The sampling unit in a test of controls pertaining to the existence of payroll transactions ordinarily is:

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The sampling unit in a test of controls pertaining to the existence of payroll transactions ordinarily is:

(a) aclockcard.

(b) agroup certificate.

(c) the employee’s personnel record.

(d) a payroll register entry.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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