Umqondo futhi umsebenzi audit, okushiwo ehloliwe ezimpahleni ezingasuki phansi

Umqondo audit nomsebenzi audit, kanye inkinga kwamabhuku, amazinga kuhlaziywe, inqubo wesi isimo, kanye nezinye izindaba eziphathelene imisebenzi amafemu audit, zichazwe umthetho Russian Federation "Ngo Auditing".

Ngokuhambisana nomthetho ngaphansi kwamabhuku ayiswe kusho izimali ezimele ubuso izitatimende zezimali zicwaningwe, ukuze umiswe degree of ukuthembeka, ngokunemba kumiswa izitatimende ezinjalo. Imisebenzi ukuze sihlinzeke izinhlelo kwamabhuku (imisebenzi audit, amasevisi audit) - kuba umsebenzi kuhlaziywe izinhlangano noma bamabhuku yangasese ukuqhuba kwamabhuku, ukuhlinzeka zonke izinhlobo namasevisi ahlobene. izinkonzo ezinjalo zihlanganisa uhlu amazinga kahulumeni nokuhlola.

Isidingo kuhlaziywe njalo kwezitatimende zezimali yizinkampani ezikhethekile ukuthi babe amalayisensi ezifanele, okwaholela ngezizathu ezifana

- kungenzeka akwanele ukuba ngomqondo ovulekile ukuhlola ukuthembeka ulwazi enikeziwe futhi ngokunemba izitatimende zezimali compilers yayo,

- a kwencika ngqo imiphumela sezinqumo abasebenzisi (zimali), izinga ulwazi olutholakala kubo,

- ukungatholakali ulwazi nobuchwepheshe yokuqinisekisa yayo efanele.

Kute siphumelelise tinhloso audit ku Uchwepheshe audit kumelwe ukubhekana ezimqoka audit:

- ukuqoqa ukwaziswa okunokwethenjelwa eyinhloko imisebenzi ezezimali nezomnotho ukuba inhlangano abuyekezwa netiphetfo ukwakha esekelwe ulwazi mayelana nesimo esingokwezimali kweqiniso inhlangano ibhizinisi;

- obusebenzayo imisebenzi kwamabhuku, kubandakanya imigomo yekuhlungwa (ukuhlinzeka izincomo ku izindlela kungenzeka nokulungiswa kwamaphutha)

- Strategic imisebenzi audit (ukuhlinzeka izeluleko isu elilungile sokuthuthukisa ibhizinisi kwezomnotho ngesisekelo idatha etholwe);

- ukulawula tekusebenta (zokuqapha njalo futhi esihleliwe ibhizinisi ukuze kuvinjelwe esikhathini esizayo lezi nezinye amaphutha).

Phakathi ukuphelela test iqoqo yokubika nge imibhalo ezezimali nezomnotho, obonakalisa olunzulu ukunyakaza of ngokuqondene nezimpahla kanye nezikweletu, khona kwalokho okungase ukuzwe indlela yokulinganisa kwempahla kusukela ibhizinisi esungulwe.

umbiko mabhuku ku nokwethenjelwa ukunemba ezimali (zezimali) izitatimende webhizinisi ezicwaningiwe kufanele ucabangele amaphuzu letibalulekile letilandzelako:

- ukwamukeleka jikelele ukubika zezimali,

- ubuqiniso bayo kanye ukuphelela,

- division kanye nokunemba,

- ngezigaba lesifanele lwezinto, ukuvezwa yabo futhi yokulinganisa.

Enye yezindawo ezibalulekile kakhulu ezomnotho iyiphi ibhizinisi hlala ezimpahleni ezingasuki phansi (FA). Zisetshenziswa imisebenzi esemqoka kwenhlangano (obandakanyekile ekukhiqizeni, supply kwezimpahla noma amasevisi, yaqashiswa, njll). Ngakho-ke, iyiphi inhlangano ibhizinisi kubaluleke kakhulu ukuba bakwazi ukuhlela izinqubomgomo zokubalwa kwempahla fixed kanye ngokuqinile ukuwugcina. I ehloliwe ezimpahleni ezingasuki phansi kuhilela ukuqinisekiswa kanye semthethweni ukwenza izenzo zebhizinisi nge ibhizinisi fixed assets esikhona, nokuqashelwa kwabo njengenhlangano esemthethweni efanele kokuqala kanye nokubhala.

Imisebenzi ehloliwe ezimpahleni ezingasuki phansi zimi isiqinisekiso isihloko ulwazi ukuphathwa etholakalayo ezitatimendeni zezimali maqondana ezimpahleni ezingasuki phansi. Basikisela isifundo kanye nokuhlaziywa ukwakheka kanye isakhiwo yesistimu yokusebenza, kanye nemibandela isitoreji yabo kanye nokusebenza, hlola ngokunemba uqopha ukuthengiselana ohlelweni ukunyakaza yokusebenza, ukuhlolwa ukwehla kanye ngokunemba ezimali izinjongo zalo, isiqinisekiso imiphumela eyenziwa revaluation kwempahla fixed ngonyaka yokubika, njll .