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Commerce · Q64

Auditing

Graduate and Post Graduate · Commerce · question 64

Q64

An auditor conducts a surprise check on the pay day (i.e.) the day wages and salaries are paid. The primary purpose of this audit procedure is:

A.
To ensure that there are no ghost workers
B.
To ensure the casual workers employed are authorized by the supervisor
C.
To test procedures for distributing pay cheques
Answer
D.
To obtain understanding of internal control system

Answer: Option C

Solution

Answer: Option C
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