ACCTG456 Lecture : Chapter 11 In Class Question.pdf
8 Apr 2014
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In class #11. 1 assessing the results of payroll substantive testing. The human resources department at harold logistics is responsible for selecting and appointing employees, approving pay rates and promotions, and processing employee terminations. The payroll department is responsible for preparing the weekly wages based on the information from the human resources department and according to hours worked by each employee. Logistics has a number of long-term contracts to deliver goods along the eastern seaboard. The company operates a fleet of large trucks and has a number of permanent drivers, who are assisted by other drivers on short-term contracts during busy times of the year (such as the three months prior to christmas). Drivers work long shifts, and most of the driving is done at night. During busy times, the human resources department falls behind with its processing of paperwork related to the short-term contract drivers.
