Amazinga Ukucubungula amabhuku ezimali kanye ukuthola ukukhwabanisa iphutha

Amazinga imisebenzi audit ukunikeza ukuthi ngokuhamba ngocwaningo, yokuqinisekisa mabhuku kumele zifinyelele olwazini olunembile amaqiniso ayisisekelo. National amazinga kuhlaziywe baphikisa ngokuthi ukunemba - kuwubufakazi ephelele yokuthi.

Zonke iziphetho yokugcina mabhuku kumele kube uhlelo aqinisekiswe ukuhlonza ubufakazi. Ngokusho kodokotela abathile, ikhwalithi ubufakazi kunqunywa:

1) eseduze kumcimbi yangempela;

2) esungula ukuxhumana phakathi esiyimbangela seqiniso nobufakazi;

3) Imithombo yalokho nokwethenjelwa. Yilesi isisekelo namazinga kuhlaziywe yangaphakathi.

Ngokuhambisana isigaba sokuqala iyosebenza amakilasi amathathu eyinhloko ubufakazi: zemvelo, yokufakelwa futhi okunengqondo agumenti. Amazinga kwamabhuku imisebenzi ukunikeza ukuthi isisekelo division kukhona emaqinisweni okungasekelwa kuwo isitatimende kusekelwe. Ngeshwa, amalungiselelo akhona zomthetho futhi osungulwe izindinganiso kuhlaziywe bendzabuko ngokugcwele lokulawula udaba kanjani mabhuku kufanele uqhubeke uma inkontileka esiphethwe neBhodi yabaNqophisi, wahloma iinqhema zokuthoma ukunikezwa tibalo ezithile umphathi imali noma accountant induna inkampani. Ngicabanga ukuthi, okokuqala, enesibopho wazise ngodumo Labaqondisi, nakho kufanele ulethe amaqiniso ukuze isaziso, kuye ngobukhulu besikhumba saleso ukweba, umhlangano bamasheya, njengoba mabhuku ngokuhambisana nomthetho kufanele wazise abasunguli kolwazi mayelana nokwephulwa umthetho.

Uma mabhuku lapho ukuhlolwa bathola ukuthi ezinye zezinto ebhodini noma umqondisi esiphezulu uyoba nomthwalo izenzo noma izinto ezingenziwa okuyinto, njengoba umthetho, ukukhishwa isibopho isinxephezeliso umonakalo, noma kuleyo ngxenye ibhodi noma umqondisi ophethe benzé ephula umthetho, kufanele kuphawulwe lo mbiko . Ngaphambi mabhuku futhi inkinga - ukuthi ukubika ukuhlukunyezwa emagunyeni ayaphenya. Kubalulekile khumbula ongumnikazi inkampani.

Uma ebhizinisini likahulumeni, ngokuhambisana neSigaba se-Criminal Code, kuba "... ukwehluleka ukubika felony." amazinga Modern kuhlaziywe ukusungula isimiso ukuthi, uma ngesikhathi sokuhlolwa kuzo zonke izimo kwemali kuya isabelomali, umcwaningimabhuku uye wasungula izinkokhelo kweswela nesabelomali, kufanele asize accountant inkampani ukuba amphuzise izibalo kwezintela kanye ukuncoma izinguquko ezifanele balance. Yazisa ihhovisi lentela akufanele kube, ngoba kuphambene isimo imisebenzi yokuhlolwa kwamabhuku ezimali njengendlela ngokuzijamela uhlelo lokulawula ukusebenza kwezimali. Lemisebenti komcwaningi wamabhuku akusho umthwalo yomshuwalense iklayenti, njengoba kwaba njalo endabeni ka izinkampani zomshuwalense. Njengoba kubalulekile, njengoba kubonakala kula iziqondiso izinkomba, abo kwakungenele umgomo, ukuhlolwa olunembile ngongakwazi ukukhokha izikweletu kwezomnotho phakathi kwamabhuku.

I solvency ibhizinisi emakethe namuhla kungase lungachazwa hhayi kuphela le zezimali zamanje izimpahla zalo futhi akakwazi ukukhonza njengombonisi ngezizathu zokusola ukukhwabanisa. Ngakho-ke, ukuhlukumeza okunjalo kungaba eliphakathi nendawo isici ezezimali emabhizinisini kahulumeni noma ezinye izinsiza angase aqinisekiswe. Ngokusebenzisa wokuthatha amagadango ngempumelelo manje, idumela lakhe ingabuyiswa ngaphandle kakhulu umthelela eziphathekayo ku solvency yayo nokuzinza ngezimali.

Ngakho, i-audit akumelwe ukukhonza njengomdala ithuluzi ukusungula nekucabangela yezenzo emthethweni, akusiyo umsebenzi walo, futhi ukukwenza ngosizo kwamabhuku zezimali umane okungalungile.