A substantive test of transactions to test the completeness assertion includes:
A)tracing a sample of time sheets to the payroll register.
B)testing a sample of payroll checks for the presence of an authorized time sheet.
C)testing postings to the payroll register for a sample of payroll checks.
D)recomputing the accuracy of a sample of payroll checks.

Question

Quizplus · Accepted Answer

Tracing a sample of time sheets to the payroll register helps ensure that all time worked by employees is recorded and paid, thus testing the completeness assertion by verifying that all transactions (in this case, hours worked) are included in the payroll register.

A Substantive Test of Transactions to Test the Completeness Assertion