1. an internal control questionnaire for payroll processing occurrence assertion would not include which of the following questions? a. are names of terminated employees reported in writing to the payroll department? b. is the payroll compared to Personnel files periodically? c. are checks distributed by the employee's immediate supervisor? d. are all wage rates determined by contract or approved by Personnel officer?

2. Auditors May conclude that depreciation charges are too small by noting a. insured values much larger than book values b. large numbers of fully depreciated assets c. frequent trade-ins of relatively new assets d. large and frequent losses on assets retired