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QUESTION
You are a graduate auditor of the 3P Limited (3P) audit engagement. Part B You have received the 3P audit plan for the accounts listed below which...
Key assertion
- Inventory write down expense: review adequacy of inventory write down expense for slow moving and defective inventory line items
- Superannuation payable: for a sample of casual employees' superannuation entitlement accrued for hours worked but not yet paid, trace to the superannuation payable account.
