The book "Accounting and audit of settlements with the budget on a single social tax" by the authors Saenko K. C. and New Zealand A. N. is an important work that will be of interest not only to professional accountants and auditors, but also to students studying economic and financial disciplines The publication, published by Yaroslavl State University, immerses the reader in the subtleties of accounting and auditing associated with one of the key elements of the Russian tax system - a single social tax. On the pages of the book, the authors consider in detail the mechanisms for calculating and accounting for a single social tax, which plays an important role in the formation of budget revenues. They focus on topical issues related to changes in legislation, which makes the work especially valuable for practitioners seeking to stay up to date with the latest innovations. The book not only explains the basic principles of accounting, but also offers practical recommendations for conducting an audit of settlements with the budget, which can be useful both for beginners and for experienced professionals. The topics raised in the book cover a wide range of issues, from the basics of taxation to the complex aspects of accounting and auditing. The authors analyze not only theoretical aspects, but also practical examples, which allows the reader to better understand how to apply the knowledge gained in real life. This work will be an indispensable assistant for those who want to deepen their knowledge in the field of accounting, taxation and auditing. The book will be of interest to both students and practicing accountants, auditors and financial analysts. Students studying accounting, taxes and auditing will find it useful materials for preparing for exams and writing term papers. Practitioners will be able to use the book as a guide that will help them in their daily work and in solving complex problems. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes the material understandable even for those who are just beginning to get acquainted with the topic. They use examples from real practice, which helps the reader to better absorb information and apply it in their work. In addition, the book includes up-to-date data and statistics, which makes it particularly valuable in the face of ever-changing legislation. If you are looking for literature on accounting, taxation or auditing, then “Accounting and auditing of settlements with the budget for a single social tax” will be an excellent choice. It will not only increase your knowledge, but also help you become more confident in your professional activities. In it you will find answers to many questions that may arise in the process of working with taxes and budget. The book can also be useful for teachers who are looking for quality teaching materials for their students. It will be a great addition to the training courses and help students better understand the complex aspects of accounting and auditing. Thus, “Accounting and audit of settlements with the budget for a single social tax” is not just a book, but a real find for everyone who is interested in accounting and auditing. It offers in-depth analysis and practical advice to help you become a true professional in the field. Do not miss the opportunity to enrich your knowledge and skills with this unique publication!