Conclusion

After carrying out all the necessary audit procedures, the auditor evaluates the completeness and quality of implementation of all points of the general plan and audit program. At the end audit It can be stated that the activities provided for by the general plan and audit program were completed in full. The audit was carried out using a continuous method using the following documents: General ledger, accrual pay slips wages, salary records, contracts for services rendered, accounting registers (tax card, journal order for accounts 50, 51, 68, 69, 70, 71, 76, etc.), “Balance” (form No. 1 ) and etc.

It is necessary to describe the results of the audit, identify all possible shortcomings and violations in settlements with employees for wages. After inspecting the organization, drawing up an audit report on the object of inspection, an auditor’s report to the general director of the enterprise, the auditor is obliged to write an audit report, which shows that the audit took place in accordance with the Regulations on Accounting and Reporting in the Russian Federation. The audit was planned and conducted in such a way as to obtain reasonable assurance that the financial statements regarding remuneration do not contain material misstatements. The audit included examining, on a sample basis, the supporting figures and explanations contained in financial statements on wages. We believe that the audit provided sufficient grounds to express an opinion on the reliability of the financial statements regarding remuneration.

Example of an audit

Auditor

Name: limited liability company "Salyus".

Location: 641000, Kurgan, Kuibysheva st., 12

License: E 006516, 09/07/2006, issued by the Ministry of Finance of the Russian Federation, validity period 09/07/2011.

Audited entity

Name: Municipal Unitary Enterprise "Teplotrans"

Location: 641500, Kurgan region, Lebyazhye village, Sportivnaya str., 26

We conducted an audit of wages at the enterprise MUP "Teplotrans"

Payment documentation consists of:

30 employment contracts;

bonus regulations;

staffing schedule;

orders for hiring employees;

time sheet;

personal accounts of employees;

payroll statements;

payrolls;

cash book;

orders from the manager;

transaction logs;

employee statements, family composition certificates; copies of children’s birth certificates, certificates from the place of study;

journal order for account 70;

statement of account 70.

balance as of 01/01/2009.

Our responsibility is to express an opinion on the correctness of the execution and reliability of payroll in accordance with the accounting procedure and legislation Russian Federation based on the audit performed.

We conducted an audit in accordance with:

Federal Law “On Auditing Activities”;

federal rules (standards) of auditing activities;

internal rules (standards) of auditing activities (specify the accredited professional association);

rules (standards) of the auditor's audit activities;

regulatory acts of the body that regulates the activities of the audited entity.

The audit was planned and performed to obtain reasonable assurance that the information is free from material misstatement.

For verification, we have compiled the most significant questions for organizing verification of the correctness of registration and calculation of wages.

	Audit evidence
The requirements of labor legislation regarding the content and structure of collective, employment contract with employees?	Employment contracts, collective agreement.
Are unified forms used for personnel records, working hours, and settlements with employees?	Orders on hiring an employee, on granting leave, on termination of an employment contract. Employee's registration card, staffing table, time sheet, personal account, settlement and pay slips, pay slips, note-calculation on granting leave to the employee, upon termination of the employment contract with the employee.
Does the accrued salary correspond to the staffing table?	Staffing, payroll, personal accounts.
Correspondence of working hours according to the working time sheet with personal accounts?	Time sheets, payroll records, personal accounts.
Are there supporting documents for bonuses and financial assistance?	Employment contract, order (instruction) of the manager on the issuance of bonuses and financial assistance.
Do labor laws apply to payments on holidays, weekends, and night work?	Employment contract, personal account, pay slips.
Are tax deductions for personal income tax applied justifiably?	Statements from employees, certificates of family composition, copies of birth certificates of the employee’s children, the employee’s right to a property deduction, personal accounts.
Are contributions at the employee’s initiative justifiably withheld from wages?	Employee statements, personal accounts, payroll statements.
Are liens for property damage justified?	Agreement on full financial liability, inventory acts, orders (instructions) of the manager, personal accounts.
Are payments made to personnel for wages timely?	Employment contract, payslips, payslips, cash receipts.
Are wage transactions reflected correctly in the accounting accounts?	Settlement and payment statements, journals for account No. 70, journals - orders, analysis of accounts, turnover - balance sheets
Are the analytical and synthetic accounting records for account 70 “Settlements with personnel for wages”, as well as the entries in the General Ledger, comparable?	Payment and payment statements, transaction journal, journals and statements for account 70, account analyses, balance sheets, General Ledger, balance sheet f.1.

