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Q. |
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 |
D. | To obtain understanding of internal control system |
Answer» C. To test procedures for distributing pay cheques |
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