Audit izibalo nesabelomali

Kwakona nje ukuthi indima eyadlalwa isabelomali isimo empilweni yomphakathi, kuyithinta kanjani isimo nobudlelwane bokuhlalisana nezimo zengqondo, uthi kwamabhuku izibalo ne isabelomali kuyinkinga esiphuthumayo kakhulu mayelana nekucinisekisa nenqubomgomo osebenzayo yentela.

Ngokomlando, onyakeni odlule, inqubomgomo kwesabelomali isimo sesishintshile kakhulu, nakuba isimo into ngempela olandelanayo e isisekelo salo. Amashifu eziye zenzeka, ikakhulu sigxile ubunye lezisekelo kohlelo kwesabelomali futhi isilinganiselo aso izindinganiso ezamukelwayo emazweni omhlaba.

Izikhombisi eyinhloko zokuthuthukisa inqubomgomo Isabelo Sezimali SikaZwelonke yilezi:

- beqinisa base yemali engenayo iqhakambisa imithombo isabelomali kanye nekwenyusa isabelo izintela engaqondile ;

- ukunikeza ukuzimela esikhulu ukuze amabhajethi lesifunda kanye lendawo.

Ngokwemvelo, audit zasemizaneni isabelomali ngaphansi kwalezi zimo kuba ithuluzi asebenzayo kwenta ncono imphumelelo inqubomgomo yentela. Mkhulu indima yakhe njengomuntu indlela nokuvinjelwa ubugebengu kwezomnotho.

Ngokuhamba ehloliwe izibalo libabiza zonke izimali ezingenayo kanye izintela ngezizathu eziningana, okubaluleke kunakho konke ukuthi phakathi awo: ifomu iziphethu, izindlela ukususwa, izinto intela, imiNyango kanye umkhakha ukubandakanya, ukubaluleka. Ngokusekelwe zamagama yalezi ngeengaba kunqunywa ezingeni lapho lezi izintela futhi kanjani isabelomali izobandakanya.

Audit izibalo ne isabelomali ngokuvamile eyenziwa ngezindlela ezimbili.

okucwaninga kwamabhuku kwangaphakathi ubuchwepheshe yokuqinisekisa, eyenziwa ngesisekelo kohlelo olufanele, algorithm. Ukuze afeze isheke enjalo kuyadingeka abasebenzi abaqeqeshiwe ukuthi uyakwazi ukwenza umsebenzi ngempela isimiso e omningi ngesikhathi esilinganiselwe. Njengomthetho, akudingi izisebenzi abanamakhono futhi aqeqeshiwe edingekayo ukuze ukuqinisekiswa ukuthenga okuthile. Okuningi ezindaweni eziyinkimbinkimbi ukuphathiswa onekhono kakhulu. Inhloso ngqangi yalo lolu hlobo audit - iqoqo, ngezigaba, ukuhlela ngeenqhema nokuhlukanisa kufinyeta idatha yezimali i-ukuhlaziywa okwalandela.

audit Ofanele izibalo ne isabelomali wagxila emsebenzini sicubungule ubufakazi noma rebuttal ngobuqotho kwemibhalo zokubika zezimali.

Nakuba kungekho isethi esiqinile kwanoma iyiphi ucezu umthetho imithetho elawula okuqukethwe ezigabeni audit emazingeni ahlukahlukeneko wendlela umcimbi. Ekusebenteni, kwakukhona test ngemibono, ehlanganisa izigaba ezilandelayo:

- ekubhaleni uhlelo owandulelayo ngenxa audit ;

- ukuhlolwa kanye isibikezelo izingozi waqonda;

- ukuthuthukiswa kohlelo kwamabhuku;

- isheke uqobo;

- efingqa imiphumela isheke futhi yayo Imininingwane ezabhalwa.

Ngenxa yalesi sehlakalo, okuyinto kwamabhuku lenkampani noma ezivezwa inkampani akhawunti isabelomali, izidingo eliphezulu kakhulu ngokuya control izinga inhlangano. Lena zohlelo nakakhulu ngoba ngokwabo imiphumela yokuhlolwa kwamabhuku kungenzeka ibe ngaphansi kwegunya kabusha luhlolo iziphathimandla zentela emizimbeni.

Okuqukethwe kwamabhuku kumelwe nakanjani ziqukethe akhawunti kokuhlola 68. ezimali Analytical we-akhawunti Kwenziwa uhlobo intela. Kufanele kukhunjulwe ukuthi kule akhawunti angavulwa sub-akhawunti ahlukahlukene, kuhlanganise, ngokwesibonelo - "Izibalo we-VAT". Kulokhu, kuzomele udale uhlelo oluthize lapho audit oyokwenziwa ngaphansi ukubala VAT.

Ngokuhambisana izinguquko zakamuva Tax Code, umsebenzi mabhuku kuyinto ukuqinisekisa:

- ukunemba ekubalweni base intela;

- ukuthembeka izinzuzo imali iyaguquka;

- nokulandela imithetho neziqondiso zendlela izibalo lentela;

- lokukhokha okugcwele ezifika ngesikhathi lezinkokhelo isabelomali;

- ukuba semthethweni ukusetshenziswa intela nendlela yokukhuthaza;

- ukuxhumana akhawunti ama-akhawunti e-balance sheet ibhizinisi noma ibhizinisi kanye ne-accounting ku-akhawunti 68.

Okunye imisebenzi ukuhlolwa ziqhutshwa ngokuhambisana ikhomba ubuthakathaka ngokuhamba kwamabhuku noma ezinye izimo futhi akhuthazayo.