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| One of the auditor’s objectives in observing the actual distribution of payroll checks is to determine that every name on the payroll is that of a bona fide employee. The payroll observation is an auditing procedure that is generally performed for which of the following reasons? A. The standards that are generally accepted by the profession are interpreted to mean that payroll observation is expected on an audit unless circumstances dictate otherwise. B. The independent auditor uses personal judgement and decides to observe the payroll distribution on a particular audit. C. The professional standards that are generally accepted require the auditor to perform the payroll observation. D. The various phases of payroll work are not sufficiently segregated to afford effective internal control. |