Audit ingozi futhi nomqondo okubalulekile

Audit ingozi kunobungozi bokuthi inhlangano onguchwepheshe ukuhlinzekwa kwezinsizakalo audit, okuyinto ikhono eliphansi kwamabhuku noma nokungasebenzi ngendlela yayo. Ngakho, inkampani ehlola amabhuku uyakucabangela degree of ibhizinisi ingozi lapho ukusebenza namaklayenti. Isibonelo sakhe ematfuba hhayi uzingela nephutha ezitatimendeni zezimali lebhizinisi kwezomnotho.

Ngaphezu kwalokho, ingozi audit kungabonwa ngaphesheya: lungaba uzingela bekhubazekile noma ukuphazamiseka kokulinganisela kwamabhuku, okuyinto bengayi empeleni zikhona. Kodwa noma kunjalo, ingozi kuhilela ubuze besimo ukwahlulela mabhuku maqondana iklayenti othize.

Audit ingozi zingahlukaniswa zibe izinhlobo ezintathu eziyinhloko:

1. Intraeconomic.
2. Control.
3. Ngokwenqubo.

Uhlobo lokuqala ingozi libizwa okumsulwa. He phendla amathuba isimo esingathandeki, okungukuthi, amaphutha noma amaphutha ethize balance sheet lento phambi ukuthola ngqo yangaphakathi emizimbeni control. Kule ndaba, uchwepheshe ophethe isivivinyo, kufanele sinake izinto ezifana isipiliyoni kanye neziqu we izisebenzi umnyango ezimali, ukwethembeka kanye nokuzwakala ngokucacile ukunikwa kwabasebenzi nokuphathwa, ubudlelwane phakathi izikhulu esiphakeme futhi ilawulwe degree of ingcindezi yokugcina. Futhi, kufanele acabangele umkhakha ikakhulukazi lapho inkampani isebenza ikhasimende.

Ubungozi ukulawula audit - wukuba ukuthi ikhasimende wasebenzisa indlela kwemibiko yezimali nokubika akakwazi ngesikhathi esifanele ukuthola amaphutha bese ukulungise ngokushesha. Yingakho mabhuku kudingeka enomqondo ukuhlola ukwethulwa accounting system futhi elichaza degree of ukuthembeka. Ngokusekelwe idatha kusuka umsebenzi yokulinganisa, uchwepheshe uzokuqonda, ngalokho sphere kubalulekile ukulalelisisa.

Ngokwenqubo audit ingozi futhi ukuthola ingozi kuhilela kungenzeka mabhuku izindlela namasu ukuthi kukhona esimweni esithile, lokhu okwaba kuphumelele futhi abakwazi ukubona noma yimaphi amaphutha. Lokhu kungase okwengeziwe kungaholela hhayi kuphela ukuze acekele phansi idumela inhlangano kwamabhuku, kodwa futhi ukulahlekelwa imali eningi webhizinisi kwezomnotho. Umuntu ngamunye kumelwe soberly ukuhlola ezingeni kahle umsebenzi wabo futhi enza konke okusemandleni akhe yokunciphisa lesi sibalo. Ngokwesibonelo, kungaba ukwandisa inani amasampula audit noma inikezwe inqubo yokuqinisekisa sikhatsi lesinyenti kunaletinye okuhleliwe.

Ngokuhamba imisebenzi yayo yonke Uchwepheshe kokwenza yokuqinisekisa, kufanele bazazi umehluko eliyisisekelo kwemiqondo efana okubalulekile futhi ingozi kwamabhuku. I okubalulekile libhekisela ukuba khona izimo ezingase e ngandlela-thile kuphazamise yi ukuhlolwa, futhi ngenxa yalokho, isitifiketi esikhishwe yibhizinisi kwezomnotho. Ngaphambi ukusebenza ethile iklayenti Uchwepheshe ezingeni lokuhlela inquma lizinga okubalulekile, okungukuthi ovumelekile umkhawulo ukubaluleka ukuhlanekezela.

Audit ingozi kungahlolwa ngomunye izindlela ezimbili ehlongozwayo:

1. Quantitative.
2. Ukuhlolwa.

Indlela yokuqala inikeza ukusetshenziswa onobuhle ezithile ukubala inani ingozi Coefficient noma okulingana.

Ukuhlolwa nqubo ibizwa ngokuthi enembile, it is esisekelwe kokuhlangenwe nakho kwawo siqu mabhuku, ubani okuthi ngemva kokuba wafunda umbiko iphelele noma ehlukile balance sheet izinto kuphetha lobulukhuni nobungozi. Umbandela kuhlolwa division of i riskiness singenakwenzeka, kungenzeka futhi okusezingeni eliphezulu yephrojekthi. Le ndlela ngenkuthalo esetshenziswa amafemu audit ezweni lethu.

Kubalulekile phawula ukuthi akekho noyedwa izindlela owethulwe ngenhla ukunciphisa izinga lobungozi ungethele ke zero. I isabelo amathuba isimo esingathandeki, nokwenza amaphutha sihlala sikhona. Futhi umsebenzi mabhuku ubhekwa nokwehla esiphezulu ezingeni elilinganiselwe ingozi.