You have requested and received the following information from your audit client:
Number of people employed at the beginning of each month throughout the current and prior year, and their positions in the company
Pay rate range for each position for the current and prior year
Budget information related to human resources for the current year
Payroll tax returns filed, with documentation of the payments accompanying the returns
Bank statements and bank reconciliations for the imprest payroll checking account
Payroll registers for the year – payroll is processed and paid once monthly
Company policies on sick leave and vacation pay
Board of directors meeting minutes
You also have access to the general ledger.

Required:
a. Design a list of analytical procedures for payroll and payroll-related accounts that you can perform with the above information.
b. Design an audit program of substantive payroll tests using the above information. List any other documents you need to complete your substantive tests.