Audit kwezitatimende zezimali - isibambiso ukuzinza

Imisebenzi noma iyiphi inkampani uboniswa izinhlobo ezihlukahlukene zezindwangu ezingaba imibhalo accounting kanye kwezimali zezimali. Inhloso esemqoka ekubhaleni imibhalo efana ukunikeza abasebenzisi lolu lwazi (ukuphathwa, bezimali kanye bamasheya) isithombe esiphelele ukuphila ukwemukelwa kwezinqumo ezithile. Ukuze imibhalo kwaphakama amaphutha nokushintshashintsha, aqhube audit kwezitatimende zezimali. Mayelana izici le nqubo uzobe okuxoxwe ngazo kulesi sihloko.

Emsebenzini walo, inkampani ebhekene isidingo ukubhala zonke imisebenzi ukuthi Kwakuseshwa yiwo. Lokhu kukuvumela ukuba ngaso sonke isikhathi sibe esandleni ulwazi ngokugcwele sendlela ukwethula izinto zami kule nkampani. Amaphepha zokukhokhelwa ezenzeka izigaba eziningana. Okokuqala yonke imisebenzi zibekwa okuthiwa eyinhloko esigabeni imibhalo - izivumelwano, obufana, lezimpahla amasheke nokunye. Kancane kancane ulwazi kusuka le mibhalo udluliselwa ezincwadini generalized ngaphezulu, bese - ku imibiko. Ngokwemvelo, Accountants - ngabantu abaphila ngempela ababezalwa zimi abanamaphutha noma ngamabomu ukushintsha idatha. Kuyinto ukuze avimbele amaphutha noma ukukhwabanisa abuyekezwa accounting izitatimende zezimali. Naphezu kweqiniso lokuthi kule nqubo kuba ngempela eqolo, zikhona izimo lapho okhokhela ngokwayo nge impindiselo.

Audit of izitatimende zezimali ibhizinisi eyenziwa ngabasebenzi ekhethekile - bamabhuku abazimele eqinisekisiwe futhi baphumelele ezivivinyweni zabo. Ingqikithi yomsebenzi yabo ukuhlola imibhalo ka imisebenzi kuzo zonke izigaba futhi ukukhomba nakusoleka. Ngokuvamile, audit kwezitatimende zezimali Kwenziwa hhayi wonke amadokhumenti, kodwa kuphela amaqembu athile kwempahla noma ubhale izinkinga ezihilelekile. Lokhu kungenxa yokuthi ku inkampani enkulu (ikakhulukazi yasebhange) ukuhlola akhawunti wedwa Iyatholakala ingahlala esingangesonto. Ngakho, kudingeka unqume ukuthi yini ingxenye imibhalo kuyodingeka ukuhlola ngaphambi kokuba uqale kokuhlola ukuphathwa kwenkampani. Yiqiniso, zikhona izimo bese u-audit ephelele yebhizinisi, kodwa amasheke enjalo made kakhulu futhi zibiza.

Audit kwezitatimende zezimali simiswe ngalendlela lelandzelako: kuqala, umqondisi wenkampani futhi mabhuku bavumelane ukuhlolwa. Umcwaningimabhuku yenza isethulo esifushane kwinhlangano, bese kwenza uhlelo audit, okuyinto eqinisekisiwe umqondisi wenkampani. Ngemva kwalokho, esikhathini esibekiwe lazenza kokuhlola, ngemva kwalokho kwaqedwa mabhuku inikeza imiphumela yayo ukuphathwa. Okuphuma ungaba muhle (uma ikhona ukwephulwa namaphutha kutholwa), ukugunyazwa okunemibandela (uma kukhona iphutha ezincane futhi iphutha isihlobo ingeqi embundwini ovumelekile, njengoba umthetho, akha amaphesenti angu-emihlanu) noma kube kubi (uma kukhona sina ukushayisana ngokuziphatha ezimali). Umcwaningimabhuku kuyakuba mathupha zinesibopho sokuhlola imiphumela, futhi uma ukuthola amaqiniso ukusebenza badlale izibopho zakhe ngaphansi inkontileka ukuze sihlinzeke izinhlelo ukuphathwa inkampani iklayenti ongabonisa kuye yesimangalo umonakalo odalwe ngenxa ulwazi olungalungile.

Kubalulekile futhi ukuqaphela ukuthi ehloliwe izitatimende zezimali kusekelwe ezimisweni ezifana ngokuzijamela mabhuku (nokungabi khona kwanoma yiliphi uxhumano phakathi kwakhe ekuphathweni inkampani, ngaphezu nezibopho), ukuthembeka, umnqopho (ukungakhethi kanye indlela esihlanganisiwe bonke amaklayenti), zamakhono (khona imfundo ekhethekile nesipiliyoni), ubuqotho kanye nobumfihlo (non-ukudalulwa kolwazi etholwe ngenxa amasheke, ubani omunye ngaphandle iklayenti).