Аuditul decontărilor cu personalul privind remunerarea muncii

Abstract

One of the most challenging areas of auditing financial statements in entities is the audit of staff settlements regarding labour force remuneration. The difficulties arise mainly because of the multitude of operations carried out systematically and because of the diversity and specificities of the computing and evidence operations regarding labour force remuneration. This article presents the peculiarities related to the audit of staff settlements regarding the labour force remuneration, the potential problems, the various additional requirements submitted to the auditors on the investigated field by the applicants of the financial statements audit services. There are also presented ways of encountered problems solving, ways of founded irregularities reporting, and the recommendations regarding the removal of the irregularities, as well as some additional requirements submitted by the applicant of audit services to the auditor. JEL CLASSIFICATION: M 42