免费咨询热线：400-699-1716 
微信
APP
ACCA AA工资审计实质性程序典型测试
文章来源：ACCA全球官网
发布时间：2021-09-29 13:46
阅读：883次
Typical tests of control and substantive procedures
Interim audit【点击免费下载>>>更多ACCA学习相关资料】
The type of test performed will depend on the particular features of the wages system and the auditor’s evaluation of controls.Typical tests for each control objective are listed below.However,this list is not exhaustive and some of the substantive procedures may be carried out during the final audit.
1.To ensure that employees are only paid for work done.
Test of control–observe clocking on procedures and the level of supervision.
Substantive procedure–select a sample of employees from the payroll and agree hours paid to individual clock cards.
2.To ensure that wages are only paid to valid employees.
Test of control–attend the wages pay out.
Substantive procedure–select a sample of employees from the payroll and vouch to individual contracts of employment in HR department.
3.To ensure that overtime paid is for additional hours required by the business.
Test of control–review overtime forms/lists for authorised signatures.
Substantive procedure–compare overtime costs each month with the prior year and investigate significant variances.
4.To ensure wages are paid at the correct rates of pay.
Test of control–review log of amendments to master file for evidence of independent review.
Substantive procedure–obtain printout of employee wage rates and compare to HR records.
5.To ensure that errors do not occur in payroll calculations.
Test of control–review payrolls for signatures as evidence of independent calculation checks.
Substantive procedure–select a sample of employees and reperform calculations of gross and net pay.
相关阅读：
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
讲师认证：逻辑学硕士 
免费下载老师推荐的学习资料
免费直播
