Considering the expectation you have developed for accrued payroll in the previous question, which of the following statements best describes your conclusion?

I will perform extensive tests of control

The accrued payroll account is materially misstated

The accrued payroll account has a high risk of material misstatement therefore I will plan to perform extensive tests of details

I will plan to perform minimal tests of detail because my expectation is very close to the client's amount