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The Audit Procedure 'Test Clerical Accuracy by Footing the Journals

question 8

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The audit procedure 'test clerical accuracy by footing the journals and tracing postings to general ledger and to accounts payable and inventory master files' is used to test the posting and summarisation objective for acquisitions.


Definitions:

Performance Appraisals

The systematic evaluation of the performance of employees and to understand the abilities of a person for further growth and development.

Situational

Relating to or depending on current circumstances, conditions, or situations that can influence the decision-making process or outcome.

Employment Testing

The practice of administering tests to job applicants or employees to assess their suitability for specific roles or tasks.

Job Skills Test

An examination designed to measure a person's abilities and competencies in a specific role or profession.

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