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L15 4 - appropriate amounts including deductions Are...

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Management Assertions: Payroll Are all transactions and obligations related to payroll recorded (completeness)? Are all recorded obligations for work rendered by actual employees (existence)? Are all payroll accruals including vacations recorded? Are payroll related obligations recorded at the
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Unformatted text preview: appropriate amounts including deductions? Are personnel costs and obligations recorded in the appropriate accounts? Are payroll registers and related liability records reconciled with balances in G/L?...
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