Subject The article considers analytical procedures at the stage of planning the audit sampling. Objectives The purpose of the research is to develop and introduce analytical procedures to the process of wage settlements, their classification according to the areas of detailed procedures and objectives of audit sampling formation. Methods The study rests on analysis and synthesis methods, grouping, stratification, analysis of time series, and the coefficient analysis. Results We offer grouped analytical procedures to plan the audit of wage settlements. The recommendations for generating conclusions based on the analysis of the findings will help form a reasonably sufficient and appropriate audit sampling, comprising the elements where errors and offenses are most likely to appear. We considered the application of analytical procedures on the specific audittee case and made conclusions as for selection of risk periods and unusual accounting records. Conclusions and Relevance Analytical procedures are an integral part of planning the audit sampling and risk assessment, which, in turn, require using them in practice to ensure the quality of substantive auditing tests, justification of opinion about risk areas and stratification of audited population. We propose to use the analytical procedures in audit firms as methodological support to formation and underpinning the audit sampling in the course of audit of wage settlements with personnel.
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