单选题
Which of the following is a substantive audit procedure for wages and salaries?
A、
Inspect a sample of clock cards for evidence of authorisation by a responsible official
B、
Recalculate a sample of payroll deductions such as employment taxes to confirm accuracy
C、
Attempt to access and make changes to the payroll master file using the log on for a junior clerk
【正确答案】
B
【答案解析】
A and C are incorrect as they are tests of control for the payroll cycle rather than substantive procedures.
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