Possible Misstatements Related to the Occurrence Assertion for Payroll Transactions

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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