s**********3
发帖数: 1216 | 1 我从没做过payroll相关的工作，完全不知道这个payroll的程序是怎么样的，看了答案也还是
不明白，谁能给解释一下呢？十分感谢！！！
An auditor reviews the reconciliation of payroll tax form that an employee
is responsible for filing in order to:
A. Verify that payroll taxes were deducted from employee's gross pay
B. Identify potential liabilities for unpaid payroll tax
答案是选B，关于A的解释是Payroll deductions are verified by inspecting the
payroll register and, for a sample of employees, tracing deductions back to
employee authorization forms held in the personnel department.
先提前谢过了！！ | j*********g
发帖数: 1273 | 2 What don't you understand? the explanation for why A is not the right answer
is very clear.
案也还是
to
【在 s**********3 的大作中提到】
: 我从没做过payroll相关的工作，完全不知道这个payroll的程序是怎么样的，看了答案也还是
: 不明白，谁能给解释一下呢？十分感谢！！！
: An auditor reviews the reconciliation of payroll tax form that an employee
: is responsible for filing in order to:
: A. Verify that payroll taxes were deducted from employee's gross pay
: B. Identify potential liabilities for unpaid payroll tax
: 答案是选B，关于A的解释是Payroll deductions are verified by inspecting the
: payroll register and, for a sample of employees, tracing deductions back to
: employee authorization forms held in the personnel department.
: 先提前谢过了！！
| s**********3
发帖数: 1216 | 3 因为不知道这些payroll tax form， payroll register，和employee authorization
form各自都是干什么的，题目中说的reconcile payroll tax form是跟什么reconcile
呢？
我完全没有工作经验，多谢了！！
answer
【在 j*********g 的大作中提到】
: What don't you understand? the explanation for why A is not the right answer
: is very clear.
:
: 案也还是
: to
| M******G
发帖数: 33 | 4 I got the following explanations and hope it will help you:
From payroll register, you can see the details about salary: gross salary,
social security tax, Medicare tax, Federal Income tax, State income tax, and
state disability tax, all these taxes will be deducted from gross salary,
the amount showed on paycheck is the net amount. There are also information
about employer's payroll taxes, i.e. social security tax & Medicare tax.
Employee authorization for deductions held in HR, i.e. the form W4, each
employee should complete the form to determine the No. of allowance, which
is used to calculate the Federal income and State income tax withhold amount
. | j*****w
发帖数: 63 | 5 Not sure if this is what the payroll tax form means, but the auditor
normally checks the 941 reconciliation to make sure the reported payroll and
payroll taxes in 941 are matched with the book recorded amount. | s******1
发帖数: 1235 | 6 payroll tax form should include Federal Quarterly 941 (or annually 944),
Annually 940 , and State SUI report . 941 taxes include Employee's income
tax deduction. employee's part of FICA deduction and Employer's Part of Fica
. 940 Tax Return is FUTA. All FUTA is paid by Employer. Employer pay
State SUI, too. (Some states have state inc tax or other deduction).
Generally, you could find Payroll Taxes Account in Income Statement which
only include Employer's Part FICA/FUTA/SUI and Accured Payroll Taxes in
Balance sheet which inclue Employer's Part Fica/FUTA/SUI and Employee Part
FICA/Inc Tax Deduction. Accured Payroll Taxes also record Payroll Tax
Payment (Employer is resposible for making taxes payment). Through Payroll
Taxes Return, you could find if Accued Payroll Taxes Bal and Payroll Taxes
# are right.
案也还是
to
【在 s**********3 的大作中提到】
: 我从没做过payroll相关的工作，完全不知道这个payroll的程序是怎么样的，看了答案也还是
: 不明白，谁能给解释一下呢？十分感谢！！！
: An auditor reviews the reconciliation of payroll tax form that an employee
: is responsible for filing in order to:
: A. Verify that payroll taxes were deducted from employee's gross pay
: B. Identify potential liabilities for unpaid payroll tax
: 答案是选B，关于A的解释是Payroll deductions are verified by inspecting the
: payroll register and, for a sample of employees, tracing deductions back to
: employee authorization forms held in the personnel department.
: 先提前谢过了！！
| n*******8
发帖数: 893 | 7 very detail, thanks so much!!!
Fica
【在 s******1 的大作中提到】
: payroll tax form should include Federal Quarterly 941 (or annually 944),
: Annually 940 , and State SUI report . 941 taxes include Employee's income
: tax deduction. employee's part of FICA deduction and Employer's Part of Fica
: . 940 Tax Return is FUTA. All FUTA is paid by Employer. Employer pay
: State SUI, too. (Some states have state inc tax or other deduction).
