3.The accuracy of purchases can be verified by which of the following processes?

		A. A computer starts with the population of daily vouchers and compares quantities with the underlying receiving report, compares prices to the underlying purchase order, and checks the mathematical accuracy of the voucher.
		B. A computer starts with the population of daily receiving reports and develops a one for one match with vouchers to ensure that each receiving report results in a voucher (the recording of a payable).
		C. A computer starts with the population of daily vouchers and compares the date on the voucher with the date on the underlying receiving report.
		D. Identifying what can go wrong (WCGW) from initiating the transaction to recording it in the general ledger.

Question 4

1. When an entity has more than one class of employee, it is important to evaluate the reasonableness of payroll based on employee class. Which of the following procedures is commonly used to test this?

   		E. Calculate revenue per employee
   		F. Calculate total payroll costs as a percent of revenue
   		G. Comparing payroll expenses with prior year balances or budgets
   		H. Calculate average payroll cost per employee classification