(1) Occurrence and accuracy (2) Classification and accuracy (3) Accuracy and timing (4) Accuracy (5) Completeness A. Examine evidence that payroll hours and wage rates are verified by an independent person B. Use audit software to account for the sequence of payroll checks in the payroll journal. C. Select a sample of 30 cancelled payroll checks and account for the numerical sequence D. Compare the employee name, date, check number, and amounts on cancelled checks with the payroll journal. E. Trace the hours from the employee time cards to job tickets to make sure that the total reconciles, and trace cach job ticket to the job cost record DATU