Audit tests of payroll are usually not extensive because Employees will likely complain if underpaid. Payroll transactions are typically uniform and uncomplicated. Yes No Employees will likely complain if underpaid. Yes Payroll transactions are typically uniform and uncomplicated. Yes Employees will likely complain if underpaid. Yes Payroll transactions are typically uniform and uncomplicated. No Payroll transactions are subject to audit by federal and state governments. No Payroll transactions are subject to audit by federal and state governments. Yes Payroll transactions are subject to audit by federal and state governments. No Employees will likely complain if underpaid. No Payroll transactions are typically uniform and uncomplicated. No Payroll transactions are subject to audit by federal and state governments. Yes