Basic Staff Training

Series: Auditing

Payroll and Expenses

Course Description:

This section focuses on how to perform auditing procedures for payroll and operating expenses. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Understand the basic procedures for  payroll and operating expenses
• Understand the affects of material misstatement on payroll and operating expenses  auditing procedures
• Learn ways to audit payroll and operating expenses more efficiently
• Design and prepare the most efficient documentation for payroll and operating expenses auditing procedures