Which of the following types of audit procedures is ordinarily emphasized the least when auditing payroll?
A) tests of controls
B) tests of transactions
C) substantive analytical procedures
D) tests of details of balances

Question

Quizplus · Accepted Answer

Tests of details of balances are typically emphasized the least in payroll audits because payroll transactions are usually routine and predictable, making substantive analytical procedures more effective and efficient.

Which of the Following Types of Audit Procedures Is Ordinarily