In auditing payroll withholding and payroll tax expense, explain why emphasis should normally be on evaluating the adequacy of the payroll tax return preparation procedures rather than the payroll tax...

In auditing payroll withholding and payroll tax expense, explain
why emphasis should normally be on evaluating the adequacy of the payroll tax return
preparation procedures rather than the payroll tax liability. If the preparation procedures
are inadequate, explain the effect this will have on the remainder of the audit.