METHODOLOGICAL ASPECTS OF ORGANIZING PAYROLL AUDIT ON THE BASIS OF INTERNATIONAL AUDIT STANDARDS (ISA)
DOI:
https://doi.org/10.5281/zenodo.20183555Keywords:
payroll audit, ISA standards, IESBA code of ethics, IPPF, internal audit, external audit, audit methodology, professional ethics.Abstract
This article examines the methodological aspects of organizing a payroll audit based on international auditing
standards (ISA). A 5-stage methodology for payroll auditing has been developed based on the requirements of ISA 200,
240, 300, 315, 330. The principles of professional ethics based on the IESBA Code of Ethics and IPPF International
Internal Auditing Standards have been analyzed. The differences between external and internal audits, the role of each in
payroll auditing, have been clarified. Specific proposals have been developed to improve payroll auditing in the Republic
of Uzbekistan.
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