Design and Perform Tests of details of balances for Liability and Expense Accounts (Phase l) Amounts Withheld from Employees'Pay Accrued Salaries and Wages Accrued Commissions Accrued bonuses Accrued Vacation Pay, Sick Pay, or Other benefits Accrued Payroll Taxes Tests of Details of Balances for Expense Accounts Loebbecke, Auditing, 8/E @2000 Prentice Hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Design and Perform Tests of Details of Balances for Liability and Expense Accounts (Phase III) Amounts Withheld from Employees’ Pay Accrued Salaries and Wages Accrued Commissions Accrued Bonuses Accrued Vacation Pay, Sick Pay, or Other Benefits Accrued Payroll Taxes Tests of Details of Balances for Expense Accounts