Audit izinqubomgomo ezimali. Imithetho lomhlangano

ezimali izinqubomgomo Audit - uhlobo oluthile womsebenzi, okuyinto sokubutha amaqiniso ehambisana nomsebenzi futhi isikhundla ibhizinisi, kanye nokuhlola yabo. Wafeza ezimele, umuntu afaneleke kulo mkhakha. Kususelwa emiselwe ngaphambili, lwenza iziphetho mayelana kahle kanjani usebenza eyodwa noma enye inhlangano. Okungukuthi kuhlaziywe inqubomgomo ezimali - it is a isheke enjalo, okuyinto eyenziwa ngokuzimela futhi uqede uchwepheshe Inkulumo imicabango yabantu isimo lapho uhlala izitatimende zezimali ibhizinisi.

Inhloso Its main Ukuzimisela Inhloso ukunemba ulwazi oluqoqiwe. Ngaphezu kwalokho kwamabhuku ezimali Inqubomgomo webhizinisi yakhelwe ukuqinisekisa ukuthi iklayenti igcinwe ngomthetho futhi umthetho kwezomnotho, bakhokhe intela.

Ukuthembeka ulwazi kubaluleke nokuhlola umsebenzi capital emakethe futhi ukusebenza kwawo ngempumelelo. futhi ikuvumela ukuthi unikeze i-ngemiphumela yezinqumo ezithathwe emnothweni.

izinqubomgomo zokubalwa Ukucwaningwa wenziwa ngezigaba ezimbili:

1. owokuqala Uhlaziya indlela yokulawula wenziwa ngaphakathi enhlanganweni. Ngenxa yale njongo ukusetshenziswa okuhle ngaphambilini athuthukile ukuhlolwa. Badinga ukwenza ngamafomu izimpendulo we umhlolwa futhi amanothi mabhuku ababenza inhlolovo. Esikalini ukulawula kwangaphakathi enhlanganweni ngokuhambisana nenqubo ukuthi yokutholwa. Lokhu kungaba, isibonelo, amagoli uhlelo.

2. Isinyathelo esilandelayo is nokuhlola izinqubomgomo zokubalwa wenhlangano lihlaziya idatha kuqoqwe. Ukuze ezimali izinjongo ligcwele itafula ekhethekile. Kuyo, okuqukethwe nezinqubomgomo ezimali kulandele izimpendulo zemibuzo futhi abakusho abantu, inkosi yazo ngamunye.

Izici umsebenzi mabhuku incike ngenhloso, ngokuhambisana ngalo uhlola. Ukusebenza kungaba ezimali kanye intela.

Esimweni sokuqala, umcwaningi mabhuku kufanele ukujwayelana izinqubomgomo zokubalwa webhizinisi azolibhubhisa kupholi. Lolu hlobo lwe-test eyenziwa nge Okuqondiwe amaningi. Okokuqala, kubalulekile ukuqinisekisa ukuba khona izinqubomgomo zokubalwa yenkampani. Futhi okwesibili, kubalulekile ukuhlola indlela ephumelelayo futhi kahle ukukhetha uhlobo kanye nezindlela zokubala.

Ngaphambi aqhube ehloliwe izinqubomgomo zokubalwa, hlola umuntu kufanele ukujwayelana inombolo kwemibhalo obani ngeke kupholi. Lezi zihlanganisa:

- uhlu amafomu amadokhumenti eyinhloko kanye nokubika enhlanganweni - konke okuyizinto bavunywe ngayo;

- oda izinqubomgomo ezihlobene akhawunti, esiqhutshwa ku inkampani ezicwaningiwe;

- ishadi yama-akhawunti ihlanganiswe ngu ezimali;

- imithetho ulwazi kusetshenzwe ngaphansi kwayo bese kukhiqizwa inzuzo kwemibhalo;

- inothi ukuthi sinamathela balance sheet kanye inikeza ulwazi mayelana nendlela izinqubomgomo ezimali abazenzi ngesikhathi isitshalo: kufanele sikunake lokho le mibhalo zihlukile enyakeni odlule;

- izinguquko ezenzeke izinqubomgomo ezimali - bangakwazi kakhulu uthonye lokho izinqumo kuyoba yilabo abasebenzisa imiphumela ezimali umsebenzi eminyakeni wamanje noma okwalandela.

Kubaluleke kakhulu kuhlaziywe ezimali nqubomgomo accounting izinjongo. Ngokuvamile, imiphumela kakhulu kuthonywa Empeleni, umbono sesakhiwe kumuntu cwaningo mayelana ukuthembeka ulwazi ngesimo sezimali ngamunye ethize ukuze inhlangano.

Ukuqhuba ukuhlolwa kwamabhuku inqubomgomo ezimali ngezinjongo zentela kufanele zigunyazwe umqondisi. I-oda kuziwa phakathi force ngosuku lokuqala konyaka kulandela unyaka ukusayina yayo. Ukucwaningwa kwalesi uhlobo siqukethe izigaba ezimbili:

1) lwenhlangano lobuchwepheshe;

2) methodological.

Njengengxenye yalolu Uchwepheshe audit, kanye esimweni sokuqala, kufanele uqale ukuphendula imibuzo eminingi mayelana ukuziphatha accounting, bese wenza ukubuyekeza obuphelele.