Chapter26 Internal and Governmental Financial Auditing and Operational Auditing(审计学-英文版)[精品].docVIP

下载本文档

1
0
约6.07千字
约 11页
2018-04-25 发布于湖北
举报
版权申诉

Chapter26 Internal and Governmental Financial Auditing and Operational Auditing(审计学-英文版)[精品].doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Chapter26 Internal and Governmental Financial Auditing and Operational Auditing(审计学-英文版)[精品]

Chapter26 Internal and Governmental Financial Auditing and Operational Auditing(审计学-英文版) Audit of the Payroll and Personnel Cycle Chapter 18 Learning Objective 1 Identify the accounts and transactions in the payroll and personnel cycle3. Accounts in the Payroll and Personnel Cycle 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 Accrued Wages, Salaries, Bonuses, and Commissions Payment Beginning balance Earned wages, salaries, etc. Ending balance Direct Labor Cash in Bank Payment for salaries Payment for payroll taxes Withheld Income Taxes and Other Deductions Payment Beginning balance Payroll withholding Ending balance Accounts in the Payroll and Personnel Cycle Cash in Bank Payment for salaries Payment for payroll taxes Withheld Income Taxes and Other Deductions Payment Beginning balance Payroll withholding Ending balance Accrued Payroll Tax Expense Payment Beginning balance Payroll tax expense Ending balance Payroll Tax Expense Accounts in the Payroll and Personnel Cycle In most systems the accrued wages and salaries account is used only at the end of an accounting period. Learning Objective 2 Describe the business functions and the related documents and records in the payroll and personnel cycle. Business Functions in the Cycle and Related Documents and Records The payroll and personnel cycle begins with the hiring of personnel and ends with payment to the employees for the services performed and to the government and other institutions for the withheld and accrued payroll taxes and benefits. Personnel and Employment Personnel records Deduction authorization form Rate authorization form Timekeeping and Payroll Preparation Time Card Job Time Ticket Payroll Transaction File Payroll Journal Timekeeping and Payroll Preparation Payroll Master File A payroll mas