State a test of control audit procedure to test the effectiveness of the following control: Approved wage
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State a substantive test of transactions audit procedure to determine whether approved wage rates are actually used in calculating employees' earnings.
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Related Book For 
Auditing and Assurance services an integrated approach
ISBN: 978-0132575959
14th Edition
Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley
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