If an auditor wishes to test the completeness transaction-related audit objective in the payroll and personnel cycle, which of the following would be a reasonable test of control?
A) Account for a sequence of payroll checks.
B) Examine the procedures manual and observe the recording of transactions.
C) Examine the payroll records for indication of pay rate approval.
D) Reconcile the payroll bank account.

Question

Quizplus · Accepted Answer

Accounting for a sequence of payroll checks helps ensure that all payroll transactions have been recorded, which directly tests the completeness objective by verifying that no transactions have been omitted from the records.

If an Auditor Wishes to Test the Completeness Transaction-Related Audit