An auditor vouched data for a sample of employees in a payroll register to approved clock card/time sheet data to provide assurance that:
A)payments to employees are computed at authorized rates.
B)employees worked the number of hours for which they are paid.
C)segregation of duties exists between the preparation and distribution of the payroll.
D)internal controls relating to unclaimed payroll checks are operating effectively.

Question

Quizplus · Accepted Answer

Vouching data for a sample of employees in a payroll register to approved clock card/time sheet data provides assurance that employees worked the number of hours for which they are paid. This is important in ensuring accuracy in the payroll process. The other options (A, C, and D) are not directly related to vouching payroll data to clock card/time sheet data.

An Auditor Vouched Data for a Sample of Employees in a Payroll