Audit of zamanje ze-akhawunti ukuthengiselana - isendlalelo sokubala base yentela ukungabi kwemibhalo eyinhloko

Audit - ukubuyekeza kontanga kwemibhalo zezimali kanye nezitatimende webhizinisi kwezomnotho, kwenziwe nekuhambisana imithetho yokuziphatha yonke imisebenzi yezimali kanye accounting ngaphansi zamanje umthetho kanye accounting Russian izinhlinzeko zoMthetho wamaZinga umbiko ukubonakalisa ukucophelela kanye nezitatimende zemali zesigungu kwamabhizinisi.

Ukucwaningwa ihlukaniswe izinhlobo ezimbili eziyinhloko: zokungenelela kungakonakali kanjalo esibophezelayo. Ikhasimende isinyathelo audit ngokuvamile isinyathelo noma umsunguli (s) of the ibhizinisi noma ukuphathwa kwenkampani, abafisa ukubona ubuthakathaka accounting, hlola ngokunemba ukubala kanye nokukhokhwa kwezintela nezimali ngoba ngonyaka, kanye ukuqhuba audit ku-akhawunti izikweletu ezivelele ngesikhathi ibhizinisi. audit okuphoqelekile (oluphelele noma abakhethayo indaba ephathwayo) labetibambile ngesicelo zikahulumeni nezinhlangano uhlose kukhomba Ukuhlanekezelwa futhi ukushayisana kwe-jikelele accounting system ibhizinisi.

Imibhalo zokungabi audit kukhona yonyaka balance sheet, isitatimende sokugcina imali amafa, izinkokhelo kwezintela, accounting amarekhodi ukunyakaza akhawunti yamanje futhi imibhalo (izivumelwano, izikweletu, ama-invoice) ukuthi bakhonze njengamaphayona ezimali isisekelo okuqhubekayo yasebhange imisebenzi ehlukene akhawunti.

Audit izibalo ne abakweletwayo, kanye ehloliwe imisebenzi kwi-akhawunti wamanje kanye ehloliwe imisebenzi ngaphansi settlement akhawunti Kwenziwa ukwakha umbono, ukwakha umbono ezimele kwi banoma yiluphi idatha nokubika kwezezimali ngaphansi "imali amafa" ngesisekelo evunyiwe indlela izimali buh.ucheta futhi amafa ngokuhambisana nezihlinzeko zomthethonqubo sisebenza kuleli Russian Federation, ngoba inkathi ezicwaningiwe.

Audit yama-akhawunti wamanje imisebenzi eyenziwa ngesisekelo neziqondiso lomthetho elawula uhlu ukuthengiselana kanye oda ekusetshenzisweni kwazo ngesikhathi isiphetho, akhawunti izimali zakwamanye amazwe kanye namanye ama-akhawunti akhethekile block nge credit izikhungo.

Audit of zamanje ze-akhawunti ukuthengiselana iqala ekutholeni inombolo yama-akhawunti wamanje ovulekile ibhizinisi. Ngaphezu kwalokho, abahlaziyi bangenile at ngamunye wabo eceleni. ulwazi oluyisisekelo mayelana ukunyakaza oyifunayo ku-akhawunti yamanje kuqukethwe amarekhodi eyinhloko yasebhange futhi imiqulu kukhona isisekelo kokuqhuba imali ebhange.

Audit of zamanje ze-akhawunti ukuthengiselana lembula ngokunemba ukuthengiselana kuveziwe embikweni okhuthaza izitatimende zasebhange ukwenza ngokuvumelana imibhalo eyinhloko.

Ukucwaningwa kwamabhuku ku-akhawunti yamanje imisebenzi okuhloswe ngaso ekuboneni ukuphelela nokushaya emhloleni ukheshi eqoqwe uyasho. Ngo inqubo yokufeza amasheke sezimoto ku-akhawunti yakho ngibheka liqinisekisiwe yiqiniso kwalesi ukudluliselwa imali ku-akhawunti yenhlangano ngesisekelo izinkontileka futhi ngesikhathi esifanayo kokuba abuyekezwa izinkokhelo abakweletwayo ngalesi simo.

Inhloso ukuqinisekisa i-akhawunti yamanje kuhlanganisa izinto ezilandelayo: ukuqaliswa ukuba semthethweni imibhalo wezimali, hlola izibalo zabo, kanye ukuqinisekiswa semthethweni yokuziphatha kwabo.

Hlola zasemizaneni abanamacala nabantu abakweletwayo labetibambile ekulandiseni inombolo ye-akhawunti 46 "Ukuqala kokusetshenziswa imisebenzi (amasevisi)," Inombolo 60 "kwaBantu nge abahlinzeki kanye nezinkontileka kwezimpahla", "kwaBantu kunombolo ye-akhawunti 62 kanye nenombolo 76 abathengi '" Okunye izinkokhelo ".

audit Ubude nokuhlolwa ngoba wonke ama-akhawunti kuhlanganisa luhlolo ukunyakazisa izimali e zakwamanye akhawunti (yamanje nokuba sendleleni), kanye-akhawunti 55 "Spets.scheta". Lokhu izincwadi zamasheke, futhi incwadi ka-credit izinkokhelo, kanye imali. Ukuhambisana, ukuphelela nokushaya emhloleni amarekhodi kula ma-akhawunti futhi lithintana idatha kuveziwe embikweni okhuthaza ileja jikelele.

Kuyinto imfihlo ukuthi ngezinye izikhathi kunezindlela nezinhlelo ezihlukahlukene zomnotho okusekelwe izinkampani zangaleso yokusebenza ozama ukuntshontsha imali etholakele intela, ukusebenzisa zonke izindlela ezingakhona. Ngokwesibonelo, ukubika primary zingadilizwa noma kuba nzima ukuthola ukuthi yini - noma iziqinisekiso. Khona-ke iziphathimandla ukulawula eyenziwa kwamabhuku lomthetho, ikakhulukazi - kwamabhuku kokusebenza akhawunti yamanje, eyenziwa ngesisekelo ulwazi olutholwe ku ebhange, ukukhonza ibhizinisi, ukuphuma nokungena kwezimali kuma-akhawunti wamanje. Ngokulandelayo, inqubo nokuhlola imisebenzi esedlule alulame ukuthintwa njalo kwamakhophi okuqala, kuhlanganise amadokhumenti ku nemizana mutual abanamacala nabantu abakweletwayo. Futhi ngakho lokuphinda lonke ulwazi eyisisekelo ekhungethe base yentela ngoba inkampani sekubika.