MO Company has a high volume of casual staff who work during peak season to support the increase in workload in the following main

areas:

distribution: warehouse staff to pack, store, and receive goods

drivers: to deliver goods to retail stores

sales and marketing: MO representatives to operate at the retail stores to sell the range of products and manage the inventory

administration: data operators and clerical staff to process the purchase orders and sales orders

Other relevant facts about MO's employee profile include the following:

The peak selling periods when casual staff are required represent approximately eight months of the year. For the past three

years, the average number of casual staff has been $120$ per year.

The turnover of permanent staff is approximately $15$ per year. There are currently $75$ permanent staff on the payroll. The

numbers have risen by $20$ percent in the past two years.

There are a variety of incentive awards that support the wage and salary conditions of MO staff, depending on whether they

are casual or permanent and whether they work in the warehouse or in the office. Casual staff do not receive annual or long$-$

service leave entitlements.

Your team has identified payroll expense as a high$-$risk area, so for the payroll expense:

Which of the following assertions are most at risk with respect to the casual employees? $($Several choices may be correct.$)$

Completeness to ensure that employees are paid only for hours actually worked

Accuracy due to the many different rates of pay

Occurrence is more at risk because of the high level of casual staff

Presentation due to the high level of casual staff

Occurrence to ensure all payroll payments relate to hours worked

Classification is more at risk because of the high turnover of staff