About this document
Substantive Payroll Audit Procedures by Pubg Don is a document available to read on EtoBox.
The document outlines substantive procedures for testing accruals and payroll. For accruals, the procedures include reviewing accrual calculations for accuracy, comparing to prior year for differences, and checking balances. For payroll, the procedures include sampling payroll records for completeness and accuracy, recalculating pay amounts, comparing totals to prior year and budgets, and agreeing net pay to bank transfers.
- Author
- Pubg Don
- Language
- EN