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Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

机译：提高对乌克兰雇员的会计和审计的方法论

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摘要

The issue of organization of payments to employees at the enterprise is the basis of social and labour relations of employees, employers and the state, affecting the effectiveness of labour management in general, they are one of the most critical and complex areas of work, occupying a central place in the accounting system. The authors analyzed the theoretical and methodological basis of payments to employees, compared to international and domestic standards for employee benefits. Authors also analyzed the dynamics of average and minimum wages over the past 10 years, and revealed the features of the organization of wages and the general scheme of accounting for wages. The authors demonstrated the essence of the concept of "payments to employees" and its components, analyzed in detail the features of the existing practice of accounting and audit of settlements with employees. A thorough theoretical and methodological analysis of the study allowed the authors to propose improvements in accounting for settlements with employees on practical examples, namely the detailed structure of account 66 "Payments to employees". The authors also proposed an improved audit methodology that will allow the auditor to cover all aspects of payroll accounting, investigate the correctness, timeliness, legality of reflection in payroll, cover all aspects of payroll accounting, identify violations promptly, conduct a quality audit.
机译：企业雇员支付问题是雇员，雇主和国家的社会和劳动关系的基础，影响劳动管理的有效性，它们是最关键和最复杂的工作领域之一，占据会计系统中的一个中心。作者与员工的员工福利的国际和国内标准分析了对员工的理论和方法论基础。作者还分析了过去10年的平均值和最低工资的动态，并揭示了工资组织的特点和工资核算的一般计划。作者展示了“向员工付款的概念”的本质及其组成部分，详细分析了现有的员工会计和审计的实践的特征。该研究的彻底的理论和方法论分析允许提交人提出改进在实际例子中与员工核算结局，即账户的详细结构66“向雇员付款”。作者还提出了一种改进的审计方法，允许审计员涵盖工资核算会计的所有方面，调查薪资核算的正确性，及时性，思考的合法性，涵盖薪资会计的所有方面，迅速确定违规行为，进行质量审计。

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