At MUP Teplotrans, labor relations between employees are regulated by employment contracts. In accordance with employment contracts, time-based wages are accepted. The deadline for payment of wages is set on the 3rd and 18th of each month; if the established days coincide with weekends or non-working days, it is paid the day before. Payment for night work is set at 140% of the employee’s rate, in holidays payment is made at double the rate, compensation for harmful working conditions for stokers is 0.5 liters of milk per shift, these standards are established in the employment contract, which does not contradict current legislation.

In the process of checking employment contracts, the absence of the points provided for in Article 57 of the Labor Code was established:

Violation of Article 57 of the Labor Code is grounds for recognizing an employment contract as not concluded or for its termination. The employment contract must be supplemented with missing information or conditions. In this case, the missing information is entered directly into the text of the contract, and the conditions are determined by the annex to the Employment Contract.

The hiring and dismissal of employees are formalized by free-form orders from the manager. Wages are calculated in accordance with the staffing schedule, time sheets and orders of the manager on bonuses for employees, provision of regular leave, according to the payroll - all documents of free form. Thus, the order in the enterprise is disturbed documentation personnel accounting and working time recording, settlements with personnel for wages. For documenting primary accounting documentation for labor accounting and its payment, unified forms have been approved (Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

According to the staffing table, the number of units is 30. Including general business personnel 5 units. Main production workers 25 units. Salaries are accrued according to the staffing table; during the audit, no discrepancies were found between the rates provided for in the staffing table and the accrued amounts on personal accounts, payroll statements.

Working time is kept in a time sheet for general business personnel and employees of primary production - separate time sheets. The timesheets of primary production workers include night hours and work on weekends and holidays. There were no discrepancies in wage amounts in personal accounts and payroll records, arithmetic control of accrued amounts showed no errors in the calculation of wages, night work hours, holidays and weekends are paid in accordance with established standards under the employment contract. During the verification process, it was not established that the hours of work were exceeded according to the working time sheet with personal accounts for each employee. Financial assistance is set at two salaries once a year only for general business personnel. It is paid based on the employee’s application and the manager’s order, which does not contradict the current legislation.

In the Teplotrans municipal unitary enterprise, only standard tax deductions are applied, based on the employee’s application, a copy of the birth certificate of the employee’s children, a certificate of family composition, and a certificate from the children’s place of education. Standard tax deductions are provided in the amount of 400 rubles per employee for each month until the employee’s cumulative income exceeds 20,000 rubles. For an employee with a child under 18 years of age, a tax deduction of 600 rubles is provided, until the employee’s cumulative income exceeds 40,000 rubles. For those with children aged 18-24, this norm also applies when providing a certificate from the place of study of an undergraduate, graduate student, or student. Tax deductions for personal income tax are applied reasonably, in accordance with the Tax Code of the Russian Federation. The amount of financial assistance in the amount of 4,000 rubles is excluded from the tax base for personal income tax, which corresponds to Part 28 of Article 217 of the Tax Code of the Russian Federation. The audit did not establish any deductions from employees' wages, either at the initiative of the employee or for material damage, or deductions based on writs of execution.

When checking the timeliness of settlements with personnel for wages, it was established: wages are paid twice a month on the 3rd and 20th and the 18th does not fall on a day off, while the deadline for issuing the advance was violated by two working days, employees were not accrued or paid monetary compensation in the amount of not less than one three-hundredth of the Bank of Russia refinancing rate in effect during the delay from amounts not paid on time for each day of delay, starting from the next day after the established payment deadline and up to and including the day of actual settlement, which is a violation of Article 236 of the Labor Code of the Russian Federation.

MUP "Teplotrans" applies a simplified taxation system and, in accordance with Article 346.11 part 2, is exempt from paying the unified social tax.

Organizations applying the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation. Therefore, the validity of applying rates on the taxable base of insurance premiums for each employee separately was checked. Persons born in 1966 and older, insurance premiums for compulsory pension insurance are allocated only to the insurance part of the labor pension in the amount of 14% of the tax base. For persons born in 1967 and younger, insurance contributions for compulsory pension insurance are sent to the insurance part of the labor pension in the amount of 8% of the taxable base and to the funded part of the labor pension in the amount of 6% of the taxable base. During the audit, no errors were found in the calculation of contributions for compulsory pension insurance. It has been established that the deadline for transferring contributions monthly is until the 3rd, which does not contradict the Tax Code of the Russian Federation.

