- This topic has 1 reply, 2 voices, and was last updated 1 year ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
PQ Awards Nominations
Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
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.