Settlements with personnel are one of the important accounting areas of every organization. Conducting an audit of this area allows you to establish the correctness of accruals and payments to employees of the enterprise on all grounds and their reflection in accounting, establish the legality and completeness of deductions from wages and other payments in favor of the enterprise, the budget, the Pension Fund, other legal entities and individuals, check compliance by the organization with tax legislation. This publication is intended for auditors, business accountants and financial managers.