Why does an auditor examine postings to employee cumulative earnings records?

a. Undetected errors would accumulate across years, making subsequent payroll accounts misstated.

b. Cumulative earnings records are the basis for preparing W-2 forms and for calculating payroll tax expense.

c. To detect unreported employee terminations.

d. To detect overstated wages paiti to undeserving employees.

Chooses the correct answer.