On a surprise basis, an auditor may elect to distribute paychecks to employees personally. What is the primary purpose of this audit procedure?

a. To assure that no extra payroll checks are prepared and distributed.

b. To test whether all paid employees exist.

c. To assure that paychecks are not distributed to an employee absent on the day the auditor distributes checks.

d. To test the procedures for distributing paychecks.

Chooses the correct answer.