Improvement ways of wages accounting and audit

The purpose of the article is to study problem areas of accounting and audit of remuneration and identify areas for their improvement. For a complete understanding of this process, the role of wages is substantiated and its definition is given. The existing shortcomings and problematic issues in the accounting of payroll calculations in the context of: the influence of the legislative framework, the labor intensity of the process, primary documents, automation of accounting and the need to control the implementation of transactions are revealed. The main ways to improve and simplify the process of keeping records of wages for each identified problem are considered.

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