Bell, CPA, was engaged to audit the financial statements of Kent Company, a continuing audit client. Bell is about to audit Kents payroll transactions. Kent uses an in-house payroll department to compute payroll data and prepare and distribute payroll checks.

During the planning process, Bell determined that the inherent risk of overstatement of payroll expense is high. In addition, Bell obtained an understanding of the internal control structure and assessed control risk at the maximum level for payroll-related assertions.

Required:

Describe the audit procedures Bell should consider performing in the audit of Kents payroll transactions to address the risk of overstatement. Do not discuss Kents internal control structure. (AICPA adapted)

Please, type the answer in clear order