Izinkonzo ezihlobene nocwaningi

Izinhlangano zokucwaninga, ngaphezu kwemisebenzi yazo eyinhloko, zinikeze amaklayenti abo ngemisebenzi eyengeziwe, ebizwa ngokuthi "amasevisi ahlobene nokuhlola". Uhlu lwazo lubanzi futhi lubandakanya:

• Ukugcinwa nokubuyiselwa kwe-accounting system ebhizinisini;
• Ukubonisana emkhakheni wentela;
• Ukuhlinzeka iseluleko emkhakheni wokusekela ngezezimali kumuntu osomabhizinisi ngamunye;
• Ukuhlinzeka ukwesekwa okukhona nokwesekwa ngesikhathi sokulungiswa kwezinhlangano;
• Amafemu e-Audit anelungelo lokunikeza izeluleko nezincomo mayelana nomthwalo wemfanelo womthetho wezinhlangano zomnotho ;
• Izinsizakalo zokucwaningwa kwamabhuku yizinyathelo zokuqinisekisa ukugcwaliswa nokubala kwazo zonke izincwadi zezimali, nokukhomba ukulandelwa kwebhalansi ehlanganisiwe yokubika kwesikhashana. Ngokwale ncazelo, kungaphetha ngokuthi ochwepheshe bamafemu okucwaninga babe nezinga elidingekayo lokuqeqeshwa, ngakho-ke bangakwazi ukubandakanya ekusungulweni kobuchwepheshe obusha bezokwaziswa, kanye nokwenza okuzenzakalelayo kwe-accounting kanye nesistimu yokulawula yangaphakathi;
• Izinsizakalo ezihambisana nocwaningo ziphinde zenze umsebenzi wokuhlola, okungukuthi, ukusungulwa kokukhishwa kwezimali kanye nenani elihleliwe lebhizinisi, kanye nokuzimisela izinga lezinselelo ezivezwa ngalo;
• Kwabesomabhizinisi abasha, abacwaningi bangakwazi ukunikeza lolu hlobo lwezinsizakalo, njengokuthuthukiswa okugcwele kwebhizinisi lephrojekthi entsha;
• Ezinye izinhlangano zomthetho ziphendukela kubacwaningi ngenhloso yokuhlanganisa ucwaningo emkhakheni wokumaketha;
• Izinhlangano ezinkulu zokucwaninga zenza izinsizakalo ezinjalo, ezihambisana nokuhlolwa, njengokucwaninga kwesayensi, yentuthuko;

Ngakho, amafemu okucwaninga anelungelo lokuhlinzeka ngemisebenzi yokucwaninga noma umsizi kubo. Futhi ngalokhu, ochwepheshe ngamunye kumele abe namakhono athile nolwazi emkhakheni wezomthetho kanye nezomnotho. Zonke izinsizakalo ezihlotshaniswa nokucwaninga zingahlukaniswa ngokomzimba futhi zihlukaniswe ngamaqembu amabili amakhulu: zihambisana nokuhlolwa okugunyazayo futhi azihambisani nayo.

Owokuqala uhlanganisa izinhlobo ezinjalo zamasevisi njenge:

• Ucwaningo lokuhlaziya isimo sezimali se-firm firm kanye nenhlangano yokuhlela ebhizinisini ngokwezimali;
• Ukuhlolwa kwangaphakathi ;
• Ukubonisana ngokugcwele ngombutho wezomnotho ezindabeni ezihlobene ne-accounting scheme, ukukwazi ukuletha izinto ezintsha zobuchwepheshe;
• Ukuqeqesha ukuhlolwa kwangaphakathi;
• Ukuthuthukiswa kwecebo lebhizinisi lomthengi, inhlangano yephrojekthi entsha kanye nokuhlolwa kwamathemba ayo;
• Ucwaningo nokucwaninga, okuwukuthi, ukutadisha izimo ezimakethe nokwenza umthamo wemakethe ukuthi ikhasimende lihlala;
• Ukuhlinzeka ngezeluleko emkhakheni wezomthetho, kanye netyala lezomthetho.

Ngokuba amasevisi awahambisani nokuhlolwa okuphoqelekile, faka:

• Sebenza ekuthuthukiseni uhlelo lokugcina noma ukubuyisela amarekhodi e-accounting;
• Ukuphathwa okuphelele kwenkomfa yezimali kanye nentela;
• Imisebenzi yokuhlala endaweni yokudluliselwa kwezinkokhelo eziphoqelekile kwisabelomali sezo zonke amazinga kanye nezikhwama ezingaphezulu kwesabelomali ;
• Usizo ekuhlelweni noma ekuqothulweni kwenhlangano yezezomnotho.

Uma i-audit audit inikeza izinsizakalo ezihlobene nokucwaningwa kwamabhuku, khona-ke zonke izici zenkampani kufanele zibe namakhono afanele nolwazi emnothweni, ngaphezu kwalokho, kumele abe ngumuntu osemthethweni ngokomthetho. Abasebenzi bamafemu abaqhuba ukuhlolwa kwamabhuku, baphoqelekile ukuba baqaphele ngokuqinile izimiso eziyinhloko zokuyimfihlo, ukwethembeka, umthwalo wemfanelo, ukuthembeka nokuthembeka.