Identify whether each of the procedures is primarily a test of control or a substantive test of transactions.

Following are some of the tests of controls and substantive tests of transactions procedures often performed in the payroll and personnel cycle.
1. Examine the time card for the approval of a supervisor.
2. Recompute hours on the time card and compare the total with the total hours for
which the employee has been paid.
3. Perform a surprise payroll payoff and observe employees picking up their checks.
4. Compare the employee name, date, check number, and amounts on cancelled checks with the payroll journal.
5. Trace the hours from the employee time records to job tickets to make sure that the
total reconciles, and trace each job ticket to the job-cost record.
6. Reconcile the monthly payroll total for direct manufacturing labor with the labor
cost distribution.
7. Use audit software to account for the sequence of payroll checks in the payroll
journal.
a. Identify whether each of the procedures is primarily a test of control or a substantive
test of transactions.
b. Identify the transaction-related audit objective(s) of each of the procedures.

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