A proof in total calculation of payroll cost is an example of:
AA test of control
BA substantive analytical procedureCORRECT
CInquiry
DReperformance of a control
ICANAudit & AssuranceAudit of Revenue, Purchases and Payroll2022
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Estimating the expected payroll charge from staff numbers and average pay, and comparing it with the recorded figure, is a substantive analytical procedure suited to predictable populations.
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