1. VOUCHING OF SALARIES :-While die salaries auditor should pay attention to the following points :
1. The auditor should check the salary book.
2. He should check the salaries actually paid during the year.
3. He should compare the salary book and cheque drawn for a particular month.
4. He should compare salary book with the cash book.
5. Auditor should see that sign of each employee are available on the book.
6. Auditor should also examine, terms and conditions of the officers employment.
7. Revenue receipts should also be checked by the auditor.
8. Auditor should also verify that all the deductions like income tax, and other funds have been credited in the irrespective accounts.
9. He should also check that unpaid salaries are taken into account for that period.
10. Auditor should also check that increment given to the employee was due or not.
2. VOUCHING OF WAGES :-
To vouch the wages following points must be considered :
1. Checking Of Internal System :-
Auditor should satisfy himself testing the system of internal check that internal control system is sufficient to provide a reasonable protection against errors.
2. Checking Of Calculations :-
Auditor should apply the test check to see that all the calculations are correct.
3. Checking Of Wages Sheet :-
Auditor should examine the time work wages and piece work wages thoroughly.
4. Computing System :-
Auditor should check that wages computing paying system is sound or not.
5. Nature Of Payment :-
The nature of payment in both the cases (time and piece of work) must be checked by the auditor that it is actually in practice or not.
6. Same Cash Paid And Drawn :-
It should be also checked by the auditor that amount paid should be same which is drawn.
7. Checking Of Names :-
Auditor should check that payment has been made to those, employees whose names are given. He should check that there should be no dummy worker in them.
8. Proper Signature :-
He should check that wages sheets should be properly authorized and signed by the reasonable officer.
9. Signature Verification :-
Auditor should verify, signature and thumb impressions of workers by using the test check. He can compare with previous month.
10. Unpaid Wages :-
He should check that all unpaid wages are taken into account or not.
11. Deductions :-
Auditor should also check that deductions like income tax are properly made in their relative heads.
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