AUDIT OF WAGE DEDUCTIONS AND ALLOCATIONS
- Authors
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Zaripova Sayohat Zafarovna
Assistant, Samarkand Institute of Economics and Service
Author
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- Keywords:
- Payroll audit, withholdings, mandatory deductions, personal income tax, social tax, internal audit, international auditing standards, ISA 500, fraud.
- Abstract
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This article contains the theoretical foundations of the audit of wage deductions and allocutions, practical recommendations in accordance with current legislative requirements and international audit standards. The study examines the types of mandatory and voluntary wage deductions based on the analysis of the Tax Code of the Republic of Uzbekistan, the Labor Code of the new edition and other regulatory legal acts. It also covers the main methods used in the audit process, the stages of verification and the procedure for collecting evidence in accordance with the requirements of international standards (ISA 500, ISA 505). The article analyzes errors and fraud that may be detected during the audit process, and provides practical recommendations for improving the internal control system to prevent them.
- References
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1.Buxgalter.uz (2025) Mehnat kodeksidagi oʻzgarishlar haqida buхgalter nimalarni bilishi kerak. 17-fevral. Available at: https://buxgalter.uz/ (Accessed: 23 April 2026).
2.Gazeta.uz (2025) *2025-yilda soliqlarda qanday o‘zgarishlar bo‘ldi?* 10-yanvar. Available at: https://www.gazeta.uz/oz/2025/01/10/taxes-2025/ (Accessed: 23 April 2026).
3.International Standard on Auditing 500 (2009) Audit Evidence. International Auditing and Assurance Standards Board.
4.International Standard on Auditing 505 (2009) External Confirmations. International Auditing and Assurance Standards Board.
5.Kadrovik.uz (2022) Ish haqidan qanday ushlanmalar хodim bilan yozma ravishda kelishilishi kerak. 16-sentabr. Available at: https://kadrovik.uz/oz/publish/doc/text184183 (Accessed: 23 April 2026).
6.Kadrovik.uz (2024) Xodimning ish haqidan ushlab qolishni amalga oshirish tartibi. 20-fevral. Available at: https://kadrovik.uz/oz/publish/doc/text197007 (Accessed: 23 April 2026).
- Downloads
- Published
- 2026-04-25
- Issue
- Vol. 2 No. 4 (2026)
- Section
- Articles
- License
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This work is licensed under a Creative Commons Attribution 4.0 International License.
