To test the transaction assertion of occurrence in the area of payroll, the auditor most likely would A. Select a sample of personnel files and trace the pay rate to union contracts or other rate rights and obligations. B. Select a sample of personnel files and trace the pay rate to payroll department files used in payroll preparation. C. Select a sample of payroll register entries and recalculate gross pay, deductions, and net pay. D. Select a sample of payroll register entries and vouch hours worked to clock time cards