The master thesis is conducted to study the audit and accounting settlements with staff. The main purpose of this master thesis is to study methods of accounting and audit settlements with staff to create a plan and audit program settlements with staff. In the process of developing master thesis was used literature that has contributed to the theoretical disclosure of the material. Attention has been paid to accounting Settlements and regulations. The master thesis is conducted to study regulations on work and wages, calculation and payment of insurance premiums Insurance Fund of the Republic of Moldova, which are now in force. The subject of studies is the Insurance Company "MOLDCARGO" LLC, based on data which he made settlements studied accounting and auditing staff.