An auditor conducts a surprise check on the pay day i e the day wages and salaries are paid The prim...........

Auditing Audit and auditor's report

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

To ensure that there are no ghost workers

To ensure the casual workers employed are authorized by the supervisor

To test procedures for distributing pay cheques

To obtain understanding of internal control system

To test procedures for distributing pay cheques

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