When auditing the payroll and personnel cycle, the auditor should keep in mind that

a$)$ Controls the auditor intends to rely on to reduce assessed control risk must be tested with tests of controls

b$)$ Since payroll transactions are t$$pically uniform, all companies have the same internal controls over payroll

c$)$ The tests of controls and the substantive tests of transactions for payroll cannot be combined

d$)$ The substantive tests of transactions for the payroll cycle are the same for all audit clients