Umbiko mabhuku: isibonelo. umbiko mabhuku: ukwakheka kanye nemigomo ye-Ukukhishwa umbiko mabhuku

umbiko Umcwaningimabhuku futhi umbiko mabhuku kukhona imibhalo sibonakalisa intuthuko kwamabhuku kanye inhloso umbono, zavela ekupheleni kwayo. ukugcwaliswa yabo iqhutshwa ngokuhambisana kwezinkambiso nemigomo esebenzayo. Cabangela eminye, njengoba wafinyelela iziphetho kwamabhuku.

definition

Isiphetho kwamabhuku kuyinto nesento, senzelwe abasebenzisa ezimali (zezimali) Imibhalo lapho abakhona audit umbono nokwethenjelwa idatha futhi zihlolwe ngokwesiko labo enkonzweni yabo accounting ku Russian Federation. ekwakhiweni kwalo reflection kwenziwe ngokuhambisana nemithetho esebenzayo. Ukuthembeka ibizwa ngokuthi ezingeni ukunemba ulwazi, ukuvumela umuntu onentshisekelo sifinyelela iziphetho ezifanele mayelana impahla kanye nesimo esingokwezimali inkampani, imiphumela yomsebenzi kwalo kutemnotfo sisekelwe ngalezi zinkomba izinqumo ezinolwazi. Ukuze okuqukethwe umbiko mabhuku kuyakuba umuntu obhekene kwamabhuku. Kumele kukhunjulwe ukuthi ukulungiswa nokuzithoba accounting (zezimali) isiqondiso idokhumenti ihlangabezana inhlangano zihlolwe. Kusukela leli thuba kusobala ukuthi kwamabhuku akukunikezi inhlangano yemfanelo endaweni yokubika.

ngezigaba

Audit kuyinto ngezinhlobo eziningi:

1. Initiative.
2. Okudingekayo.
3. On izabelo ezikhethekile.

Njengoba okuhlangenwe nakho okungenhla kubonisa, kungcono ukusebenzisa isampula olulodwa (isibonelo) kuzo zonke imiphumela. umbiko mabhuku kumele wenza ngesiRashiya, amagugu izindleko akhonjiswa lwemali kazwelonke. Lowo Mbhalo wangonyaka we iyatholakala inhloko inhlangano zihlolwe ngesibalo okunjalo amakhophi, esinikela inkontileka.

isiqondiso sikahulumeni

U-Inspector General unesibopho ekwakhiweni ngekukhula kwemibono phezu ukuthembeka imibhalo zonke izici eziphawulekayo. Ukudweba umbiko audit kwenziwe ngokuhambisana ezilungisiwe ngokuyinhloko ngezindinganiso sikahulumeni. Ikakhulu, i-oyisisekelo kuyinto №6, evunywe uhulumeni isiqondiso №696 ka 23 Septhemba. 2002 Le ndinganiso, kanye nezinye izenzo ezifanayo, yakhelwe ukuhlangabezana nemithetho yamazwe ngamazwe elawula imisebenzi nokuhlola. Umthetho usungula izidingo iyunifomu ukuba umbhalo wokugcina kwamabhuku.

isicelo

umbiko mabhuku njalo saziso kuhambisana izitatimende zezimali, maqondana okuyinto zavela futhi wabonisa imicabango yabantu. Kufanele kuvunyelwe sanyathela inhlangano zihlolwe. It kumele akhombise usuku kumiswa. Ukulungiselela kwemibhalo ekhiqizwa ngokuhambisana nezidingo komthetho emkhakheni amarekhodi ezimali. umbiko Umcwaningimabhuku futhi izitatimende yencwajana ethi ku iphasela single. I amashidi zibaliwe, zintambo, uphawu nguMcwaningimabhuku. Ekhasini elilandelayo likhombisa inani amashidi in the iphakethe. Njengoba kushiwo ngenhla, i ukukhishwa kombiko audit wenziwa eziningi amakhophi, okuyinto Kwavunyelwana ngu mabhuku futhi inhlangano zihlolwe. Nokho, zombili izinhlangothi kufanele wamukele okungenani eyodwa iphakethe imibhalo.

Ukwakheka umbiko wokucwaningwa kwamabhuku

Amazinga inikeza uhlu izakhi eziyisisekelo saziso ukuthi kufanele khona umbhalo wokugcina. Lezi zinhlobo zikasawoti zihlanganisa:

1. Igama. Isibonelo: "umbiko Umcwaningimabhuku sika phezu zezimali (ezimali) imibhalo."
2. Nola. Ngokusho isivumelwano noma imithetho umthetho, idokhumenti ngokuvamile babethunyelwa umnikazi isihloko zihlolwe, ibhodi yabaqondisi nokunye.
3. Ulwazi mayelana mabhuku.
4. Idatha ebusweni zihlolwe.
5. Ingxenye yombiko mabhuku. Ziyakwazi ngokuvamile ezintathu. Lena ingxenye ezethula, emabhuloki ezichaza kwenkululeko audit ngokubona Uchwepheshe ogunyaziwe.
6. Usuku lombiko mabhuku. Nansi Ulungise ikhalenda usuku kwaqedwa kwamabhuku. Lo chwepheshe unesibopho kuphela ngokuveza okusenhliziyweni yabo phezu ukuthembeka imiqulu yezezimali ngesikhathi kwamabhuku. Okunye ukuthengiselana ukuba kwenziwe ngemuva kokuphela kwamabhuku, akusiyo wemfanelo.
7. Kusayina.

