What is check lists for the audit of Inter Branch Reconciliation?

Presently I am assigned salary audit of IT co, spread across globe, with employees more then 10,000.The present system is that all time logs, leaves,comp offs,bonus,performance incentives etc is done in oracle based prog developed internally. Respective reports r downloaded from the system, checked & fwd to outsourced party.
There are various issues ( other than normal audit) like employees frequently travelling, so in salary giving them per diem / US ,UK salary as applicable, transfer of leaves from onsite ie outside India to India,changing in salary module as per the cost of living index of foreign country etc. The result is that the entire payroll is in mess.
Can anyone provide me some sort of guidance / questionnaire that includes all the basic processes of all salary components, along with their interface with the s/ware system ?

AAS 33: engagements to review Statements
states that
A review provides a moderate level assurance that the information subject to review is free of material misstatement, this is expressed in the form of negative assurance.

My Question is WHAT IS THE NEGATIVE ASSURANCE
over here?If the reviewer is assuring something how can that be a -ve?
i mean is that that he is not assuring something?
Kindly elucidate me the meaning how the review report should contain a "negative assurance"

2)RE: PROFESSIONAL MISCONDUCT:
a)Is the clause of undercutting of fees applicable on an auditor ?

and

b)A listed company has CA. Arun Kumar as its auditor. Now the co. decides to appoint one more auditor CA. K.L.Iyer as the joint auditor. HERE IS THE SECOND AUDITOR K.L. Iyer required to communicate to CA. Arun Kumar ?
if he doesnt will he be charged for prof misconduct?

What all are required to do while conducting TRANSFER PRICING AUDIT?

Please clarify, how is the Turnover calcualted in Share Trading - F&O and Options. Also clarify open position held at the financial year end, is disclosed in the B/s.

in one of our clint sell the

Can any adjustment be made in the ledger Accounts against CST paid on purchase & recived on Purchase.

what is the use of 15G FORM in income tax?

According to Section 226(3)(e) a person who holds any security of the company cannot be appointed as the auditor where security has been defined as an instrument carrying voting rights. Now my question is

Whether a person holding preference share/s in a company can be appointed as the statutory auditor of the Company?

In my view a person holding preference share/s shall not be appointed as the statutory auditor since preference shares also carries voting rights in the matters affecting them. Moreover, if preference dividend is in arrears for a continuous period of two years in respect of cumulative preference shares, the holder will get a right to vote in the meetings in respect of all matters.

sir i need check list of hotel industries