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Tests designed to detect payroll payments made after the end of the year that have been incurred in the current year provide assurance about management's assertion of:
Personality Change
Refers to significant and enduring alterations in an individual's character traits, behaviors, or attitudes over time.
Major Life Events
Significant occurrences or transitions in an individual's life that can have profound effects on their psychological and physical well-being.
Longitudinal
An observational research method that involves studying the same subjects over a period of time.
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