Imigangatho Audit - isiseko yokuqhuba imisebenzi yophicotho

Nawuphi na umsebenzi owenziwe ngendlela eyiyo nangenkathalo ukuba idibana imigangatho ethile, ezihambe ixesha elide phantsi kwempembelelo zamava okusebenza. Uphicotho akukho ngaphandle - enyanisweni, kunzima ukucinga sphere yomsebenzi apho komgangatho kuya kuba ngaphezu kwemfuneko. Kweli nqaku siza kuthetha ngezinto nemiqathango, yintoni iintlobo zibe nendlela isicelo.

Accounting ngokwembali nenengqondo primary kangako yophicotho, nto leyo kakhulu ubhalo, kuba uphicotho - itsheki lomgangatho ingxelo ukuze ukubona iimpazamo ngengozi okanye ngabom. Ngoko kusengqiqweni ukugqiba ekubeni uphicotho kuthatha phezu ezinye iimpawu uphawu le akhawunti. Enye yezinto ezibalulekileyo zezi mpawu kukusetyenziswa amazinga - amaxwebhu ezithile, apho ziqulathe imithetho kunye neengcebiso kwi ugcino. Le migangatho zasekwa emva yeSibini kweMfazwe Yehlabathi, nexesha elongezelelweyo kwisithuba luphuhliso olukhawulezayo nemibutho yamazwe ngamazwe. Uphuhliso kunye nokusasazwa kula maxwebhu awaqhubana ngayo International Federation of mali. Ukusuka kwindawo ezenziwayo, imfuneko ukudala imigangatho kwabangelwa kwizinto ezenzeka yelizwe jikelele - uqoqosho kumazwe awahlukeneyo ngakumbi ngokuqinileyo ukuyibopha kunye, ukwakha indlela eyodwa kuqoqosho lwehlabathi. Ngoko ke, komgangatho mali kumazwe ahlukeneyo lula kakhulu umsebenzi ezimali abahlalutyi zemali zombini iifem ngamnye kwaye imizimba yazo esomphathi, kwaye uninzi konke - olukhula ngokukhawuleza nookopolotyeni bezizwe ngezizwe. Nokuvulwa umsebenzi yophicotho kuye kwayimfuneko ukuba kusekwe amaxwebhu afana nemiqathango. Ngenxa komntwana wabo ukuphuhlisa inkqubo emanyeneyo uphicotho, ezenza kwakhona ubomi lula zombini ligosa elingumvi, kwakunye abathengi.

Kwakhona kubalulekile ukuba sinikele ingqalelo nemiqathango indlela okuyimfihlo. Njengoko umthetho, ithandwa kakhulu ulwahlulohlulo kwi kwisikali isifundo owenza lo okanye umgangatho:

1) nemiqathango yamazwe ngamazwe - yamkelwe yi-International Federation of mali nokulawula isiseko jikelele zophicotho kuwo onke amazwe angamalungu IFAC.

2) imigangatho kaZwelonke zincwadi - ezithathwe kumazwe athile, nokulawula iintlobo neendlela zophicotho ngokuhambelana iimpawu komthetho wesizwe kunye accounting. Ukuba lizwe lilungu IFAC, imilinganiselo yayo kazwelonke kuba kuphikisana ngamazwe, yaye kwiimeko ezininzi ikopi epheleleyo imigangatho ehlabathini lonke.

3) In-indlu imigangatho zophicotho - asebenza ngaphakathi kwinkampani enye, umgaqo-nkqubo yawo yequmrhu kunye 'ukubonakala kwentsebenziswano "xa kuqhutywa uhlolo. Ukuba inkampani isebenza omnye kuphela lizwe, imilinganiselo yayo yangaphakathi miusingakhabani zikazwelonke, ukuba inkampani yophicotho na inkampani bezizwe ngezizwe (njengabameli "Big ezine» - Ernst & Young, Deloitte, KPMG yaye PricewaterhouseCoopers), ukuba imithetho yayo yangaphakathi kufuneka athobele nemigangatho yamazwe ngamazwe .

nemiqathango i uhlobo lokufundisa uphicotho - ukuba iinkqubo ipeyintwe ngokucacileyo eyenziwa ngexesha iintlobo ezahlukeneyo yokuhlolwa banikwa kuyimfuneko ubukhulu isampula kunye nemilinganiselo yokwakha iimpazamo ezisisiseko. Ukuthobela imigangatho kuqinisekisa umgangatho ekwenzeni umsebenzi nokuqinisekisa ubume Ingxelo kwishishini, yaye ke ngoko - kuvumela ukuqinisekisa ukuba abathengi esiwisa ibango kwi-zincwadi ngenxa yomonakalo obangelwe ngenxa yokholo ombi kuphicotho.