Which of the following statements best explains why the accuracy of payroll calculations and of payroll account distribution is critical to an auditor?

a. Employees will complain to management if their paychecks do not reflect wages or salaries earned.

b. Payroll is paid in cash, an account that is highly susceptible to frauds.

c. Generally accepted auditing standards require that tests of Cash and payroll be coordinated.

d. Payroll impacts several balance sheet and income statement accounts.

Chooses the correct answer.