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Con base en la lectura del artículo Analytical procedures: an in-class exercise desarrollar los siguientes pu
# PREGUNTA
RESPUESTA
Payroll Testing
The Worstpeople S.A. is a Company restaurant and presents the following information for the
making of an analytical procedure
In 2016, we would like to determine a more efficient method to test payroll expense for hourly
employees. Below are a summary of facts that were obtained from the 2015 audit workpapers:
Below are a summary of facts obtained from inquiries of the corporate controller and the
payroll manager related to the 2016 audit of payroll expense:
ANSWER
Average wage per hour 10
Overtime hours per employee 2
2015 employees 2,000
Regular hours (existing employees) 4,160,000
OT hours (existing employees) 208,000
New employees 240
Regular hours (new employees) 249,600
OT hours (new employees) 12,480
2016 regular payroll existing employees 41,600,000 $
2016 regular payroll new employees 2,496,000 $
2016 OT payroll existing employees 3,120,000 $
2016 OT payroll new employees 187,200 $
Total expected payroll 47,403,200 $
Actual payroll expense 49,403,200 $
Difference - 2,000,000 $
% difference (based on the estimated amount) -4.22%
Conclusion: Los gastos reales son mayores a los estimados
Defina un nivel de tolerancia e indique la
conclusión para esta prueba de auditoría (sobre
el valor auditado): 5%
2,470,160 $
Se puede concluir que con un porcentaje de
tolerancia del 5% sobre el valor auditado, la
diferencia que arroja el valor esperado y el saldo
real NO ES RAZONABLE, pues este valor
sobrepasa el 5% del nivel de tolerancia.
s estimados