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Mathews and Company Has $112,000 in an Accrued Payroll Account

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Mathews and Company has $112,000 in an accrued payroll account.The company's weekly payroll is $186,700 and the accrual represents 3 days out o 5 working days.If the auditor has determined that controls are effective over payroll, what additional work should the auditor perform for this account?


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