Requiring a special supervisors password in order to add a new employee to the personnel data master

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Requiring a special supervisor’s password in order to add a new employee to the personnel data master file relates to the:

(a) existence or occurrence assertion.

(b) completeness assertion.

(c) rights and obligations assertion.

(d) accuracy or valuation assertion.

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Auditing A Practical Approach

ISBN: 9781118878415

1st Extended Canadian Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren

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