Audit iziphumo zemali kunye neenjongo zayo

Audit, njengokuba enjalo, angamelwa ngohlobo of accounting, uqhutywe esuka ngaphandle. Bengavumi nokuhlola efanayo, kuphela ngenye indlela uphawu le hlobo msebenzi. Lo Endliwa eziphicothiweyo iziphumo zemali ukuze esweni of accounting ngokungqinelana nemigaqo emiselwe nemimiselo, unawo umsebenzi iimpazamo ubhaqa indlela, ukupheliswa kunye thethwano kunye namagosa ukuphucula umgangatho womsebenzi wabo.

Le nkcazelo yaziwa ukudlala indima ngumba ngqo yemveliso, ukususela umgangatho nokuchaneka ixhomeke ukusebenza naliphi na ishishini okanye inkampani. Ezo ulwazi unalo transordinarnosti impahla - oko kukuthi, oko kufuna phantse bonke abathathi-nxaxheba kule nkqubo yezoqoqosho, kodwa nabani na ofuna ukuba, isebenzisa into ethile ngayo iinjongo zabo ezithile.

Njengenxenye yenkqubo yoqoqosho, umthombo iphambili kolu lwazi kunokuba uphicotho ngokuzimeleyo iziphumo zemali. nemigangatho yamazwe ngamazwe bathi yohlolo-zincwadi ezimeleyo, lo gama wagxininisa ukuba mxholo uphicotho isenokuba mba, bathabathe bazise kumnini nayiphi na ingeniso okanye hayi. Ngokutsho nemigangatho yezizwe ngezizwe, i-phicotho kuqhutywa ngokumalunga ngenjongo yokuvakalisa uluvo. Ngenxa yoko, udidi iziphumo zemali eziphicothiweyo ibanzi kakhulu kwikhontenti ngaphezu koko zophicotho kuba kuquka iimpawu ezifana yoviwo yamaxwebhu accounting, uphuhliso neziphakamiso uphuculo-mali, mali iingcebiso zobungcali.

Injongo iyonke lukho iziphumo eziphicothiweyo zemali inkampani - isifundo sokuthobela of accounting kwi lweshishini emiselwe imithetho kunye nemigaqo. Injongo nto kulo mzekelo umsebenzi zemali kunye nezoqoqosho yonke zombutho okanye kwishishini. Ngokuqhelekileyo, iindidi zophicotho zahlulwa zibe ngaphandle kunye nezo ziphuma ngaphakathi. uphengululo lwangaphandle iziphumo zemali yokuzimela, nto leyo ithetha ukuba unalo uxanduva ukuba kwiqumrhu kolawulo, naphambi abathengi bakhe, ngokubanika ulwazi oluchanekileyo malunga nemeko shishini okanye umbutho. Upicotho yangaphandle kuliwa, ngokuqhelekileyo umdla liphulo umnini lweshishini.

Kulo mzekelo, ulawulo lwezimali ubonakala apha njengesebe ethile yolawulo ngokwayo. Iza cala lulandelayo uhlobo ezezimali, nto leyo ithetha ubukho imisebenzi yolawulo. ulawulo lwezemali, kuquka ngohlobo zincwadi, lwenziwe ngendlela emiselwe ngumthetho yaye ngamaqumrhu ezikhethekileyo abagunyaziswe ukuba benze njalo.

Njengoko sele kuchaziwe, injongo ephambili esukelwa nokuhlola ingxelo iziphumo zemali, kukuba ukuqinisekisa nokumisela ukuthembeka of accounting ulwazi inkampani kunye nokuhambisana nemimiselo karhulumente elawula imisebenzi kule ndawo. Ukususela umxholo kudidi injongo ithetha ukuba isifundo ephambili lophicotho kule meko ulwazi malunga nomba imvelaphi yenzuzo nelahleko lweshishini.

Ngokubanzi iinjongo zophicotho-zincwadi kulo mongo:

- ekuhloleni ukuphelela kwengcaciso sibonisa iziphumo umsebenzi kuqoqosho lweshishini okanye umbutho;

- I nkcazelo zeempawu eboniswe kwaye ebhalwe kuxwebhu ulwazi;

- Uvavanyo uphando luchanekile kuzo zonke izibalo kunye nemigangatho-mali;

- ukusekwa ukuthotyelwa data kwi iziphumo zemisebenzi mali olwenziwe yi-nkqubo lweshishini mali;

- ekuhloleni ukuhlelwa ingeniso kunye nenkcitho;

- ukusekwa ulawulo lomthetho kusebenzisa iinkqubo ukusebenza zobhaliso kunye lokungqinisisa idatha, ziboniswe kwiirekhodi zemali;

- ukusekwa nokwandlalwa ngendlela efanelekileyo iziphumo zemali;

- ukuqinisekiswa ukuthotyelwa kwemithetho ezisekiweyo kunye nemimiselo ngoku ukudala ingeniso net zichanekile;

- ekungqinweni hetiseka nexesha kweentlawulo le mali.

Inkqubo lokugqibela ebandakanya uphicotho iziphumo zemali, kufuneka ngokoluvo zincwadi, oluvavanya ngqo admissibility, ukungqinisiseka, ukuchaneka nokuphelela kwengcaciso enikiweyo.