Аудит та аналіз розрахунків із соціального страхування

Abstract

The study highlighted the theoretical aspects of substantiating organizational and methodological approaches to accounting for social insurance payments in accordance with the current requirements of the modern legislative framework.

- the economic essence of social insurance as an object of audit and analysis was considered; - a general description of the enterprise and an analysis of the financial and economic condition of PrJSC "AK "Kyivvodokanal" were carried out; - the organization and methodology for auditing social insurance payments of PrJSC "Joint-stock company "Kyivvodokanal" were investigated; - the organization and methodology for analyzing social insurance payments of PrJSC "Joint-stock company "Kyivvodokanal" were considered; - directions for improving the methodology for auditing the single social contribution to increase the efficiency of the work of PrJSC "AK "Kyivvodokanal".