Case Study: The Payroll and Personnel Cycles Introduction and Alignment

This case study will provide you with the necessary steps and calculations to determine the appropriate sampling methods to use when testing the payroll and personnel cycles.

Upon completion of this assignment, you should be able to:

Design and perform tests of controls and substantive tests of transactions for the payroll and personnel cycle.

Resources

Textbook:Auditing and Assurance Services: An Integrated Approach

Background Information

This case study examines the required steps and calculations used to determine the sampling methods CPAs employ when testing controls and balances of the payroll and personnel cycles.