In testing the payroll of a large company, the auditor wants to establish that the individuals included in a sample actually were employees of the company during the period under review. What will be the best source to determine this?
A. Telephone contacts with the employees.
B. Tracing from the payroll register to the employee's earnings records.
C. Examination of Human Resource Department records.
D. Confirmation with the union or other independent organization.
Answer: C
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