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Auditors may extend their tests of payroll in which of the following circumstances?
Immediate Protection
Measures taken to safeguard people, property, or information from threats or harm without delay.
Creditors
Parties or institutions to whom money is owed.
External Forces
Factors outside the control of an organization that can impact its performance, including economic trends, regulation, or technological changes.
Long-term Strategies
Approaches or plans developed to achieve goals and objectives over an extended period, focusing on sustainable growth and development.
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