All of the following are tests of details of balances for auditing the payroll process, EXCEPT _______.
A)verifying totals of payroll registers
B)recalculating accrued payroll liabilities at year-end
C)determining that accrued payroll payables are the obligations of the entity
D)recalculating accrued payroll tax liabilities at year-end

Question

Quizplus · Accepted Answer

Verifying totals of payroll registers is a test of controls, not a test of details of balances.

All of the Following Are Tests of Details of Balances