- Time and attendance records do not appropriately reflect the time worked, resulting in payroll being misstated.
- Social taxes are accounted for incorrectly, resulting in payroll (and accrued expenses) being misstated.
- The incorrect salary amount is being paid to employees, resulting in payroll being misstated.
- Payroll is incorrectly included in other expense accounts, resulting in payroll being understated.
- Payroll includes expenses which should have been included in other expense accounts, resulting in payroll being overstated.