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Pertaining to the Statutory Audit with respect to laws in India. How do you check if the employees are paid the salary as in books.Eg

Pertaining to the Statutory Audit with respect to laws in India.



 How do you check if the employees are paid the salary as in books.Eg there are 30000 employees and for 1000 employees they are overstating the salary.



I want to know how to identify the fraud cause checking each bank payment of 30000 employees is not possible.Is there any other way.

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