|
|
Name
of client: |
Prepared
by: |
File
ref: |
|
|
|
|
|
|
|
Year end: |
Reviewed by: |
|
|
|
|
|
|
|
|
Subject: Wages proof in total |
|
|
|
|
|
|
|
|
|
Objective |
To ensure that wages are correctly recorded in the accounts. |
|
|
|
|
|
|
|
|
Method |
Obtain the annual/monthly wages summaries from the payroll records. Remove directors’ wages from the summary. Agree gross total to the P&L account and employers’ NI to the P&L account. Agree the final month’s PAYE & NI payable to the PAYE & NI creditor in the accounts. |
|
|
|
|
|
|
|
|
Result |
Page ref: Comments: |
|
|
|
|
|
|
|
|
Conclusion |
According to the audit work performed, the objective has been met/has not been met. Problems recorded: |
|
©Lynnix (UK) Ltd 19 Oct
2007