Distinguish between the following payroll audit procedures and state the purpose of each:
(1) Trace a random sample of prenumbered time cards to the related payments in the payroll register and compare the hours worked with the hours paid,
(2) Trace a random sample of payments from the payroll register to the related time cards and compare the hours worked with the hours paid. Which of these two procedures is typically more important in the audit of payroll? Why?