Footing and cross-footing the payroll register

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When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical procedures and:

(A) Observing the distribution of paychecks.

(B) Footing and cross-footing the payroll register.

(C) Inspecting payroll tax returns.

(D) Recalculating payroll accruals.

Reference no: EM131046950

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