During the audit, it was established that information from personal accounts for each employee is entered into the payroll sheet. For the total amounts on the payroll sheet, the accountant makes the following entries:

MUP "Teplotrans"

Transaction log

Date of operation		Corresponding	Amount (rub.)

	Account statement received revenue from the provision of services
	Wages for general business personnel have been accrued.
	Wages have been accrued to employees of the main production.
	Contributions to compulsory pension insurance have been accrued to pay the insurance part of labor pensions to general business personnel.
	Contributions to compulsory pension insurance have been accrued for the payment of the funded part of labor pensions to general business personnel.
	Contributions to compulsory pension insurance have been accrued to pay the insurance part of the labor pension to employees of primary production.
	Contributions to compulsory pension insurance have been accrued for the payment of the funded part of the labor pension to employees of primary production.
	Personal income tax withheld from the salaries of general business personnel
	Personal income tax is withheld from the wages of key workers.
	Contributions for compulsory pension insurance aimed at paying the insurance part of the labor pension are listed.
	Contributions for compulsory pension insurance aimed at paying the funded part of the labor pension are listed.
	Personal income tax paid.
	Salary received by check AM 053613.
	Wages were issued according to payroll to general business personnel.
	Wages were issued according to the payroll to employees of the main production

MUP "Teplotrans"
name of company
		Account card
	during the period

	Operations		Current balance

Balance on:
Period transactions


Balance on:

The information is entered into the order journal and the statement of account No. 70, then this data is entered into the balance sheet and, based on this, entries are made in the general ledger; account balances from the general ledger are transferred to the balance sheet (Form 1). During the audit, no discrepancies were found in the amounts between the balances of the general ledger and line 622 of section 5 of the balance sheet.

Conclusion

Accounting for wages in the municipal unitary enterprise "Teplotrans" is reliable in relation to accrued wages, withheld taxes and all necessary charges are entered into the accounting registers.

MUP "Teplotrans" has the following violations:

1. The procedure for documenting personnel records and working hours, settlements with personnel for wages does not comply Federal law"About accounting".

2. Employment contracts do not comply with the requirements provided for in Article 57 of the Labor Code of the Russian Federation.

3. No compensation is paid for failure to pay wages on time as provided for in Article 236 of the Labor Code of the Russian Federation.

Eliminate identified violations:

1. At the enterprise, use forms of primary documentation for recording personnel and recording working hours, settlements with personnel for wages in accordance with Resolution of the State Statistics Committee of the Russian Federation dated January 05, 2004 N 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” .

2. Add clauses to the Employment contracts:

1. Working hours and rest hours.

2. Conditions determining, if necessary, the nature of the work.

3. Conditions for compulsory social insurance of the employee in accordance with the Labor Code and other Federal laws.

3. Do not violate the deadline for paying wages. In case of violation of the deadline for payment of wages, accrue and pay compensation in accordance with Article 236 of the Labor Code of the Russian Federation.

General Director of Salus LLC ______________ Plotnikova V.I. signature

Head of the audit _______________ Sapunova Yu.A. signature

Enterprises may conduct internal audits. And the inspectors should know the order of its organization. Let's consider what nuances are important.

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Small enterprises do not carry out internal audits. But big companies need such control.

If the functions of ownership and management are separate and the owners are not interested in the details of the operation, then it is necessary to monitor the work of managers. In this case, an internal audit is needed.

What do you need to know?

Let's consider the main points - the very concept of an audit, as well as the standards that should be relied upon when conducting it.

Required terms

What is his role?

There are areas of internal audit in which:

Increases efficiency and effectiveness of activities.
Ensure the reliability of all reports - financial, management, tax.
Ensure the safety of assets.
Comply with legal requirements and internal documentation.

The decision to conduct such an audit is made by the enterprise itself and the highest management body, taking into account economic feasibility.

This type of verification is needed not only by the owner, but also by managers, whose task is to manage activities in which the set goals are achieved.

The extent to which this task will be completed depends on the following factors:

Internal audit can improve the efficiency of decision making. It is important when conducting activities of holding companies, as well as enterprises with extensive branch networks.

After all, the parent company must have objective data on the work of the branch. Departments can become familiar with best operational practices.

The industry standard, as stated, stipulates the obligation to conduct internal audits for compliance with the requirements of the document.

During the audit, you need to pay attention to whether all the documents are available for the premises that are occupied. The availability of other documentation is checked.

