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

Question

Quizplus · Accepted Answer

Comparing selected items from the payroll register to employee time-cards that have been approved by supervisory personnel tests whether the payroll expenses actually occurred (i.e. that employees actually worked and were paid for that work). Therefore, this test relates to the occurrence assertion.

Selected Items from the Payroll Register Are Compared to Employee