Question: Possible misstatements in payroll expenses may be identified through which type ( s ) of substantive analytical procedures? Multiple select question. compare budgeted payroll expense

Possible misstatements in payroll expenses may be identified through which type(s) of substantive analytical procedures?
Multiple select question.
compare budgeted payroll expense with actual payroll expense
compare payroll costs as a percentage of sales with prior years and industry data
compare payroll costs as a percentage of sales with prior years and industry data.
compare current-year balances in payroll-related accrual accounts with prior year's balances after adjusting for changes in conditions

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