I. Review the adequacy of the withholding procedures. II. Determine the last remittance of withholding taxes made before the statement of financial position date. III. Follow up remittance subsequent to the statement of financial position date. Which of the following are usual audit procedures for withholding taxes payable?  A. I, II, III B. I, II C. I, III D. II, III

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter13: Auditing Debt Obligations And Stockholders’ Equity Transactions
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 I. Review the adequacy of the withholding procedures. II. Determine the last remittance of withholding taxes made before the statement of financial position date. III. Follow up remittance subsequent to the statement of financial position date. Which of the following are usual audit procedures for withholding taxes payable? 

A. I, II, III
B. I, II
C. I, III
D. II, III

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