First Eastern Batteries (Pty) Ltd (FEB) is an Eastern Cape


First Eastern Batteries (Pty) Ltd (FEB) is an Eastern Cape manufacturer of batteries for the local motor vehicle industry. Its manufacturing processes are labour intensive and, as a result, its payroll makes up a large percentage of its operating expenses. 

The following procedures were carried out during the audit of the payroll cycle: 

1. A sample of pay rates was selected from the wage records and compared to details in the relevant employee’s personnel file.

2. The reconciliation of each week’s wages to the prior week was inspected to determine whether the financial accountant had signed it to acknowledge her review thereof. 

3. A trainee accountant was sent to observe the ‘clocking in’ process for factory employees. 

4. Re-performing the leave pay accrual at the financial year-end. 

5. Review of the payroll ledger accounts for any ‘out of the ordinary’ entries which require further investigation. 


1. Briefly describe the seven types of audit procedures for obtaining audit evidence. 

2. Explain the difference between tests of controls and substantive procedures. 

3. Indicate for procedures 1 – 5 above whether the procedure is a test of control, a substantive procedure or both. 

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