Yintoni unika ikhowudi yokuziphatha yabaphicothi-Russia

Iindaba lolu tyelelo oluza yomphicothi kwezinye imibutho, efana isithuba malunga imbonakalo umlinganiswa olungalibalekiyo ka Gogol. Kutheni? Ingaba umphicothi ezimbi? Ingaba kukho naluphi na ubulungisa kuwo, yaye oko elandela? Eli nqaku lijonge ukuba silahle ezinye amathandabuzo, nangona ngomlinganiselo omncinane kunzima ukuba atyhile zonke iimfihlelo zonxibelelwano kunye nabaphulaphuli. Zalisa impendulo yenzelwe ukunika eRashiya ikhowudi yokuziphatha yabaphicothi-zincwadi.

Masiqalise nesibakala ukuba umphicothi - umntu esemthethweni, ukuba uxwebhu efanelekileyo. Ngenxa yokuba umsebenzi ebalulekileyo ekuhlaleni, ngoko unoxanduva kuluntu. Ubudlelwane phakathi kwisifundo kunye noluntu, njengoko umthetho, ayinakutshintshwa ngumthetho. Ngoko ekupheleni kuka-1996 eRashiya kwakukho "ikhowudi lokuziphatha yabaphicothi-zincwadi."

Umsebenzi ibalulekileyo umphicothi - umdla oluntu. Ukwenza iitsheki nayiphi na into, umphicothi-zincwadi kufuneka benze kuphela iimfuno agent, kodwa ukuze kuxhamle uluntu lonke. IKhowudi yeeNqobo eziseSikweni ye Auditors of Russia ukulandela ngqo lo mthetho umisela. Ekukhuseleni iimfuno umxhasi kuyo nayiphi na impikiswano, umphicothi-zincwadi kufuneka ukuba ngokuqinileyo niyohlwaywa ngumthetho ingundoqo ukhusela umdla.

Unokukholosa kwizigqibo kunye nezindululo umphicothi kuya kufuneka ukuba ukuqhubekekisa ulwazi oluninzi. Ukongeza ulwazi okusebenzayo ngokupheleleyo efunekayo buso ngokupheleleyo esemagqabini. Kanjalo koxinzelelo kwicala, icala lobuqu akakwazi kuchaphazela izigqibo zakhe kunye namasiko. Ngaphandle ngokumandla imiba sikhwele umphicothi-zincwadi kufuneka soyike ubudlelwane nabantu abangakwaziyo nefuthe umsebenzi wakhe.

Ekwenzeni umsebenzi walo, umphicothi-zincwadi unyanzelekile ukuba ezinzulu kwaye uphulaphule ukwenza umsebenzi, obagcinela ekhoyo nemiqathango kunye nekhowudi yeenqobo ezisesikweni ye-zincwadi. yonke le nkqubo ifuna ucwangciso owlenziwe ngobuchule kunye nolawulo rhoqo umsebenzi ngokukhawuleza zabasebenzi abaphantsi.

IKhowudi yeeNqobo eziseSikweni ye Auditors of Russia zikhuliswe kuthathelwa ingqalelo uphicotho yokusebenza ehlabathini apha naphaya ukubonisa imiqathango zoshishino Russian, nto leyo eza kuhamba siya khona. Nangona kunjalo, ngenxa awohluke yembali yabaphulaphuli Russian oko kunokuba nzima ukuhlala ezizimeleyo. Kusenokubakho iimeko xa ukuzimela yomphicothi-zincwadi kusenziwa imibuzo. Isiqinisekiso buguqulwe ubungwanyalala umphicothi-zincwadi kufuneka isiqinisekiso yokuzinikela kwakhe emsebenzini.

Amaxesha amaninzi isizathu sokuba yokophula ikhowudi yokuziphatha iba nolwalamano ngayo umphicothi kunye nolawulo kwinkampani umxhasi uyaphuma. Iingcambu ezi nobudlelwane zahlukile kakhulu, yaye, ke, kufuneka ngaphandle kwabo. Kwakhona yinxalenye umphicothi-akwamkelekanga ukuqinisekisa iinkampani apho unomdla ongokwasemalini.

Kwekhono zincwadi ibonelelwa ifomu awodwa kunye iimvavanyo emfundo odlulayo. Yomphicothi akanalo ilungelo nokubonelelwa ngeenkonzo zobungcali, ekubeni akukho bezithembile nobuchule babo. IKhowudi yeeNqobo eziseSikweni ye Auditors of Russia uba engagqibekanga ngobuchule eliphezulu yeengcali zophicotho-zincwadi. Ukuze bahlale kwimilo elungileyo, umphicothi ngamnye ngonyaka ngamnye baqeqeshiwe kwinkqubo olukhethekileyo kunye ulawulo elandelayo lokufunda ekufundeni imithetho ezintsha ezivelayo kule khosi lwemisebenzi.

Kuyenzeka ukuba ukuziphatha kwe yomphicothi lingenako ukuhlangabezana neemfuno kweKhowudi yeeNqobo eziseSikweni. Kulo mzekelo, isigqibo yezehlakalo yakhe njengomntu oqeqeshiweyo. Umzekelo oku kunokuba yinxalenye ngexesha elinye iitshekhi ezimbini okanye ngaphezulu. Kwakhona ingqalelo izenzo ingamkelekanga ezinxulumene ekuqhutyweni kwemisebenzi kuthintelwe okanye bahlukumeze umthetho kunye nemigangatho.

Ngokubanzi, izibonelelo "iKhowudi of Professional Ethics of Auditors" ngokusekelwe ngamazwe imilinganiselo yokuziphatha, eyenziwe yi-International Federation of mali.