Question: When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical

When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical procedures and

a. Observing the distribution of paychecks.

b. Footing and crossfooting the payroll register.

c. Inspecting payroll tax returns.

d. Recalculating payroll accruals.

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