Payroll expense-substantive analytical procedure

1 - variance conveys the idea that the difference is between actual or expectation (e.g. in performance management) - but difference will do just fine for AA. 2 - yes - so this will take account of seasonal variations and the fact that typically February is only 4 weeks whereas March is 5 weeks. 3 - I personally don't like "charge" - "expense" is clearer and the more current term to use.