Amazinga Audit - ngesisekelo beqhuba imisebenzi audit

Noma yimuphi umsebenzi owenziwa ngefanelo uma kuyahlangabezana nezindinganiso ezithile, saveza isikhathi eside ngaphansi kwethonya isipiliyoni esiwusizo. Ukucwaningwa iyathinteka - eqinisweni, kunzima ukucabanga mkhakha womsebenzi lapho Standardization kungaba ngaphezulu funa. Kulesi sihloko sizoxoxa ngalokho amazinga kuhlaziywe, yiziphi izinhlobo zingabantu futhi kanjani ukusebenzisa.

Izimali ngokomlando futhi ngokunengqondo esiyinhloko kuqhathaniswa audit, okuyinto ngempela okunengqondo, ngoba audit - isheke of izinga ezimali ukuze sithole amaphutha ngephutha noma ngenhloso. Khona-ke kunengqondo ukucabanga ukuthi ekuqaleni kwamabhuku uyangenelela ezinye izici isici akhawunti. Enye yezindlela ezibaluleke kakhulu lezi zici ukusetshenziswa kwamazinga ezimali - imibhalo ethize, aqukethe imithetho nezincomo ukugcinwa. Lezi zindinganiso Kwamiswa ngemva kwempi yezwe yesibili, esikhathini yentuthuko okusheshayo nezinhlangano zamazwe ngamazwe. Ukuthuthukiswa kanye nokusabalalisa le mibhalo asebenzelana ngayo International Federation of Accountants. Kusukela iphuzu eliwusizo umbono, isidingo ukudala amazinga kwakubangelwa lomkhuba kwembulunga yonke - ukuwohloka komnotho wamazwe ezahlukene ezingaphezu uvalwe uxhumano nomsebenzisi ndawonye, ukwakha indlela eyodwa yawo yonke kwezomnotho. Ngakho-ke, izilinganiso ezimali emazweni ahlukahlukene lula kakhulu umsebenzi ezimali abahlaziyi zezimali kokubili amafemu ngabanye futhi impela izidumbu zabo okugada, futhi ngaphezu kwakho konke - esithuthuka ngokushesha ezixhaphaza abantu emhlabeni. Nge kuqale umsebenzi audit sekuyinto kwadingeka kuvulwe imibhalo efana amazinga nokuhlola. Ngenxa ukwamukelwa kwabo bekulokhu kusungula indlela lehlanganisako esihlanganisiwe ngocwaningo, okuyinto futhi wenze ukuphila kube lula kokubili by umhloli, kanye namakhasimende abo.

Kubalulekile futhi ukuba banake amazinga kuhlaziywe kanjani ngononina. Njengomthetho, ethandwa kakhulu iyona ngezigaba esikalini tesifundvo ukuthi wenza lokhu noma lokhuya ejwayelekile:

1) amazinga kuhlaziywe international - yamukelwe International Federation of Accountants futhi elawula isisekelo jikelele kwamabhuku kuwo wonke amazwe angamalungu IFAC.

2) amazinga kazwelonke yokucwaningwa kwamabhuku - ezithathwe lamazwe ngamanye, futhi ilawule amafomu nezindlela kwamabhuku ngokuhambisana izici kazwelonke kanye accounting. Uma izwe eyilungu IFAC, izindinganiso zalo kazwelonke akukwazi kuphambene ngamazwe, futhi ezimweni eziningi ikhophi egcwele amazinga emhlabeni wonke.

3) Ngo-indlu amazinga kuhlaziywe - asebenza ngaphakathi enkampanini efanayo, sokunquma inqubomgomo ezinkampani "ungubani yenkampani" ekuziphatheni ukuhlolwa. Uma inkampani esebenza ezweni elilodwa kuphela, izindinganiso zalo kwangaphakathi akungqubuzani kazwelonke, futhi uma inkampani ehlola amabhuku kuyinto YeSizwe corporation (njengoba abameleli "Big Four» - Ernst & Young, Deloitte, KPMG futhi esiyinyanga), ukuthi imithetho yalo yangaphakathi kufanele azivumelanise nezindinganiso zamazwe ngamazwe .

amazinga nokuhlola kukhona uhlobo ukufundiswa kwamabhuku - bona izinqubo zaveza ngokucacile eyenziwa ngesikhathi izinhlobo ezahlukene ukuhlolwa banikezwe kudingekile isampula osayizi kanye namagugu kuvunyelwe amaphutha ayisisekelo. Ukuhambisana nezindinganiso kuqinisekisa izinga ukukhishwa umsebenzi ukuqinisekisa isimo akhawunti ngesikhathi ibhizinisi, futhi ngenxa yalokho - ivumela ukuqinisekisa ukuthi amakhasimende musa ukwethula itleyimu mabhuku ngenxa umonakalo odalwe ngenxa yokholo ezimbi kwamabhuku.