Audit izinhlobo kanye nezici zabo

Audit izinhlobo kanye nezici zabo zincike imigomo bazingelwa ukuqaliswa kokuhlolwa kwezomnotho ngalokulingene. Audit - yinqubo nokubika ukuqinisekiswa nokuhambisana nezidingo PBU neziqondiso zamanje izidingo umthetho ukuphathwa kwezimali kanye ukulungiselelwa kwezitatimende zezimali elihlanganisiwe lazo zonke kwamabhizinisi, kungakhathaliseki mafomu yenhlangano.

Kuye oyedwa onentshisekelo ukuthola zezimali Imininingwane audit ukubandakanyeka ngezigaba yale misebenzi kuzohluka futhi zihlukaniswe zinhlobo ehlukile. Lokhu kuhlolwa kwamabhuku - zokungenelela kungakonakali kanjalo esibophezelayo. Kuye kwenkululeko focus Ucwaningo luphinde ziyahlukahluka jikelele, exchange kuhlaziywe, yasebhange, umshwalense kanye nezinye izinhlobo.

Audit izinhlobo kanye nezici zabo zihlukile futhi ekhethiwe ezimali izinhlangano I- audit. Lokhu kungaba ukukhiqizwa kwe-akhawunti noma ingxenye yalo yezimali.

ukubalwa kwezimali zokuzithandela ajwayele kusicelo mathupha ka omunye wabasunguli namkha ngesiquntu webhizinisi kwezomnotho. Njengomthetho, isinyathelo (oluphelele) audit uqhutshwa ukuhlaziya isimo salo lonke ezimali ebhizinisini, kodwa kungaba nento ayegxila kuyo thematic. Audit wadalula zonke izingxenye inqubo ukukhiqizwa, kusukela lapho kukhululwa umkhiqizo, ukwakheka izindleko zalo nezindlela kokusebenza, kuhlanganise zasemizaneni abahlinzeki kanye abathengi. ukubalwa kwezimali zokuzithandela zihlose ukuthola weqiniso, izibalo ezinembile, ukubona ubuthakathaka etigabeni letehlukene imisebenzi zokukhiqiza, kanye ukukala ukubaluleka futhi befuna kudedelwe mikhiqizo (amasevisi).

audit okugunyaziwe, kunokusebenza kwamabhuku yokuzithandela, olwenziwa ngesicelo zikahulumeni. Audit izinhlobo kanye nezici zabo phezu ezisetshenzisiwe ngalezi zinjongo, ezifanayo. Lezi zinhlobo ezilandelayo izindlela zokubala - okuqhubekayo, ukubukeka sokukhohlwa ezibukwayo. indlela Okuqhubekayo isetshenziswa babale imali, ukuthengiselana yasebhange futhi zasemizaneni kumakhasimende noma abahlinzeki. Isampula indlela esetshenziswe yokusungula audit, inkokhelo inkokhelo. I ezibukwayo wokuhlola indlela isetshenziswa iqoqo ngabanye ezimali izinto.

Kungakhathaliseki ukuthi iyini injongo yombiko yokucwaningwa kwamabhuku zonke izinhlobo audit nezici zabo kwezincwadi kuncike ezintweni zokwandisa nokuthuthukisa ikhwalithi owethulwe yokuqinisekisa kwemibhalo yokuqala, degree of ukuthembeka ulwazi kanye Ukwenza yayo. Ngakho-ke, zonke izinhlobo audit zihlanganisa kusungulwa kweluhlelo ukuqaliswa ukulawula kwamabhuku. Umqondo plan for uhlobo oluthile audit liyadingeka ukufaka izinto ezilandelayo. Lena injongo kwamabhuku, ezimali ezindaweni ukuba ziqashwe, izindlela iqinisekiswa, uhlu esiyinhloko imibhalo yangaphakathi olunikezwa mabhuku ukuze uhlole ulwazi umsebenzi ibhizinisi, ngoba pre-audit ubungozi ukunquma isikhathi luhlaka kwamabhuku, ukuze afakazele ukuba semthethweni ekhishwe umbono kwamabhuku.

Okwamanje, zonke izinhlobo zebhizinisi run umsebenzi audit kwanoma yisiphi isihloko wonkana, futhi eceleni emazingeni ahlukahlukeneko wendlela inqubo ukukhiqizwa kubaluleke kakhulu. Njengoba isiphelo kuphela esikahle nesinobulungiswa lochwepheshe abazimele, abacubunguli mabhuku kwenza kube nokwenzeka ukuba yahlulele izingozi ezingase zibe khona ku imisebenzi esizayo ibhizinisi, ivumela ukuba yenza isinqumo esicatshangelwe ngokucophelela on ukuthuthukisa amaphrojekthi amasha ibhizinisi, kanye ukulungisa izinqumo eziyiphutha ukuphathwa futhi ususe amazinga ukuphathwa kwebhizinisi ukungasebenzi kahle.