操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發(fā)者:北京正保會(huì)計(jì)科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點(diǎn)擊下載>

2016年ACCAF8知識(shí)點(diǎn):THE AUDIT OF WAGES (Part 3)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/01/07 17:18:38  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報(bào)考指南

報(bào)考條件一鍵了解

報(bào)考指南

ACCA F8 考試:THE AUDIT OF WAGES (Part 3)

(v) Accounting for wage costs and deductions

Payroll software should automatically transfer total wage costs and deductions such as tax and pension contributions to the appropriate accounts in the nominal (general) ledger. Outstanding wages owed to employees or deductions not yet paid over to the relevant third parties should be accrued and disclosed as ‘other payables’.

Relevant controls

• Monthly comparison of actual and budgeted payroll costs and investigation of significant variances. (Control objective 6)

• Independent reconciliation of total pay and deductions between one payroll and the next. (Control objective 6 )

• Annual completion of tax returns and reconciliation to total tax deducted. (Control objective 7)

The above comparisons and reconciliations should be performed by senior responsible officials who are independent of the payroll department – for example, management or financial accounting staff.

TYPICAL TESTS OF CONTROL AND SUBSTANTIVE TESTS

Interim audit

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 all wages are authorised.

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 independentcalculation checks.

Substantive procedure – select a sample of employees and check calculations of gross and net pay.

我要糾錯(cuò)】 責(zé)任編輯:藍(lán)色天空
學(xué)員討論(0

免費(fèi)試聽

限時(shí)免費(fèi)資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報(bào)考指南

    報(bào)考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導(dǎo)圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號(hào)

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 日韩av手机免费在线观看 | 久久免费视频在线观看 | 国产精品成人3p一区二区三区 | 啪啪资源| 欧洲一区二区三区免费视频 | 99国产精品视频免费观看一公开 | 亚洲国产黄色片 | 国产精品久久久爽爽爽麻豆色哟哟 | 91av超碰| 黄色片子一级 | 日韩毛片在线看 | 日a在线| 久久久国产成人一区二区三区 | 成人精品国产免费网站 | 黄色片一级片 | 天堂中文资源在线观看 | 欧美日一区| 久久一区二区三区欧美 | 免费国产福利 | 久在线观看 | 最近的中文字幕在线看 | 久久久久国产精品 | 国产精品视频专区 | 国产高清视频一区二区 | 欧美一区二区三区在线看 | 62久久久成人精品电影 | 国产精品久久久久国产a级 中文字幕影院 | 精品久久三级 | 亚洲午夜小视频 | 精品九九 | 久久电影国产免费久久电影 | 国产成人精品久久久 | 日本一区二区视频在线 | 日韩和的一区二区 | 九九综合九九综合 | 国产精品黄在线观看 | 一二三区在线 | 中文字幕日韩视频 | 91欧美精品成人综合在线观看 | 欧美精品videosex极品 | 成人一区二区视频 |