence that employees work the number of hours for which they are paid. This is to ensure that the payroll is accurately reflecting the time worked by the employees and that payments are made accordingly. B, C, and D are not relevant to this specific audit procedure.

An Auditor Is Vouching a Sample of Hourly Employees from the Payroll