Evaluate the following comment by an auditor: “My job isto determine whether the payroll records are fairly stated in accordance with accountingstandards, not to find out whether they are following proper hiring and terminationprocedures. When I conduct an audit of payroll, I keep out of the human resourcesdepartment and stick to the time cards, journals, and payroll checks. I don’t care whomthey hire and whom they fire, as long as they properly pay the ones they have.

Understanding Business
12th Edition
ISBN:9781259929434
Author:William Nickels
Publisher:William Nickels
Chapter1: Taking Risks And Making Profits Within The Dynamic Business Environment
Section: Chapter Questions
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Evaluate the following comment by an auditor: “My job is
to determine whether the payroll records are fairly stated in accordance with accounting
standards, not to find out whether they are following proper hiring and termination
procedures. When I conduct an audit of payroll, I keep out of the human resources
department and stick to the time cards, journals, and payroll checks. I don’t care whom
they hire and whom they fire, as long as they properly pay the ones they have.

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