Accounting · Substantive Analytical Procedures

Which TWO of the following are substantive analytical procedures for wages and salaries? 1. Recalculate the gross and net pay for a sample of employees, agree to payroll records, and investigate discrepancies. 2. Compare the current year total payroll expense to the prior year and investigate any significant differences. 3. Agree the total net pay per the payroll records to the bank transfer listing of payments and to the bank ledger account. 4. Perform a 'proof in total' calculation and compare expected payroll expense to actual expense reported in the draft financial statements.