Final answer:
In the context of auditing payroll, analytical procedures are typically emphasized the least because payroll processes are routine, thus making these procedures less revealing compared to tests of controls, tests of transactions, and tests of details of balances.
Step-by-step explanation:
The question relates to the emphasis placed on different types of audit procedures during the auditing of payroll. When it comes to payroll auditing, the least emphasized procedure is typically analytical procedures. This is because payroll is often a routine and predictable process, and as such, analytical procedures, which involve making comparisons and looking for significant trends or ratios, might not reveal as much useful information compared to other procedures. Instead, auditors often focus more on tests of transactions and tests of controls related to payroll, which tend to directly test for compliance with established policies and detection of errors or fraud.
Tests of details of balances may also be performed to verify the details of payroll transactions and balances. However, as compared to analytical procedures, the other three types of procedures - tests of controls, tests of transactions, and tests of details of balances - are usually given more weight in a payroll audit context, as they directly relate to the accuracy and integrity of the payroll records.