Audit imisebenzi ukukhiqizwa inhlangano kwezomnotho. Izinhlobo zemibiko audit

Ngokuhamba ekusebenziseni noma yimuphi umsebenzi kwezomnotho sokuthuthukiswa imikhakha yemboni lensha kwabaningi osomabhizinisi-zimali ukuze afeze indawo noma audit okuqhubekayo ezindaweni ngabanye lomjikelezo ukukhiqizwa ukunquma ukuthi ukusetshenziswa emisha kanye ukwamukelwa kwezinqumo ezithile kwezomnotho.

Ngokusho Art. 6 uMthetho Federal, kungenzeka kokuhlola izitifiketi elandelayo yokucwaningwa kwamabhuku ekhishwe: akunakungatshazwa isiphetho esihle noma ukushintshwa. Ukuhlola kuqala ziyokhishwa mabhuku ecaleni elilodwa isithembiso lucwaningo imisebenzi yayo yezimboni nezomnotho ngokuhambisana ngokugcwele izindlela nezimiso lokulandisa ku Russian Federation. Futhi lo mbono isekelwe, futhi ibhalwe ngu imibhalo eyinhloko nokuhlolwa olunzulu imisebenzi inhlangano kwezomnotho.

isiphetho Kushintshwe kunikezwa ezimweni lapho kukhona izinto eziningi ukuthi nomthelela izinga kwamabhuku kanye ukunemba ulwazi olunikeziwe. Ngokwesibonelo, ikhishwe ngesikhathi nophenyo audit kwamanye endaweni ethile yomsebenzi zezimboni, lapho ukuhlonza kanye ukuthola kahle ichazwe umbono omuhle akunakwenzeka ngenxa yokuntuleka ulwazi oluningiliziwe.

Kushintshwe umbiko audit izinhlobo okungase kube izingxenye kuye kwethonya izici ezihlukahlukene mabhuku esikhishwe ngesikhathi nesenzakalo izimo ezingaholela ezivimba ukuthola ulwazi oluphelele nokunokwethenjelwa ngokwanele.

Ukushintsha isiphetho mabhuku zihlanganisa lo Mbiko abafanelekayo, siphethe nge nesitatimende kwemibono, kanye kube isiphelo sesimiso banombono ongemuhle. Imibono nge ukubhuka ehlukile noma uzokwaliwa okuphelele okuvela kuyo le nkulumo esetshenziswa mabhuku uma kwenzeka i-audit noma umkhawukho wesikhathi yokuqinisekisa kukhethwa izingxenye ezihlukene inqubo lonke ukukhiqiza, lapho enye idatha elinganiselwe kungenzeka ingabonisi ngokoqobo.

A Ushintshe audit umbono nokubukwa ke lungenzeka ekukhombeni umehluko nge eziphethe inhlangano kwezomnotho ezicwaningiwe. Imibuzo ukudalulwa zezimali, izinqubomgomo zokubalwa esetshenziswa futhi izimiso zalo eziyisisekelo, izindlela zokusebenza, njll Ukungafani idatha ukubala futhi ukukhomba ukuphazamiseka kokulinganisela lezi izitatimende zezimali kungathinta inkulumo kwemibono mabhuku.

Yokugcina umbono audit ungaboniswa mazwi: "... ngaphandle ezimweni ezithile ..." (lapho umbono nge ukubhuka) noma izitatimende zezimali ngoba wezimali iqukethe ezinye idatha engavumelekile ukuthi ungavumeli ukucacisa ukuphelela nokushaya emhloleni lezi zitatimende zezimali.

Zonke izinhlobo audit imicabango yabantu (umbono omuhle, noma yimuphi Ushintshe) zenziwa ngezilinganiso ngokuqinile kuchazwe nezimfuneko. Okokuqala, wonke amadokhumenti abuyekezwa eqoqwe into eyodwa, ekhomba wabalula ngomunye sheet zasayindwa ofaka mabhuku. Okwesibili, zisekelwa uphawu siqu abuyekezwa futhi kuvunywe umphathi yokuqinisekisa isignesha. Okwesithathu, usuku ngemvume isiphelo sesimiso ikhanda kwamabhuku ithobela usuku ekupheleni test.

Kufanele kuqashelwe ukuthi ngemva kokuhlinzwa, futhi umbiko mabhuku nge ukubukeka izici ezithile ezithinta nokwethenjelwa ukunemba izitatimende zezimali, mabhuku-umhloli ayidingekile bathumele izicelo, zihlose ukuthola kwezimo. umthwalo Legal for ekwazisa inhlangano kuhlaziywe kwalezi zimo amanga ngokuphelele ukuphathwa kwenkampani.

Zonke izinhlobo imibiko yokucwaningwa kwamabhuku ifakwa kuphela ngesisekelo amasheke documentary futhi waqinisekisa eyinhloko accounting imibhalo. isiphetho Positive ngezinye izikhathi kungaba izizathu zokwesula we okuhleliwe intela kwamabhuku. Futhi kwezinye izimo, izinhlobo zemibiko audit kungenziwa inselele enkantolo. Zingase zigunyazwe ezingamanga nezidukisayo.

umbiko Noma yimuphi mabhuku kanye nohlobo kuyinto ehlukile emihle yokwenza izinqumo zezomnotho kubo bonke imikhakha abasebenzisi ulwazi lwezimali, njengoba ngokuhamba kwamabhuku wembula nekubukana nebutsakatsaka lobunyenti, wembula nokushintshashintsha ezahlukene senqubo yokukhiqiza. Ngakho-ke, ukuqhuba i audit noma cha minyaka yonke, unqume ukuba abatshalizimali. Kodwa izinzuzo zayo zisobala! Lokhu Lokuhlatiywa izindleko, futhi ukwanda yokuthengisa amavolumu, futhi iqhakambisa zonke izigaba ukukhiqizwa.