Which of the following type of test is most important for the audit of payroll?
A)internal control
B)test of detail
C)analytical review
D)substantive test

Question

Quizplus · Accepted Answer

Internal control is the most important type of test for the audit of payroll because it provides the auditor with an understanding of the control environment and the specific controls over payroll. This understanding allows the auditor to assess the risk of material misstatement in the payroll process and to design and perform appropriate audit procedures.

Which of the Following Type of Test Is Most Important