Auditing Wages and Salaries
This seminar will highlight the important misstatement risks when auditing wages and salaries-
21Oct26
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Wages and salaries is an area of the audit which is often flagged on file reviews as requiring improvement, especially given the related fraud risks. This short seminar will highlight the important misstatement risks and key audit steps to address them. Topics covered will include: Key relevant audit assertions when auditing wages and salaries, Common misstatement risks, Which tests are needed on file – and which aren’t, Requirements where service organisations (payroll bureau) are used by audit clients, Common issues raised by audit cold file reviewers - and how to address them
