Question：Audit tests may be classified as 'substantive' procedures or 'tests of controls' according to their primary purpose.
Which of the following tests used by the auditor of U.P. Lifts Co is primarily a test of controls?
A. Check the calculations of individual deductions from pay for a sample of 25% of employees in order to check that liabilities are not understated.
B. Review the unclaimed wages book to ensure that all unclaimed wages are cleared by subsequent payment, supported by receipts, or banked.
C. Attend the pay-out of wages and observe the physical controls over pay packets from leaving the cash office until paid or entered as unclaimed wages; verify whether this is carried out in accordance with laid down procedures.
D. Check that total income tax deducted and social tax are paid over regularly to the relevant third parties.
The correct answer is: Attend the pay-out of wages and observing the physical controls over pay packets from leaving the cash office until paid or entered as unclaimed wages; and verify whether this is carried out in accordance with laid down procedures.
解析：This is a test of controls since it seeks evidence that internal control activities are being applied as prescribed.
The other options are designed to seek direct substantiating evidence.