Checking can be carried out:

pharmacy workers;
an independent person that an audit is being carried out;
an independent expert.

The frequency of the audit is determined by the pharmacy company. The result of the inspection is monitored and brought to the attention of employees who are responsible for the areas of work being inspected, as well as managers.

During subsequent inspections, they monitor whether the recommendations are being implemented. The pharmacy is developing a Regulation on internal inspection, which reflects:

responsible employee for conducting internal audit;
frequency;
list of events;
forms of audit reports;
audit log forms.

Required Documentation

Without certain documents, it is impossible to prepare a reliable report. The documents will allow you to analyze the actions of the inspector, which means it is possible to organize internal or external quality control of activities.

Based on the documents, a document is prepared, which reflects explanations that all operations are indicated in accordance with regulations. It must be demonstrated that the audit is properly planned.

There are several types of working documents:

Reconciliation documentation that reflects	opening account balance from previous periods; balances and turnover of accounts for a given year; correspondence of balances and turnover for all accounts of the General Ledger; corrections that are made during the inspection; correction that must be made based on the result of the inspection; the final account balance for the period under review, if it can be determined
Verification documents	Discrepancies in account balances are studied, as determined by various sources. This includes documentation that is prepared when checking the correctness and reliability of operations
Analysis of balances at the end of periods	Provide information on reconciliation, request, inventory result
Documents on the analysis of the financial position of the enterprise	Includes tables and calculations of analytical indicators

List necessary documents determined by the auditor. No restrictions are set.

Regarding QMS

External verification of the quality management system is carried out by independent specialists who are not employees of the company.

During the audit:

assess the state of the quality management system, check whether its operation is effective, and determine how to improve activities;
identify inaccuracies and errors;
identify the cause of problems;
corrective measures are analyzed.

Internal audit of the organization's QMS is carried out in accordance with.

The check allows you to determine:

whether customer requirements are met;
whether the requirements specified in technical documents are met;
whether state secrets are protected;
are the activities being carried out effective, etc.

If the audit covers a large organization, the QMS is carried out by quality service personnel.

An example of implementation at an enterprise

For example, an inspection was carried out at one of the food enterprises, as a result of which the following points were revealed:

Subdivision	Evidence	Events
Packing shop	A lack of reconciliation of computer systems by production date and batch was detected	It is necessary to verify raw materials by expiration date and batch
In the pasteurization and procurement workshop	It was discovered that the valve is triggered when milk is underpasteurized due to pressure drop	It is necessary to install an additional heater on the installation to reduce the incidence of valve activation
In the waffle shop	According to the operators, when adding the lecithin and oil emulsion to the dough, measuring cups are not used	Re-certification of workers is necessary. It is necessary to check knowledge of the documentation of the quality system and the dough preparation process
In the laboratory	The taste and aromatic base was monitored, but not every organoleptic indicator	It is recommended to supplement the scheme of technical and chemical quality control of raw materials with the requirements of basic indicators

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Audit report

On the reliability of accounting (financial) statements

JSC "Tsentroenergomontazh"

For 1999

Auditing company "AuditConsult" (license AD No. 000087 dated 02/09/2000, issued by the Ministry of Finance of the Republic of Belarus) in accordance with agreement No. 156/1 dated 04/27/99, represented by auditor I.I. Tretyakova. (license dated February 9, 2000 AD No. 000990), conducted an audit of financial economic activity JSC "Tsentroenergomontazh" for 1999 in order to confirm the reliability of the financial statements for the specified period. Responsibility for the accuracy and completeness of the documents submitted for the audit lies with the management of the enterprise. The company is responsible for its opinion on the financial statements based on the audit evidence. The audit was conducted in accordance with generally accepted auditing standards, the Laws of the Republic of Belarus “On Auditing Activity”, “On Accounting and Reporting” and other regulatory documents, included on a selective basis an assessment of the accounting principles used, the state of analytical and synthetic accounting, confirmation of numerical data and explanations contained in the financial statements. The results of the audit serve as the basis for the following conclusion. In our opinion, subject to the elimination of the comments reflected in the certificate drawn up based on the audit results, the submitted reporting on financial situation OJSC "Tsentroenergomontazh" as of 01/01/2000 complies with generally accepted principles of accounting and reporting and ensures a reliable reflection of assets and liabilities on the balance sheet.

Example of dialogue audit. An example of an organization audit. Calculation of depreciation charges for LLC Magnat