Results of the audit of calculations with personnel on payment in the organizations of retail trade

This article is devoted to the issues of auditing payroll calculations with personnel in retail organizations. The goals and objectives of such an audit, as well as the most common errors and violations detected during the audit, are considered. The most common mistakes of accountants in the accounting of payroll calculations with employees were studied. The possible causes of these violations were identified, as well as the consequences of non-compliance with labor legislation for both the employer and the legal entity as a whole. For each identified violation, recommendations are provided for improving the accounting of payroll calculations and minimizing the number of errors.