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Which of the following should be communicated by the auditor to the audit committee?
Rating Error
Mistakes or biases that can occur during the evaluation of employee performance, affecting the fairness and accuracy of appraisals.
Administrative Reason
A justification or cause related to management or procedural issues within an organization.
Merit Pay
A salary increase awarded to employees based on their job performance, used as a tool for motivation and encouragement of high performance.
Performance Appraisals
A systematic evaluation of an employee's performance in their job roles over a specific period.
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