Discuss how an auditor would audit the accrued payroll taxes account

For the accrued payroll tax account, the auditor obtains a detailed account analysis schedule. The credit to the accrued payroll tax account represents the organizations of payroll expenses at the end of each pay period. An auditor can check the accuracy of the amount by examining various payroll tax returns or other documents filed by the entity. This amount should agree with the amount of payroll tac included in the income statement
The debit to the payroll tax account represents the payment made to the various tax authority or government agencies. The auditor can check the accuracy by tracing the cash disbursement journal.
The auditor can check whether the accrued payroll tax is recorded in the proper period. for examining this, the auditor can check the supporting documents, such as tax invoice
the auditor must ensure that all the required disclosures regarding payroll tax have been made