You have recently been promoted from Assistant Audit Manager to Audit Manager in December 2021. As Audit Manager, you are currently busy with the audit of Thandi Ventures (Thandi) for the year ended 30 June 2022 and have been on the audit of Thandi for several previous years. Thandi was listed on the Johannesburg Stock Exchanges (JSE) mainboard in 2015. The nature of Thandis activities demands a material investment in fixed assets. Thandi specialises in constructing roads, bridges, and buildings. In the current 2022 financial year, Thandi started with a new venture which entails the construction of fuel storage facilities. The Financial Manager informed you that Thandi is growing exceptionally well, and the sales are at an all-time high. He also mentioned that all top-level management received bonuses based on profit for the year.

The company employed a widely respected Engineer three years ago and, consequently, the companys services became high in demand. To keep up with service delivery, the company increased its construction workers complement from approximately 100 wage earners to the current 285. The companys turnover exceeds R300 million per annum. Due to the increase in the staff complement, Thandis payroll software became inadequate. As a result, the company decided to upgrade its payroll software to be capable of dealing with its increased staff complement. During audit planning, you deemed salaries and wages as high risk.

With reference to the information under Note 5: Salaries and Wages, describe the analytical review procedures you would perform to test the weekly wage payroll expense.