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If pay periods do not align well with month-end, quarter-end, or year-end, which of the following key assertions is most at risk of misstatement? I.

If pay periods do not align well with month-end, quarter-end, or year-end, which of the following key assertions is most at risk of misstatement?

I. Accuracy

J. Cutoff

K. Completeness

L. None of the answer choices is correct.

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