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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Wages Substantive Audit Procedures
Hi,
With regard to examiner’s answer to Q1(b) Payroll Substantive Procedures: Cast a sample of payroll records to confirm completeness and accuracy of payroll expense.
I am confused as to how the procedure is performed. How will adding a sample of payroll records (for example Jan, Mar, Jun) be able to confirm the completeness and accuracy? Why use a sample instead of just adding up the payrolls record for the 12 months? Please help, I’m confused. Thanks
I don’t know which Examiner’s answer you are talking about, & cannot understand your question. By you may find this article helpful for audit of wages.
Thanks for the link.