$12-19$ An auditor who is testing controls in the payroll cycle has determined there to be a significant risk that not all payments to employees are recorded and expensed. The audited entity has put controls in place to reduce this risk of misstatement. Which of the following audit tests would effectively address the cutoff assertion?

Inspect time sheets presented for approval by the supervisor.

Test a sample of recorded payments and ensure they were appropriately authorized.

Test a sample of checks before and after the reporting period end$-$date and trace them into the payroll register and related cash and expense accounts.

Test a sample of checks and vouch them to authorized time cards.