與工資成本有關(guān)的審計(jì)程序是什么_2023年ACCA考試AA知識(shí)點(diǎn)
生活不是等著暴風(fēng)雨過去,，而是學(xué)會(huì)在風(fēng)雨中跳舞,。acca考試科目有15門,，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會(huì),。今天整理了AA科目關(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)，正在備考的同學(xué)們來看看吧,。
【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.
大路走盡還有小路,，只要不停地走，就有數(shù)不盡的風(fēng)光,。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了,。在備考期間，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn),。
注：以上內(nèi)容來自李亞婷老師基礎(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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