| Check stage |
Stage meaning |
| 1 stage. Verification of primary documentation |
At this stage, the accounting documentation on working time, payment and settlement documents, wages not received on time, i.e. deposited are checked. |
| 2 stage. Verify that pay amounts are calculated correctly |
Arithmetic check of accounting documents of payments with personnel on remuneration is carried out. |
| 3 stage. Check of validity of payment calculations |
It is checked whether the payment of remuneration to employees of the enterprise was justified. The validity of calculation of total income of employees, provision of tax deductions, application of tax rates on income of individuals, calculation of payments due to special working conditions (work during night hours, overtime, holidays and weekends) is checked. |
| 4 stage. Verification of validity and correctness of calculations of personal income tax |
The validity of calculation of total income of employees, provision of tax deductions, application of rates of this tax, correctness of provision of tax deductions is checked. |
| 5 stage. Check of correctness and validity of calculations on warrants of execution |
Check of correctness and validity of deductions by warrants of execution is performed. |
| 6 stage. Check of compliance of accounts key figures with accounting reporting data |
The key figures of accounts are checked for compliance with the information reflected in the accounting statements. |
