Select the audit procedure from the list provided that gives the most appropriate audit evidence for the account of Accrued Payroll and the assertion of Cut-off. Question 18 options: 1) Perform analytical procedures comparing the current year payroll expense to the prior year. 2) Review union agreements and recalculate the payroll expense based on the union wage rates. 3) Compare the wages reported on form 941 to the IRS to wages indicated on the general ledger. 4) Review timecards for the period of one week before and after year-end and compare to management's computation of wages not paid as of year-end