The test of controls for payroll includes the following audit procedures. Next to each of the procedures, indicate the related

management assertion about transactions.

1. Trace payroll information to management reports and to general ledger account postings.

2. Obtain control of a periodic payroll and conduct a surprise distribution of paychecks.

3. Select a sample of personnel files and trace pay rate and deduction information to payroll department files.

4. Trace cost accounting labor cost distributions to management reports and postings in general ledger accounts.

5. Select a sample of payroll register entries and recalculate gross pay, deductions, and net pay.

6. Select a sample of cost accounting analyses of payroll and vouch to time records.

7. Select a sample of clock time cards and trace to payroll register.

S. Select a sample of personnel files and trace pay rate to union contracts.

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The test of controls for payroll includes the following audit procedures. Next to each of the procedures, indicate the related management assertion about transactions. 1. Trace paytoli information to management reports and to general ledger account postings. 2. Obtain control of a periodic payrol and conduct a surprise distribution of paychecks. 3. Select a sampie of peisonnel fles and trace pay rate and deduction information to payroll department fles. 4. Trace cost accounteng labor cost distributions to management reports and postings in general ledget accounts 5. Select a sample of poyroll register entries and recalculate gross pay deductions, and net pay 6. Select a sample of cost accounting analyses of payroll and vouch to time records. 7. Select a sample of clock time carcts and trace to payrol registet. S. Select a sample of personnel files and tace pay rate to union contracts