Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC "Krankomplekt"

The purpose of the study was to develop proposals for improving the accounting and audit of payroll at LCC "Krankomplekt". To improve the payroll, it is proposed to open new subaccounts to sub-account 661 "Payroll", which will allow to analyze quickly and plan, as well as qualitatively control costs for making managerial decisions. To improve the audit of the payroll of the enterprise, a methodology has been proposed, which includes: a questionnaire, a general audit plan, an audit program, and the auditor's working documents. The proposed verification methodology will allow the auditor to cover all aspects of accounting for payroll at the enterprise, investigate the correctness, timeliness, legality of reflection in the accounting of payroll, identify violations in time, conduct a high-quality audit and improve the efficiency of the enterprise.