Select the audit procedure from the list provided that gives the most appropriate audit evidence for the account assertion.

Am\" Assam Balance Accrued Cut-off . Review union agreements and recalculate the payroll expense based on the union Payroll wage rates. . Perform analytical procedures comparing the current year payroll expense to the prior year. . Review timecards for the period of one week before and after year-end and compare to management's computation of wages not paid as of year-end. . Compare the wages reported on form 941 to the IRS to wages indicated on the