Иқтисодий таҳлил ва аудит

Bibliography

American Institute of Certified Public Accountants Web site: http://www.aicpa.org retrieved February 2, 2006.
Internal Revenue Service Web Site: http://www.irs.gov retrieved February 2, 2006.
Messier, William F., Jr., Glover, Steven M., and Prawitt, Douglas F. (2006). Auditing & Assurance Services (4th ed.). Boston: McGraw-Hill/Irwin.
Mohammad J. Abdolmohammadi
Jay C. Thibodeau
Audit Procedures in the Transportation Industry
by David Ingram, studioD 

Physical equipment audits can extend the life of productive equipment in the transportation industry.

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Businesses in the transportation industry provide specialized distribution services to clients, including inbound and outbound logistics. Audit procedures systematically analyze certain elements or records of a business to ensure that quality, safety and legal standards are consistently upheld. In the transportation industry, companies often perform audits for payroll records, safety policies, equipment maintenance and legal compliance. Understanding the different audit procedures employed in this industry can help you to keep your own transportation business running efficiently, while staying on the right side of legal regulations.
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Payroll Audits

Transportation companies can employ a range of non-salaried employees, such as truck drivers who are paid a set rate per mile driven or employees paid on an hourly basis with overtime. Payroll audits can be especially beneficial for companies that pay hourly or on a piece-rate scale, to ensure that all employees have been paid fairly and accurately for the work they performed. Payroll audits in the transportation industry involve systematically analyzing mileage records and hourly time sheets against payment records, looking for discrepancies between earnings and actual payments. If a payroll audit finds major discrepancies, it can reveal potential errors or fraud in the accounting system.