INFORMATION AND REFERENCE SUPPORT FOR AUDIT OF PAYROLL CALCULATIONS

Abstract

The article is devoted to the search for ways to improve the information and reference provision of the audit of payroll calculations. The authors of the article reveal the essence and tasks of the audit of payroll calculations. The attention is focused on the fact that this type of audit is rather labor-intensive and requires the development of tools that will reduce the cost of work of the auditor during the audit. As part of the search for ways to optimize the audit process for payment calculations, the classification of information sources for the audit of payroll calculations has been improved. It is proposed to distinguish among the sources of information four groups of documents: organizational, regulatory, economic-contractual, accounting financial and reference information. The most common types of errors and violations that may occur in accounting and remuneration and negatively affect the reliability of the indicators in the financial statements are considered. Typical violations are grouped based on the type of liability that is detected in this type of audit namely: material, administrative, financial and criminal. In addition to grouping typical violations on the basis of the type of responsibility, a specific form of liability, which comes (applies) for each of the possible offenses in payment calculations, is described.Influence of possible violations on reliability of indicators of accounting of the enterprise is determined, which may be in the form of overestimation of expenses of the period, and as a consequence, understatement of profit, distortion of accounting reporting, overpayment or underpayment of taxes, etc. In general, our classification of information sources for audit of payroll calculations, as well as typical violations, allows us to improve the methodology for conducting an audit of this area of accounting, reallocate the time of auditors and, as a consequence, improve the quality of audit findings. The possibility and expediency of using the results of research in the practical activity of auditors during the audit of payroll calculations is substantiated.