Question

The diagram in Exhibit 8C. 22.1 describes several payroll tests of controls. It shows the direction of the tests, leading from samples of clock cards, pay-rolls, and cumulative year- to- date earnings records to blank squares.

Required:
For each blank square in Appendix Exhibit 8C. 22.1, write a payroll test of controls procedure and describe the evidence it can produce.
In Exhibit 8C.22.1


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  • CreatedOctober 27, 2014
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