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 tests of controls would effectively address the completeness assertion?a$.$ Inspect time sheets presented for approval by the supervisor.b$.$ Test a sample of recorded payments and ensure they were appropriately authorized.c$.$ 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.d$.$ Test a sample of checks and vouch them to authorized time cards$\mathrm{.}12-20$It would be appropriate for the payroll department to be responsible for which of the following functions?a$.$ Approval of employee time records.b$.$ Preparation of periodic governmental reports as to employees' earnings and withholding taxes.c$.$ Maintenance of records of employment, discharges, and pay increases.d$.$ Distribution of paychecks to empioyees.