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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › payroll expense substantive procedure
dear tutor why is there a need to do yearly and monthly review both? how are they any different from each other, in terms of the value they add to the assertion: completeness?
Compare the total payroll expense to the prior year and investigate any significant differences.
Review monthly payroll charges, compare this to the prior year and budgets and discuss with management for any significant variances.