Author(s): Leyla AKGÜN, Polad AL?YEV
Salary has an important place in increasing the development of the country's economy and the welfare of the population. Regardless of the institutional and legal form, generally all businesses organisations face problems with workforce and payroll. In Russia, salary is one of the most complex areas of accounting and taxation. The reason for this complexity is changes constantly made in the accounting, tax and labour legislation of Russian Federation. Changes in legislation emphasize the importance of this area by bringing along various changes in personnel wage calculation methods. The increasing importance of the calculation of payroll for staff gives prominence to the need in audit in this area. The timely and accurate execution of the calculations concerned with salary payments, ensures the effective control of the use of resources related to salary funding and social payments by ensuring the performance of business activities without disruption and thereby strengthens the relations between the worker, organization and the state. In this study, firstly, the legal situation related with the importance, purposes of fees and personnel payments in the Russian Federation is examined. After this there had been given a place to the audit of staff payroll, the resources used in its audit and the tasks that should be carried out. Subsequently, there has been investigated the audit steps and the mistakes made by the companies while carrying out audit activity.