Amahhovisi audit

Audit yemali ihlanganisa ehloliwe ekuphathweni ngendlela yonke imisebenzi yemali, ngokuvamile, notshwala zezimali kanye cash ukuthengiselana nabo, ikakhulukazi.

Ukucwaningwa is olwenziwe emahhovisi mabhuku abaqeqeshiwe ebukhoneni umuntu oqhuba yonke imibhalo ukheshi. Futhi khona accountant abakhulu audit noma iphini lakhe ngokushesha. Ngesikhathi inqubo, hlola zonke imali ukuthenga okwesikhashana noma bayeka ngokuphelele.

Ngokusho idokhumenti olusemthethweni, akhiwa "weMithethonqubo Audit Commission" kufanele kube:

• bahlelekela umbiko nezimali eziwukheshi ngosuku, okuyinto abuyekezwa. Umbiko oluwulwazi umuntu enomthwalo wezimali, okuholela konke ukuthenga ngokheshi;

• ukuze ukuhoxisa ukheshi, ngokuvumelana nayo yonke ingxenye esele yencwadi imali ngosuku kwamabhuku;

• ukubhala irisidi ukuthi zonke amarekhodi imali amaresidi kanye izindleko afakiwe ngokugcwele umbiko. Ukwehluleka yemali nezilotshwe ucime ukuphuma nokungena kwezimali hhayi;

• hlola inkontileka lokuhlonishwa athwale icala amafa eziphathekayo nalabo okuholela ngqo imibhalo ukheshi, nabantu obhekene elikhiphe namaholo enqwabelene, amabhonasi kanye nezibonelelo;

• ukwenza zokubala kabusha oluphelele lwazo zonke izindlela zezimali ehhovisi ibhokisi;

• Qhathanisa ukutholakala langempela ezezimali kusalokhu kubonakala ngokuqondile encwadini ukheshi kanye umphumela walo mbiko cashier.

Endabeni ka kokuhlola ngokweqile noma ukushoda kwezimali kule ihlolwe ibhokisi ehhovisi kumele uMcwaningi maBhuku Amalungelo ukuqhuba ukubuyekeza ngokuphelele futhi kutholakale imbangela nesenzakalo yabo yeqiniso. Endabeni bayizinkulungwane ukuthola insalela eningi imali pay-e ukushelela, okuyinto ngempela ezilotshwe encwadini imali, futhi asuke ngokwabo isivuno sisiningi kakhulu ukuba isabelomali. Ekukhombeni nokushoda kwezimali e kwamabhuku ukuthatha isinyathelo esiphuthumayo ukuze siphinde sithole noma isijeziso.

Amalungelo uMcwaningi Mabhuku zihlanganisa Ukukhishwa umbiko imiphumela yokuhlolwa kwamabhuku e amakhophi amaningana. Omunye wabo kunikezwa umphathi ngokushesha lenkampani noma accountant wayo oyinhloko.

Amahhovisi audit kufanele kube impoqo endabeni:

• izinsolo lokweba imali imali,

• ukusetshenziswa ngokungemthetho ingcebo ukuphathiswa,

• Kutholwe ukwephulwa imibhalo design (hhayi standard).

Uma ukuhlolwa kwamabhuku ukheshi olwenziwa ngokuvumelana ubuholi ezimisiwe imigomo, ke iyona wokubuyekeza okuhleliwe. Futhi uma kukhona ushintsho kwabaphathi bemali yokuxoshwa futhi ukuqasha a isisebenzi esisha, ngokwezimali umuntu onesibopho, amahhovisi audit le engashongo neminye imibhalo.

Uma ibhizinisi ukuphathwa yencwadi imali ngemishini, bese kwamabhuku ihlolwe ukusebenza efanele ye-software isifakiwe. Imiphumela yokuhlola efana alotshwe ezikhona, okwenza indlela evunywe State Izibalo iKomidi Russia. Lokhu Inv-15 futhi Inv-16 sokwahlulelwa 18.08.1998, nenani 88.

Ukuze amahhovisi audit oqondile akuyona mabhuku futhi abasebenzi enkampanini, bamiswa ukuze lwekhanda lalowo umsebenzi okhethekile. Amahhovisi audit liyakushunyayelwa iyawakha, equkethe yonke ukwephula ezikhonjwe, ezisalayo kanye nokushoda, wabonisa imali yabo okulingana, futhi izimo eningiliziwe ukuphulwa. Ihlanganiswe futhi wafeza isenzo lamahhovisi audit ngemvume usihlalo walo myalo, amalungu asele iKhomishana futhi umuntu ngokuqondile enomthwalo wezimali.

Kuyinto engenakwenzeka afeze audit ngesikhathi Ikomidi audit akuphelele. Umphumela akufanele usula futhi erasures kuvumelekile. Uma udinga ukulungiswa, basuke ngokuhlanganyela okuxoxiswene futhi igunyazwe yi amasignisha siqu wonke amalungu ekomidini lokucwaningwa kwamabhuku.