Comparing selected items from the payroll register to employee time records that have been approved by supervisory personnel tests which of the following assertions for payroll expense?
A)Occurrence.
B)Completeness.
C)Authorization.
D)Cutoff.

Question

Quizplus · Accepted Answer

Comparing selected items from the payroll register to employee time records that have been approved by supervisory personnel is a test of occurrence, as it ensures that payroll expenses actually occurred and employees were actually paid for the hours they worked. This test does not address completeness (B), authorization (C), or cutoff (D).

Comparing Selected Items from the Payroll Register to Employee Time