A beginning auditor performing an audit of a payroll department would likely focus on straightforward, verifiable facts to formulate their conclusion. Employee taxes being deducted at the correct rates and forwarded to the appropriate government agency is a clear, measurable objective that can be easily verified without requiring extensive experience or deep judgment. In contrast, determining issues like insufficient segregation of duties, the need to replace the payroll computer system, or evaluating the skill level of payroll staff involves more nuanced judgment and experience, which are less appropriate for a beginner auditor.