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Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
النسخة 9الرقم المعياري الدولي: 978-0130459206Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
النسخة 9الرقم المعياري الدولي: 978-0130459206 تمرين 20
An auditor is most likely to perform substantive tests of details on payroll transactions and balances when
A) Cutoff tests indicate a substantial amount of accrued payroll expense.
B) The level of control risk relative to payroll transactions is set at low.
C) Substantive analytical procedures indicate unusual fluctuations in recurring payroll entries.
D) Accrued payroll expense consists primarily of unpaid commissions.
A) Cutoff tests indicate a substantial amount of accrued payroll expense.
B) The level of control risk relative to payroll transactions is set at low.
C) Substantive analytical procedures indicate unusual fluctuations in recurring payroll entries.
D) Accrued payroll expense consists primarily of unpaid commissions.
التوضيح
موثّق
موثّق
Justification:
Substantive analytical p...
Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
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