Q. An auditor conducts a surprise check on the pay day (i.e) the day wages andsalaries are paid. The primary purpose of this audit procedure is (Solved)
1. To ensure that there are no ghost workers
2. To ensure the casual workers employed are authorized by the supervisor
3. To test procedures for distributing pay cheques
4. To obtain understanding of internal control system
- c. To test procedures for distributing pay cheques