Substantive tests of account balances in the payroll cycle are likely to include the following procedures except
A)analytical review procedures.
B)recalculation of accruals.
C)comparison of accruals to subsequent payments.
D)detail vouching of payroll expense entries.

Question

Quizplus · Accepted Answer

Detail vouching of payroll expense entries is not typically a substantive test of account balances but rather a test of transactions. Substantive tests of account balances focus on verifying the ending balances rather than individual transactions.

Substantive Tests of Account Balances in the Payroll Cycle Are