Evaluate the following independent statements and state whether they are true or false;

a) In the audit of payroll, one of the key issues is to ensure that the payroll expense has been properly recorded and the associated deductions for income tax, employee benefits, and related liabilities are properly recorded as liabilities. (2 Marks)

b) A purchase order is a form issued by the supplier detailing the goods or services supplied and the amount owing. (2 Marks)

c) Even though an employees supervisor may initiate a request for payroll change, such as a change in job classification or wage rate increase, all changes should be authorized in writing by the personnel department before being entered into the personnel data master file. (2 Marks)

d) A substantive audit procedure for verifying accounts payable should include tracing the opening balance to the previous years working papers. (2 Marks)