Possible Misstatements Related to the Occurrence Assertion for Payroll Transactions

question 57

Multiple Choice

Possible misstatements related to the occurrence assertion for payroll transactions include all of the following except:

• A) payments to fictitious employees.
• B) payments to terminated employees.
• C) payments to valid employees who have not worked.
• D) payments to valid employees at a rate in excess of the authorized amount.
• AICPA: BB Industry
• AICPA: FN Decision Making
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