of any enterprise is impossible without the use of hired labor of many people who sell their labor power in order to make money.In turn, the company pays their salaries as payment for the purchased work.In order to check whether all payments made to the owners of labor and its customer, ie the employer company, audited payment of wages.
Checking financial transactions related to the payment of wage labor is carried out in several stages, which are common to all types of audit.Audit of accounts of wages carried out in accordance with international auditing standards - specific documents which regulate all stages of the audit - by drawing up a plan to issue a report.Through the use of these standards the audit will be standardized for all countries of the world, which is very important for multinational corporations.
Audit remuneration includes checking the following points:
number of employees of the enterprise according to the staffing of their salary rates and bonuses, the number of hospital, time off and absenteeism.Thus, the appearance of all obligations verified by the company to its employees, under which it must pay them certain sums as wages.
Once checked in liabilities of the enterprise to its employees, it is necessary to focus on the verification of their performance now.At this point, the audit cost of labor is focused on payroll, bank statements, cash transactions logs - in short, all those documents that can confirm the receipt of the staff svuoey wages.
audit settlement of wages must pay particular attention to two cases of non-standard wage - and leave the hospital.As in these cases, the calculation of payments is somewhat different than the standard payment of wages, must be fully or at least selectively to recalculate payments to employees who were on vacation or on sick leave, and compare the resulting figure to the one that was deemed accountant Company.In the event of discrepancies must be eliminated by the difference dovyplaty any deduction overpayment to an employee.
last point, which must relate to the audit of calculations on wages - a calculation of the company with the funds of social insurance of citizens, as well as with tax authorities.The fact that the company pays for its employees taxes such as the tax on financial income of natural persons, as well as various taxes paid to social funds: pension, accident insurance, disability insurance, and others.In order to verify the calculation of these payments, it is necessary to carry out spot checks on the calculation of certain categories of employees - this will give the opportunity to evaluate the overall accuracy of the calculation of charges.If you found any errors, it is necessary to carry out a full scan of the calculations for taxes and contributions.
Audit of calculations on payment involves the issuance at the end of test special report, which will indicate how things are going to wage in the enterprise, whether there are unfixed wage arrears, or vice versa, paid any wages for unfinished clock staff.Depending on the test results management of the company will take further decisions on bringing order to the financial affairs of the company.
