Audit PBC: payroll and compensation
Typical prepared-by-client items for payroll testing: registers, bonus accruals, commission plans, and reconciliation to the GL.
What this template is for
Payroll is both quantitative and policy-heavy. Auditors test completeness, classification, and year-end accruals. This list reflects common PBC for payroll cycles; align with your audit firm’s official request list.
When to use it
- Year-end external audits.
- Restatements involving wage and benefit errors.
Tips
- Redact national ID fields where possible; provide masked extracts if policy requires.
Checklist preview
What this template asks for
These items are cloned into your workspace when you use the template. Edit anything before you send.
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Payroll registers by pay date for the audit period
Required File uploadGross to net, employer taxes, department splits if used.
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Reconciliation of payroll expense and liability accounts to GL
Required File upload -
Bonus, commission, or profit-sharing accrual support
File uploadPlans, board approvals, and calculation worksheets.
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Equity award or phantom stock grant documents (if any)
File upload -
401(k) or pension remittance reconciliation (if applicable)
File uploadTie trust statements to payroll deductions.
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Headcount and new hire / termination listing for the period
File upload
Add this to your workspace, then send when you are ready
We save it as a template so you can adjust items, choose a client, and send like any other request.