Selected employee time cards that have been approved by supervisory personnel during the year are compared to the payroll register to ensure that they have been recorded.Which of the following assertions for payroll expense does this test?
A)Occurrence.
B)Completeness.
C)Accuracy.
D)Cut-off.

Question

Quizplus · Accepted Answer

The test described is a test of completeness, as it ensures that all approved time cards have been properly recorded in the payroll register.

Selected Employee Time Cards That Have Been Approved by Supervisory