7-39 (Objective 7-4) This problem requires the use of ACL software, which can be

accessed through the textbook Web site. Information about downloading and using ACL

and the commands used in this problem can also be found on the textbook Web site. You

should read all of the reference material preceding the instructions about "Quick Sort"

before locating the appropriate command to answer parts a. through f. For this problem,

use the file labeled "Payroll_details" in the "Payroll" subfolder in the ACL_Rockwood

project. The suggested command or other source of information needed to solve the

problem requirement is included at the end of each question.

a. Determine the number of payroll transactions in the file. (Read the bottom of the

Payroll_detail file screen.)

b. Determine the largest and smallest payroll transaction (gross pay) for all pay periods

combined. (Quick Sort)

c. Determine total gross pay for all pay periods. (Total)

d. Determine and print gross pay by pay period. (Summarize)

e. Recalculate net pay for each payroll transaction for all pay periods and compare it to

the amount included in the file. (Filter)

f. Determine if there are any gaps in the pay period sequence. If you were to identify

gaps in the sequence, what would be your concern? (Gaps)

g. For parts a. through f. above, identify the type of audit evidence used for each procedure.

How might the auditor use this evidence in testing of payroll expense?