Probe Audit | 750.11 - Wage Payout Work Program

Published: 29/09/2026

The following describes the functionality and features included in Probe Audit Premium+

Instructions:

Objective

The objective of this document is to provide a structured work program for attendance at the wage pay-out, guiding the engagement team through the preparation of pay packets, the identification of employees and the pay-out itself, and the treatment and follow-up of unclaimed wages, in order to obtain sufficient appropriate audit evidence over the existence and occurrence of wages.

No key concepts of the Probe Audit Premium+ Methodology are set in this document.

Document placement

Document 750.11 – Wage payout work program can be found in the Salaries and wages folder in the Caseware document manager.

Document content

This document is designed to be a work program type document with space to record exceptions, the initials of the person who performed each procedure, and a reference to the supporting documentation.

The work program addresses the requirements of ISA 500: Audit Evidence, supporting the existence and occurrence of wages.

This document is divided into the following bookmark in the document map:

Audit procedures

Layout

Column	Input required	Outcome
Audit procedures	No input required in this column. Read and perform each audit procedure listed, covering the preparation of pay packets and the wage pay-out, including the treatment of unclaimed wages.	No impact on the engagement file.
Exceptions	Record any exceptions, differences or unusual items identified when performing the procedure.	No impact on the engagement file.
Performed by	Record the initials of the person who performed the procedure.	No impact on the engagement file.
Ref.	Record a reference to the supporting documentation or working paper that evidences the procedure performed.	No impact on the engagement file.

Document outcomes

Each audit procedure must be performed, with any exceptions recorded in the Exceptions column, the procedure initialed in the Performed by column, and a reference to the supporting documentation recorded in the Ref. column.

The counted cash must be agreed to the signed wage summary and to each pay packet, and all employees must sign the wage summary or clock card as proof of payment. All unclaimed wages must be identified, the reasons obtained, agreed to personnel records, and followed through to subsequent payment or banking, with the procedures over the safeguarding of cash documented.

Group audits

This work program is performed at the level of the entity or component whose wages are being audited and is not modified by the group audit engagement type election. Where wages are audited at a component within a group audit, this work program is completed in the relevant component engagement file.