AP$9\mathrm{.}4($LO $3)$ Payroll testing Anna has the task of designing the audit program for the payroll area. There have been no recent changes to the payroll system or to its interface with the general ledger. Among other tests, Anna is considering using the following substantive analytical procedures to gather evidence.

Compare payroll tax expenses $($such as state and federal unemployment taxes$)$ to the annual payroll multiplied by the statutory tax rates.

Compare the relationship between direct labor costs and number of employees with prior periods.

Required

Evaluate the persuasiveness of the evidence obtained from each substantive analytical procedure.