Zincwadi zomthetho

uphicotho uwunikela - izimele yohlobo ekuhloleni ukuchaneka accounting neerekhodi zemali lweshishini ngenjongo yokuvakalisa uluvo semthethweni lwabo. yokuqinisekisa onjalo kufuneka wenziwe kanye ngonyaka. Ngokufuthi, endaweni elithi "zophicotho ngokomthetho" wasebenzisa igama elithi "core" okanye "zincwadi jikelele."

Ukususela ekuqaleni 2011, ulungiso uMthetho "Kwi Auditing". Iinguqu zenziwe ukuze kuqondakale kakuhle ngakumbi iikhrayitheriya uphicotho umyalelo.

Ngokomthetho, uphicotho Mthetho luqhutywa nemibutho esebenza ngohlobo; yimeko qela liphikisayo okanye namashishini kamasipala; ngetyala, i-inshorensi, amaziko emfundo; imfuyo, amaziko efoni zokurhweba; iibhanki; Iinkampani ze-inshorensi mutual; neminye imibutho ukuba phantsi komthetho federal.

Kwakhona qinisekisa ukuba ukujonga ngokuxhomekeke kwinkampani, isixa-mali sengeniso leyo kunyaka owandulela lo ingxelo igqithe mali esizigidi 400 engange (ngaphandle entsebenziswano yezolimo kunye nemibutho yabo, kwakunye nezo mibutho, umdibaniso lomncono elongamayo nto-60 ngaphezu engange million ekupheleni konyaka).

Uphicotho olugunyazisiweyo yenziwa ngokungqongqo ngokwesicwangciso sibhalwe ngokungqinelana inkqubo yovavanyo, nto leyo ebonisa ixesha kunye nohlobo yokuziphatha yawo.

Uphicotho yakhupha ingxelo yophicotho, ukuba ezo imiyalelo ezibhaliweyo kuzo zonke iintsilelo ezichongiweyo neencam eziqhotyoshelwe ebalungisa. Lokungenisa iingxelo kwi-arhente ukuhlolwa urhulumente uza kubonelela entolongweni ngokwaneleyo. Kuphela kulo mzekelo, ingxelo ziya kuthathwa njengezisemthethweni. Ngaphandle iingxelo ezifanelekileyo ukuhlolwa kwerhafu isiphelo siya kuba nelungelo ukuba ukwamkela, kuba yinxalenye yale ngxelo zemali ezi (njengoko ibango 2 Inqaku le-13 lomThetho "Kwi-mali" 21.11.1996.).

Uphicotho olugunyazisiweyo yenziwa ngokunxulumene umqulu lilonke kweengxelo zemali zonyaka. Ngoko ke, itsheki loo kuthatha ixesha. Kulo mba, umsebenzi wophicotho ngokomthetho Ngokufuthi kubandakanya amanqanaba eziliqela kulo nyaka. Injongo zokusasaza enjalo zemisebenzi ukuze kufunyanwe ulwazi oluchanekileyo ngakumbi malunga kolawulo kwengxelo. Ukongeza, lo msebenzi kuvumela abasebenzi zenkampani into ephazamisa kwimisebenzi yazo engundoqo. Interim Uphicotho kunceda kakhulu ukuze ugcine ixesha.

amaqumrhu Business elisebenza phantsi kwenkqubo irhafu lula, ukuze nabo bawe phantsi zincwadi oyintloko. konke kuxhomekeke kubungakanani asethi kwi-balance sheet.

Ukwenza uphicotho ngokomthetho banelungelo kuphela abantu abaye isiqinisekiso semfundo esebenzayo, kwaye amalungu yoMphicothi yeKhampani.

Ekuqhubeni uphicotho kufuneka ingqalelo oku kulandelayo. Le nkampani, nto leyo ukhangelwe, unelungelo lokucela umphicothi ukufunda zonke iziphumo zayo imigqaliselo. Ngelo xesha linye auditee ukuya umphicothi linyanzelekile ukuba libonelele uncedo kunokwenzeka umsebenzi wayo ngendlela ngexesha ngokunika onke amaxwebhu ayimfuneko kunye nolwazi malunga nemisebenzi.

Izilungiso umthetho bazisa ngaphaya yophicotho mandatory phantse yonke ngamashishini amancinane eRashiya. Malunga ne-30% ye mibutho ngaphambili kuhlolwa kwizibonakalisi ixabiso elitsha akukho kuphinda kuxhomekeka kuphicotho. Out of ukulawula abaphicothi-zincwadi baya eziluncedo, idolophu-ukwakha namashishini enengeniso engange ngaphantsi kwe million 400 ngonyaka ngamnye.

Kwelinye icala, kunye nokwanda kwi parameters iindleko, ekufuneka kuphicothwa, uluhlu lwe iinkalo zezinto ezenziwa apho isenzo sakhe kuyimfuneko. Okwangoku, uphicotho zixhomekeke okucoca umbutho; imibutho emele iingxelo consolidated financial; lwemali exchange; Imibutho abathatha inxaxheba kurhwebo izibambiso; iinkampani zolawulo, inversion efanayo, iinkampani ngokudibeneyo stock, imali yomhlalaphantsi yabucala.