In determining the effectiveness of an entitys policies and procedures relating to the occurrence assertion for payroll transactions, auditors most likely would inquire about and

(A) Verify the preparation of the monthly payroll account bank reconciliation.

(B) Recompute the payroll deductions for employee benefits.

(C) Observe the separation of duties concerning personnel responsibilities and payroll disbursement.

(D) Inspect evidence of accounting for prenumbered payroll checks.