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ttools ttools
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A year ago
The primary concern in testing payroll-related liabilities is to make sure that

▸ accruals are properly valued.

▸ transactions are recorded in the proper period.

▸ there are no understated or omitted accruals.

▸ the accruals are not overstated.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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eap8eap8
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A year ago
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