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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › agree v/s compare
professor can we say that the word “agree” is almost synonymous with “compare”?
“Recalculate the gross and net pay figures for a sample of employees and agree to the payroll records”
V/s
“Recalculate the gross and net pay figures for a sample of employees, compare to the payroll records, and investigate any significant differences.”
do they both convey the same meaning, or the second one is incorrect?
If the point of comparing something against something else is to confirm agreement – you mean – and you should say “agree”.
If you don’t expect them to agree, then compare.
So for example – you would expect to AGREE a total payroll expense to the amount posted to the general ledger – but if making your own estimate of what the expense should be (a proof in total) – you can only compare that.