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LMSW/ASWB > QUESTIONS & ANSWERS > Soal dan Jawab Latihan Pertemuan 11_Payroll STAN AKSK 101 (All)

Soal dan Jawab Latihan Pertemuan 11_Payroll STAN AKSK 101

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Soal Latihan Pertemuan 11 1. Identifikasikan 5 jenis otorisasi dalam siklus penggajian dan kepegawaian. Selain itu, sebutkan jenis-jenis slah saji yang mungkin timbul apabila kelima otorisasi dimak ... sud tidak memadai! Jawaban a) Deduction authorization, without which the wrong amount (or no deduction) may be deducted from the employee's paycheck. b) Rate authorizations, without which the employee may be getting paid at the wrong rate. c) Time card authorization, without which the employee may be getting paid for the wrong quantity of hours worked. d) Payroll check authorization, without which unauthorized funds may be paid out. e) Commission rate authorization, without which the salespeople might be improperly compensated for their sales efforts. f) Authorization to hire a new employee, without which nonexistent or unqualified personnel may be added to the payroll. 2. Jelaskan mengapa auditor harus melakukan verifikasi atas total kompensasi pejabat meskipun uji pengendalian (test of control) dan uji substansi atas transaksi menunjukkan hasil yang sempurna. Prosedur audit apa yang dapat digunakan untuk memverifikasi kompensasi pejabat? Jawaban It is common to verify total officers' compensation even when the tests of controls and substantive tests of transactions results in payroll are excellent because the [Show More]

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