与工资成本有关的审计程序是什么_2023年ACCA考试AA知识点
生活不是等着暴风雨过去，而是学会在风雨中跳舞。acca考试科目有15门，同学们需通过13门才能获得领取acca证书的机会。今天整理了AA科目关于Audit procedures in relation to wages costs(与工资成本有关的审计程序)的知识点，正在备考的同学们来看看吧。
【内容导航】
Audit procedures in relation to wages costs-与工资成本有关的审计程序
【知识点】
Audit procedures in relation to wages costs-与工资成本有关的审计程序
Audit procedures in relation to wages costs-与工资成本有关的审计程序
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.
大路走尽还有小路，只要不停地走，就有数不尽的风光。以上就是为大家整理的acca考试相关知识点了。在备考期间，同学们要严格执行学习计划，学习基础知识点。
注：以上内容来自李亚婷老师基础精讲班第45讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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