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An engagement team is designing a substantive analytical procedure (SAP) to test current period payroll expense. Which of the

An engagement team is designing a substantive analytical procedure (SAP) to test current period payroll expense. Which of the following represents the most plausible relationship between the data the team is likely to use in the SAP? Relationship between prior period percentage salary increase and average number of employees during the current period. Relationship between prior period average payroll expense per employee and average number of employees in the current period. Relationship between current period average payroll expense per executive officer and average number of executive officers in the current period. Relationship between prior period total payroll expense and average approved bonus percentage for the current period.


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Under substative analytical procedures, the
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