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Name
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Prepared
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File
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Year end: |
Reviewed by: |
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Subject: Wages walkthrough |
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Objective |
To ensure that wages are properly recorded. |
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Method |
Select one month summary report. Agree gross total posted to wages P&L. (& directors’ salary to directors’ remuneration in P&L) Agree Employer’s NI posted to P&L Agree Employees’ NI, PAYE & Employers’ NI posted to PAYE & NI Control. Agree net wages posted to wages control. Agree other deductions posted to P&L such as pension. Agree bank payments to wages control and PAYE&NI control. Cast the payroll summary. Perform a head count and agree to number of employees for that month. |
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Result |
Page ref: Comments: |
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Conclusion |
According to the audit work performed, the objective has been met/has not been met. Problems recorded: |
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©Lynnix (UK) Ltd 19
Oct 2007