Tracing a Sample of Time Sheets Before and After Period

question 44

Multiple Choice

Tracing a sample of time sheets before and after period end to the weekly payroll report and tracing the weekly payroll report to the general ledger to verify that payroll transactions are recorded in the proper period would provide evidence primarily for which assertion?

• A)Classification.
• B)Occurrence.
• C)Cutoff.
• D)Valuation.

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Definitions:

Delivering Bad News

The process of communicating unfavorable or disappointing information to someone in a sensitive and thoughtful manner.

Five Goals

A set number of objectives intended to be achieved, often referenced in planning and strategy contexts.

Direct Approach

A straightforward method of dealing with a situation or problem, often characterized by clear, explicit communication or action.

Neutral Buffer

A statement or segment of communication intended to ease the transition into or soften the impact of the main message, often used in sensitive or potentially contentious contexts.