Inherent Risk for the Valuation or Allocation Assertion Will Be

question 50

Multiple Choice

Inherent risk for the valuation or allocation assertion will be high in the personnel services cycle when:

• A) employee turnover is low.
• B) factory workers are paid based on production.
• C) payroll checks are drawn from a separate imprest bank account.
• D) pay periods are weekly.
• E) employee absenteeism is minimal.

---

Definitions:

Hydrogen-bonded Dimers

Pairs of molecules that are connected by hydrogen bonds, often observed in carboxylic acids and alcohols.

Molecular Weights

The sum of the atomic weights of all atoms in a molecule, representing the mass of a molecule relative to the unified atomic mass unit.

Carboxylic Acids

Organic acids characterized by the presence of at least one carboxyl group (-COOH), widely occurring in nature and used in various industrial applications.

Aldehydes

Organic compounds characterized by the presence of a carbonyl group attached to at least one hydrogen atom, used in a wide range of chemical synthesis processes.