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Payroll system

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Payroll system

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by lily1996.
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    Posts
  • May 22, 2018 at 5:37 am #453266
    lily1996
    Member
    • Topics: 28
    • Replies: 33
    • ☆☆

    what are the analytical review technique can be used during audit the payroll system?
    and what ratio can be calculated?

    May 22, 2018 at 12:17 pm #453348
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10589
    • ☆☆☆☆☆

    The following could be useful:

    Sales/wages

    Wages/number of employees

    If hourly paid, perhaps wages/units produced

    May 22, 2018 at 12:52 pm #453354
    lily1996
    Member
    • Topics: 28
    • Replies: 33
    • ☆☆

    may I know how do we explain these ratio in exam for example, like as u mentioned wages/number of employees, sales/wages?

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