D Question 2 2 pts Substantive tests in the payroll cycle would most likely include all of the following procedures except Comparison of the ratio of payroll tax expense to salaries expense to prior years. Recalculation of accrued payroll liabilities. Tracing all paychecks issued during the year to timesheets. Tracing payments of federal and state payroll tax withholdings remitted in the subsequent period to the balance sheet amounts. D Question 3 2 pts Substantive audit procedures for cash would not include: Requesting that a cutoff bank statement be mailed to the suditor Reviewing interbank transfers made during the period ten business days before and ten days after year-end Confirming the bank balances of the balance sheet date with the bank Preparing the bank reconciliation