Paper F8: The audit of wages

ACCA: Technical articles - Un podcast de ACCA Student Podcasts

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Relevant to Paper FAU and ACCA Qualification Paper F8 (INT) and (UK), this podcast focuses on the audit of wages, although many of the points made also apply to salaries (the term payroll covers both). Areas covered include common types of payroll fraud, the typical stages in a wages system and the different ways of testing the internal control system.

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