與工資成本有關(guān)的審計(jì)程序是什么_2022年ACCA考試AA知識(shí)點(diǎn)
抱怨身處黑暗，不如提燈前行。ACCA被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。每年都有大量考生報(bào)名參加考試。今天整理了關(guān)于Audit procedures in relation to wages costs(與工資成本有關(guān)的審計(jì)程序)的知識(shí)點(diǎn)，正在備考ACCA的考生們一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Audit procedures in relation to wages costs-與工資成本有關(guān)的審計(jì)程序
【知識(shí)點(diǎn)】
Audit procedures in relation to wages costs-與工資成本有關(guān)的審計(jì)程序
Audit procedures in relation to wages costs-與工資成本有關(guān)的審計(jì)程序
Reconcile the gross costs on the payroll records to the wages cost in the FS.
Reperform casts of payroll records to confirm completeness and accuracy.
Confirm payment of net pay per payroll records to cheque or bank transfer summary.
Perform analytical procedures on payroll to assess reasonableness.
Reperform calculations of statutory deductions to establish whether valid deductions have been included.
天空黑暗到一定程度，星辰就會(huì)熠熠生輝。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，請(qǐng)各位考生收藏！
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第45講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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