During the year, a bookkeeper perpetrated a theft by preparing erroneous W-2 forms. The bookkeeper's FICA withheld was overstated by $500, and the FICA withheld from all other employees was understated. Which of the following is an audit procedure that would detect such a fraud?
A. Utilizing form W-4 and withholding charts to determine whether deductions authorized per pay period agree with amounts per pay period
B. Footing and cross-footing the payroll register followed by tracing postings to the general ledger
C. vouching cancelled checks to federal tax form 941
D. multiplication of the applicable FICA rate by the individual gross taxable earnings
D. multiplication of the applicable FICA rate by the individual gross taxable earnings
(this multiple choice question has been scrambled)