{"id":5432,"date":"2026-05-16T12:37:15","date_gmt":"2026-05-16T12:37:15","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5432"},"modified":"2026-05-19T12:39:06","modified_gmt":"2026-05-19T12:39:06","slug":"improvement-of-the-methodology-for-auditing-wage-payments-in-the-republic-of-uzbekistan","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5432","title":{"rendered":"IMPROVEMENT OF THE METHODOLOGY FOR AUDITING WAGE PAYMENTS IN THE REPUBLIC OF UZBEKISTAN"},"content":{"rendered":"\n

Abdieva Nargiza Shukhratovna,<\/em><\/strong><\/p>\n\n\n\n

Professor of the Audit Department at TSUE
Email: <\/em>n.abdieva@tsue.uz<\/em><\/a>
ORCID: 0000-0001-9301-6156<\/em><\/p>\n\n\n\n

Begasilova Dilnora Talgat kizi,<\/em><\/strong><\/p>\n\n\n\n

Master’s Student of Group A-15 at TSUE
Email:\u00a0<\/em>dilnorabegasilova94@gmail.com<\/em><\/a><\/p>\n\n\n\n

Abstract:<\/em><\/strong> The article presents an improved methodology for auditing payroll settlements with personnel, adapted to the current requirements of the Tax Code of the Republic of Uzbekistan and international standards on Auditing (ISA 315, ISA 500, ISA 520). Systemic inconsistencies between the data of primary accounting of working hours and electronic fiscal reporting on personal income tax and social tax have been studied. A step-by-step algorithm for end-to-end analytical testing of the payroll using mathematical models of tax base verification has been developed. The specific risks of accounting distortion arising from the provision of hidden forms of material benefits and the misuse of tax deductions have been identified. The proposed toolkit improves the accuracy of error localization at the audit planning stage and reduces the time spent by audit companies.<\/em><\/p>\n\n\n\n

Keywords:<\/em><\/strong> payroll audit, Tax Code of the Republic of Uzbekistan, ISA 315, ISA 500, ISA 520, social tax, personal income tax, INPS, analytical procedures, risks of distortion, ENST.<\/em><\/p>\n\n\n\n