THEORETICAL FOUNDATIONS OF ACCOUNTING AND AUDITING OF LABOR COSTS

This article examines the theoretical foundations of accounting and auditing of labor costs in modern economic systems. The study is based on established accounting standards, international auditing practices, and scientific literature. The paper analyzes the structure, classification, and recognition of labor costs, as well as methodological approaches to their auditing. Special attention is given to compliance with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). The research highlights the importance of accurate labor cost accounting for financial transparency, organizational efficiency, and regulatory compliance.