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During the audit of a manufacturing firm, you are performing ADA (Audit Data Analytics) based on the payroll file. You are examining the reasonability of

During the audit of a manufacturing firm, you are performing ADA (Audit Data Analytics) based on the payroll file. You are examining the reasonability of deductions as a percentage of gross wages for the 12 months of the year and the results were summarized in the following scatter chart.

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Deductions as a % of gross wages 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Months

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