Chapter 16 Payroll cycle - Tests of controls and tests of balances Which of the following documents would the auditor least likely seek in order to understand the personnel function of a client's payroll cycle? a. W-4 form that shows withholding of federal and state income taxes b. Form 941 that shows local, state, and federal payroll taxes. c. Form 1120 that shows corporate income tax returns. d. Form 1040 that shows personal income tax returns