Comparing selected items from the payroll register to employee time records that have been approved by supervisory personnel tests which of the following assertions for payroll expense?
A) Occurrence.
B) Completeness.
C) Authorization.
D) Cutoff.
AICPA: BB Industry
AICPA: FN Measurement
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Question

Quizplus · Accepted Answer

This procedure tests the occurrence assertion by verifying that the payroll expenses recorded in the payroll register are supported by actual time records that have been approved, ensuring that the expenses actually occurred.

Comparing Selected Items from the Payroll Register to Employee Time