TRUE OR FALSE

1. Review the cash disbursements journal for reasonableness of account distribution is a test of control appropriate to the completeness assertion

2. Test a sample of bank reconciliations for the payroll bank account is a test of details of transactions,

3. Compare amounts accrued to supporting documentation, such as payroll tax returns is a test of details of account balances.

4. Test transactions around year-end to determine if they are recorded in the proper period is a test of details of account balances.