Rustamova Shokhida Tulkunovna,
Independent researcher of Tashkent Institute of Finance
Tashkent, Uzbekistan
Abstract. This article describes in detail the methodology for auditing transactions related to wages in higher educational institutions (HEIs) of Uzbekistan and the regulatory framework for auditing information sources. The payment of wages to employees, the features of calculation and payment of work leave in the payment of labor, the features of overtime calculation operations, the features of the audit of additional bonus payments, and the improvement of the audit of labor wages have been developed.
Keywords: higher education institution, salary, record, audit, audit evidence, material support, bonus, reward money