Which of the following audit tests would most likely be used to test the occurrence assertion for payroll transactions?
- Trace a sample of time sheets to the payroll register.
- Recompute the mathematical accuracy of a sample of payroll checks
- Trace a sample of payroll checks to the approved time sheet summary and the master employee list to verify validity.
- Test a sample of time sheets for the presence of authorization.
C. Trace a sample of payroll checks to the approved time sheet summary and the master list of employees to verify validity
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