Which of the following is a substantive audit procedure for wages and salaries?A.Inspect a
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