ACCA F8考官文章 2013年12（THE AUDIT OF WAGES）Relevant to Paper FAU and ACCA Qualification Paper F8(INT) and (UK) This article focuses on the audit of wagesbut many of the points made also apply to salaries (the term payroll coversboth). The distinction between the two is that wages are normally paid weeklyin cash to employees working in departments such as production. Salaries, onthe other hand, are paid monthly to employees normally working inadministrative departments, via electronic transfers to their bank accounts.Changes in technology and less reliance on cash have blurred this traditionaldistinction and many hourly paid employees are now paid via bank transfer.However, in some small companies or in parts of the world where few people havebank accounts, employees are still paid in cash based on hours in attendance orwork completed. t-size:11.0pt;font-family:"Helvetica","sans-serif";color:#333333;mso-font-kerning:0pt'> StudyGuide for details of such amendments.Please note that ifyou are sitting Paper F6 (UK) in December 2013, you will be examined on theFinance Act 2012, which is the legislation as it relates to the tax year2012–13. Therefore this article is not relevant to you, and you should insteadrefer to the Finance Act 2012 article published on the ACCA website (see'Related links'). 完整版本见附件 |
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