审计学一种整合方法第12版英文版Chapter18.pptxVIP

Audit of the Payrolland Personnel Cycle;Learning Objective 1;The overall objective in the audit of the payroll and personnel cycle is to evaluate whether the account balances affected by the cycle are fairly stated in accordance with generally accepted accounting principles.;Accounts in the Payroll and Personnel Cycle;Accounts in the Payroll and Personnel Cycle;Accounts in the Payroll and Personnel Cycle;Learning Objective 2;Business Functions in the Cycle and Related Documents and Records;Personnel and Employment;Timekeeping and Payroll Preparation;Payroll Master File;Payment of Payroll;Preparation of Payroll Tax Returns and Payment of Taxes;Learning Objective 3;Methodology for Designing Controls and Substantive Tests;Understand Internal Control –Payroll and Personnel Cycle;Payroll Tax Forms and Payments;Inventory and FraudulentPayroll Considerations;Identify client business risks affecting payroll liability accounts;Methodology for Designing Testsof Balances for Payroll Liabilities;Timing;Learning Objective 4;Analytical Procedures for the Payroll and Personnel Cycle;Analytical Procedures for the Payroll and Personnel Cycle;Learning Objective 5;Two Major Balance-relatedAudit Objectives;Tests of Details of Balancesfor Liability Accounts;Tests of Details of Balancesfor Expense Accounts;Presentation and Disclosure Objectives;Types of Audit Tests for the Payroll and Personnel Cycle;End of Chapter 18