The sampling unit in a test of controls pertaining to the existence or occurrence of payroll transactions ordinarily is a(an):
A)clock card or time ticket.
B)employee Form W-2.
C)employee personnel record.
D)payroll register (journal)entry.

Question

Quizplus · Accepted Answer

The payroll register (journal) entry is the sampling unit in a test of controls pertaining to the existence or occurrence of payroll transactions because it is the document that records the payroll transactions.

The Sampling Unit in a Test of Controls Pertaining to the Existence