Question 4 (1 point) Listen The responsibility for adopting sound accounting policies maintaining adequate internal controls and making fair representations in the financial statements rests O With the internal audit department Equally with management and the auditor with management With the auditor Question 5 (1 point) Listen Which of the following substantive tests of payroll transactions does not relate to the accuracy assertion? Reconciling the accrued payroll balance to the amount in the payroll ledger for the corresponding balance W Tracing the total per the payroll ledger to the general ledger Testing the extensions of wage rates times the hours worked Comparing the hours paid with the record of hours worked per the employee timesheets