ve 2 hrs and 30 mins to complete the exam. It must be completed D Question 75 Which of the following is an inappropriate analytical procedure when testing payroll? Comparing the ratio of direct labor to sales with the industry intormation Tracing the recorded hours of an employee to the related job-cost records. Identifying differences between the payroll expense account and the amount budgeted. Comparing the accrued payroll taxes account with data for previous years