FIGURE 17-4 Types of Audit Tests for the Payroll and Personnel cycle Direct Labor and Cash in bank Payroll Liabilities Payroll Expenses Payments Expenses Audited by Audited by TOC STOT TOC STOT and ap and Ap Ending balance Ending balance Audited by AP and TDB AP Tests of controls Substantive Analytica Tests of Sufficient (including procedures tests of to obtain an understanding transactions procedures+ details o competent (AP) balances evidence of internal control)(Toc) (STOT (TDB per GAAS Loebbecke, Auditing, 8/E 2000 Prentice Hall. InArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FIGURE 17 -4 Types of Audit Tests for the Payroll and Personnel Cycle