METHODOLOGY FOR VERIFYING DISCLOSURE OF MATERIAL INFORMATION ON EMPLOYEE BENEFITS IN ACCOUNTING (FINANCIAL) STATEMENTS
Personnel fees are rather poorly disclosed in the financial statements of economic entities, despite the importance of this information for users. All the more important is the reliable formation of data on accounts payable to personnel, labor costs and related accounting estimated. The article attempts to develop a methodology for identifying the objects of audit of personnel fees based on the prerequisites for preparing separate forms of financial statements. The task of determining the materiality of information distortion depending on its type (balance, group of operations, disclosure), significance and inherent compliance risks is set and solved.