THE ISSUE OF REMUNERATION CALCULATIONS AUDIT
The article deals with topical issues of methods of remuneration calculations auditing. This type of audit is an integral part of the audit of the financial statements of any organization, regardless of the scale of its activities and legal form. The market of audit services is gradually moving from the classical concept of audit as an audit of financial statements to the concept of a broad view of the audit, where the object of the audit is the activity of the organization itself. Thus, customers of a mandatory or initiative audit are increasingly willing to receive audit-related services, such as audit of human resources, audit of the efficiency of the remuneration system, audit of the effectiveness of business processes for personnel management. The authors pay special attention to the formation of the model of remuneration audit, and offer their three-level modification of this model.