: Generally, you could find Payroll Taxes Account in Income Statement which
: only include Employer's Part FICA/FUTA/SUI and Accured Payroll Taxes in
: Balance sheet which inclue Employer's Part Fica/FUTA/SUI and Employee Part
: FICA/Inc Tax Deduction. Accured Payroll Taxes also record Payroll Tax
: Payment (Employer is resposible for making taxes payment). Through Payroll
| s**********3
发帖数: 1216 | 8 十分感谢楼上三位，meijiang, jessiew, 和star1991的详细解释！！
不过我还是很糊涂，payroll tax form， payroll register，和employee
authorization form这三个东东，到底哪个属于source document，哪个属于
accounting records呢？for purpose of completeness assertion, 是从哪个trace到
哪个呢？或者反过来，从哪个vouch down到哪个呢？我知道你们已经敲了好多字了，可
是我还是不明白啊，555，我好笨啊~~~ | B*********e
发帖数: 263 | 9 你的test procedure的objective决定谁是source document.这个题目是identify tax
liablity，根据上几楼的解释，好像只有payroll tax form显示 quarterly tax
payment，所以这道题目的source document是tax form，但Tax form 的内容有一部分是从register(如tax 的amount）和HR来（如SSN,)，还有register有一部分也是从HR来（如pay rate)。所以这3个都可以算是source document.
随便感谢上面几楼的解释，现在我的payroll的流程好像明白了不少。 | r*****g
发帖数: 207 | 10 我才刚看第四章，速度好慢啊！LZ复习得咋样了？
案也还是
to
【在 s**********3 的大作中提到】
: 我从没做过payroll相关的工作，完全不知道这个payroll的程序是怎么样的，看了答案也还是
: 不明白，谁能给解释一下呢？十分感谢！！！
: An auditor reviews the reconciliation of payroll tax form that an employee
: is responsible for filing in order to:
: A. Verify that payroll taxes were deducted from employee's gross pay
: B. Identify potential liabilities for unpaid payroll tax
: 答案是选B，关于A的解释是Payroll deductions are verified by inspecting the
: payroll register and, for a sample of employees, tracing deductions back to
: employee authorization forms held in the personnel department.
: 先提前谢过了！！
| s**********3
发帖数: 1216 | 11 你不是5月初才开始看的吗？那已经很快了啊！我比你早开始半个多月，现在才刚看完
第四章，那才叫一个慢呢 ：（ ~~~~
【在 r*****g 的大作中提到】
: 我才刚看第四章，速度好慢啊！LZ复习得咋样了？
:
: 案也还是
: to
| s******1
发帖数: 1235 | 12 I haven't worked in industry payroll department . Never done auditing. But,
I did do payroll for our clients. Based on my experience. payroll check
register should inclde every employee, every paycheck detail such as gross
pay, all kinds of deduction. Payroll authorization form , I guess , at lease
include W-4. This is a form which include your marital status, how many
allowances you want to claims, etc. This information would decide deduction
of your paycheck. Also,should include other authorization form such as 401k
, health ins, etc. These information would affect your payroll deduction.
In general, the end of quater/the end of year, we would adj book # to match
payroll tax form # since payroll tax form is the official document which you
send to gov. For some reason, your acconting record didn't match your tax
form #. Some time , it was very easy to find what problem is. Some time,
maybe it was hard, you probably have to figure out problem through looking
over check register. About payroll authorization form, I doubt autor would
use that for auditing purpose.
【在 s**********3 的大作中提到】
: 十分感谢楼上三位，meijiang, jessiew, 和star1991的详细解释！！
: 不过我还是很糊涂，payroll tax form， payroll register，和employee
: authorization form这三个东东，到底哪个属于source document，哪个属于
: accounting records呢？for purpose of completeness assertion, 是从哪个trace到
: 哪个呢？或者反过来，从哪个vouch down到哪个呢？我知道你们已经敲了好多字了，可
: 是我还是不明白啊，555，我好笨啊~~~
| g****n
发帖数: 2324 | 13 建议版主将这个贴m了，关于payroll方面的知识这里很清晰 | s**********3
发帖数: 1216 | 14 re
【在 g****n 的大作中提到】
: 建议版主将这个贴m了，关于payroll方面的知识这里很清晰
|
|
