Evaluate the following comment by an auditor:

"My job is to determine whether the payroll records are fairly stated in accordance with accounting standards, not to find out whether they are following proper hiring and termination procedures. When I conduct an audit of payroll, I keep out of the human resources department and stick to the time cards, journals, and payroll checks. I don't care whom they hire and whom they fire, as long as they properly pay the ones they have."