When testing payroll, the auditor: 

(a) Reviews that the hours on timecards are recorded in the payroll ledger in the correct period. 

(b) Uses only the number of employees at the end of the period as the predictor of total payroll expense. 

(c) Uses the list of employees who left during the period, as recorded by the payroll department, to check that former employees were removed from the payroll on a timely basis. 

(d) Does not examine overtime records as these are always insubstantial.