Kuyini audit?

Njalo usomabhizinisi kufanele kahle ukuthi i-audit ezifana nalokho kungcono ngoba. umsebenzi Audit kuyinto eziyinkimbinkimbi izinyathelo ezihlose afeze ukuqinisekiswa olunzulu ukusungulwa nokugcinwa we kwemibiko yezimali nokubika zezimali kanye intela tesifundvo kwezomnotho. Ukuze inkampani, zinyanga audit ezinjalo, iziphathimandla zentela abaqotho.

Umbuzo lokho kwamabhuku, ngifuna uqaphele ukuthi lokhu kuyinto yokuqinisekisa ezimele futhi elithembekile elingasiza ngcono isithombe yenkampani futhi uyigcine ezingeni elifanayo. Ukuze afeze lo msebenzi can usomabhizinisi ngamunye noma inhlangano audit ekhethekile, okuyinto wathola ilayisense. Lo chwepheshe kumelwe ahlangabezane nezimfuneko ezithile futhi ngithole imfundo kwezomnotho. Audit ejenti kwezomnotho ascertains hhayi kuphela ukunemba lezi izitatimende zezimali, kodwa futhi kuthola amaphutha noma ukuphazamiseka kokulinganisela ezimali. Ngaphezu kwalokhu, umcwaningi mabhuku ukuthuthukisa izinyathelo eziphathekayo ngcono accounting ngesikhathi inkampani.

Ngokuvamile, inkampani olwenziwa kwamabhuku zezimali, okubandakanya ekutadisheni nezitatimende zemali nokwethenjelwa ukunemba. Lolu hlobo yokuqinisekisa kungaba yangaphakathi noma yangaphandle. Esokuqala olunikezwa kakhulu inhlangano kwezomnotho, ngoba wadala umnyango ekhethekile anikezelwe audit kuphela. uhlobo Lwangaphandle isheke eyenziwa yizinhlangano ekhethekile Uthole ilayisensi ukunikeza uhlu ezithile amasevisi. Imisebenzi ka-mabhuku yangasese kanye nezinkampani lonke kulawulwa iziphathimandla zikahulumeni futhi kusekelwe izingcezu ngabanye komthetho neziqondiso.

Inhloso iyiphi audit iwukuba umbono uchwepheshe mayelana izinga siyiqiniso uMnyango zokubala ngohlelo olulawulayo lwakwa. Ngakho-ke, ekupheleni bayiphethe ukufunda zonke ubuqili kwesikhathi, mabhuku kufanele ukhiphe umbiko. Kulokhu, umphumela ungase wehluke ezakhayo ngokuphelele uma misstatements impahla noma amaphutha etholakale umsebenzi ibhizinisi, okuyinto inhlangano kamuva kwezomnotho ayizange ukulungiswa. INhloko ibhizinisi ingase ingavumelani imiphumela, futhi zidinga kabusha luhlolo, kodwa noma kunjalo ukuba ikhokhe amasevisi mabhuku ngokugcwele.

Wonke umuntu kumele uqonde ukuthi i-audit zinto, futhi lokho kuyinto empeleni yayo, njengoba kungaba kwenziwe futhi ngenkani. amasheke okuphoqelekile ezinye izinhlangano kwezomnotho ngesisekelo nenqubo ye-nomthetho wamanje. Lolu hlobo lokuhlolwa kukhonjelwe inkokhelo, noma kuhlaziywe ngokuqinile unelungelo ukumangalela, kanye nenani osungulwe sivumelwano zamazwe amabili phakathi kwezinhlangano, amandla isuke ku-akhawunti ye-ibhizinisi enkonzweni ebhange lakhe.

Eminyakeni yamuva kwaba athandwa kakhulu izinga kwamabhuku. Usikisela Ukutadisha zonke izici ibhizinisi, indlela yalo eyinhloko amasu kanye pertinence ukusebenza kwalolu hlelo. Ngenxa yale njongo, uhlola imiphumela yomsebenzi yenkampani okwesikhathi esithile isikhathi kubhekwa yokuncintisana, imikhiqizo yayo ifuneka kangakanani emakethe. Ngaphezu kwalokho, isazi kuphetha kungenzeka yokusebenzisa le ekahle abakhethiwe esikhathini esizayo, futhi kulinganiselwa umphumela kungenzeka ukuthi inkampani uzothola ekupheleni kwesikhathi sokubika.

Ibhizinisi elisemthethweni Kufanele kwaziwe kodwa ukuthi izimali ezinjalo, futhi imiphi imigomo it landela. Njengoba lena nje buyindlela uNkulunkulu abonisa ngayo umbono Uchwepheshe kuhlaziywe ngokuqinile zokubika zezimali ukunemba kanye ukuthembeka zokulawula ngaphakathi, hhayi namazwi aveza iqiniso. Esikhathini mabhuku futhi nendawo ukuba izinhlobo ezihlukahlukene zempilo, ehlanekezelwe noma amaphutha ukungavumelani isiphelo sako ungaboniswa isitatimende kwesimangalo.