Question

Which of the following is least likely to be considered a substantive procedure relating to payroll?a. Investigate fluctuations in salaries, wages, and commissions.b. Test computations of compensation under profit sharing for bonus plans.c. Test commission earnings.d. Test whether employee time reports are approved by supervisors.

Answer 1

Answer: Option (D) is correct.

From the given options, the following is least feasible to be taken in consideration as a substantive practice relating to payroll: Test whether employee time reports are approved by supervisors.

Payroll commonly is a term that is referred to as the cumulative sum of money that an organization pays to an individual. It can also be stated as  organization's records of individual's salaries, bonuses, and taxes.

Therefore it'll be futile to take in consideration "whether employee time reports are approved by supervisors", as a substantive procedure relating to payroll.