职工薪酬,包括全部货币性薪酬和非货币性福利。在一般企业中,职工薪酬费用在成本费用中所占比重较大,所以在审计中显得十分重要。随着经营管理水平的提高和技术手段的发展,职工薪酬业务中进行舞弊及掩饰的可能性已经减少,因为有效的职工薪酬内部控制,可以及时揭露错误和舞弊;使用计算机编制职工 Employee benefits, including full monetary compensation and non-monetary benefits. In general enterprises, the proportion of employee compensation costs in the cost of a larger proportion, it is very important in the audit. With the improvement of management level and the development of technical means, the possibility of fraud and disguise in employee compensation business has been reduced because effective internal control of employee compensation can expose mistakes and fraud in a timely manner. The use of computers to prepare staff