【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

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

Answer：

A and C are incorrect as they are tests of control for the payroll cycle rather than substantive procedures.

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