Ulwazi mayelana amaqembu

nemininingwane yabacwaningi mabhuku lifanele lifake hlangana:

1. Ibonisa uhlobo yenhlangano-zomthetho zebhizinisi.
2. Igama lenhlangano kuyiphi mabhuku usebenza.
3. Wendawo.
4. Usuku, isibalo Isiqhingi oNgcwele phezu yokubhalisa.
5. Imininingwane nelayisensi. Lapha ucacise usuku, inombolo, igama igunya lokukhipha ukugunyazwa ukuqhuba imisebenzi ngesikhathi ubuqiniso isikhathi sakho.
6. Ubulungu ezinhlanganweni professional accredited bamabhuku.

Idatha ebusweni zihlolwe zihlanganisa:

1. Okubonisa ngesimo esingokomthetho isihloko.
2. Igama lenkampani.
3. Ikheli.
4. Usuku, isibalo Isiqhingi oNgcwele phezu yokubhalisa.

kwesigaba ezethula

Le ngxenye equkethe ulwazi mayelana inkathi nokuhlinzekwa kolwazi kumadokhumenti zezimali, isakhiwo yayo. Ikakhulukazi, kufanele kube: "Balance" (inombolo f 1.), "Ibika ngokuhlangana ukulahlekelwa futhi inzuzo" (inombolo f 2.), Isijobelelo f. №№ 1 no-2, i inothi ochazayo. Ngaphezu kwalokho, iyunithi lihlanganisa ulwazi ezethula ukwabiwa kwezibophezelo phakathi komcwaningi wamabhuku futhi inhlangano zihlolwe. Izibopho ezihlobene nokulungisa amaphepha yezezimali ziyothwalwa inhloko yenhlangano ezicwaningiwe. Umcwaningimabhuku unesibopho yokuzwakalisa umbono ezingeni umbiko abanekhono zinokwethenjelwa kuzo zonke izici eziphawulekayo.

Umthamo audit

Kule ngxenye, lolu lwazi olulandelayo likhona ukuthi:

1. Ucwaningo lwenziwa ngokuhambisana nomthetho federal, iziqondiso (amazinga) imisebenzi, imithetho sisebenza kuleli inyunyana, zazo mabhuku izenzo kanye nezinye izenzo.

2. Ukuhlolwa kwakuhleliwe futhi kwenziwe ukuhlinzeka isiqiniseko sokuthi izinkomba zezimali ethulwa ngaphandle ukuhlanekezela abalulekile.

3. Ukuhlolwa okwenziwe nsuku sokukhohlwa kuhlanganisiwe:

1) Isifundo zokuhlola ubufakazi-based, esiqinisekisa ukubaluleka nokudalulwa imisebenzi ezezimali nezomnotho inhlangano zihlolwe.

2) izindlela Assessment kanye nezimiso accounting, oda ukubika.

3) Ukukhomba main kokuhlaziywa emagugu lakhona imibhalo zezimali.

4) Ukuhlolwa isethulo jikelele yesitatimende sezimali.

4. Ukucwaningwa inikeza isisekelo salokho ekwakhiweni ngekukhula degree of ukuthembeka imibhalo zonke izici ezibalulekile futhi ngokuvumelana nemithetho accounting umthetho osebenzayo.

izigaba ezengeziwe

Block, echaza umbono audit kufanele kudalulwe ngendlela ebhaliwe komcwaningi wamabhuku zihlolwe ezingeni ukuthembeka okutholakele idatha. Lowo Mbhalo wangonyaka we kumele kube imidwebo samanje abantu abaphethe. Ukusayinwa umbiko audit yinhloko yenhlangano, okuyindawo mabhuku usebenza, noma omunye umuntu ogunyaziwe noma umhloli omkhulu. Kulo mBhalo, eminye ukhombise inombolo, uhlobo isitifiketi ziqu nobuqiniso isikhathi sakho.

Indlela umbiko wokucwaningwa kwamabhuku

Basuke kuchazwa yi-Federal ejwayelekile №6. Ukulawulwa sihlinzekela zinhlobo ezilandelayo kwemibhalo: umbiko mabhuku elingagunyaziwe futhi uhlobo ukushintshwa. Eyokuqala ibhalwe umcimbi mabhuku kwaba nombono wokuthi ukwaziswa wokuhlola kwemibhalo ukwethula sasivumela isimo yenkampani zezimali kanye imiphumela yomsebenzi walo kwezomnotho, zihambisane nemigomo kanye nezindlela zokubala, nezimfuneko zomthetho. Uma kukhona ngenxa yezizathu eziningana kubalulekile ukulungiselela ifomu Ushintshe lombiko mabhuku.

izimo

U-Inspector General ungenqaba ukulungiselela isiphetho esihle ebukhoneni okungenani kwalezi zimo ezibekwe uma, ngokubona uchwepheshe, ithinta noma ingase ibe nomthelela obalulekile ukunemba ulwazi olunikeziwe. Lezi zinto zibandakanya:

1. Linganisa kwenkululeko umsebenzi mabhuku.
2. Ukungavumelani elekhanda isihloko zihlolwe ku:

• nokwamukeleka izinqubomgomo zokubalwa akhethiwe yinhlangano;
• indlela yokusetshenziswa kwawo;
• the Ukwanela kwezinto ukuvezwa kumadokhumenti zezimali.

Kunemininingwane ephelele yezizathu ye Ushintshe Ifasitelana LoLwazi

Inkampani kuhlaziywe noma abahlinzeki yangasese esingazilungisa isenzo esinjalo ukube bekunabantu izici:

1. Musa sinomthelela umbono kwamabhuku, kodwa ezichazwe idokhumenti. Inhloso yabo ukuze zidonse ukunaka abathintekayo ngesimo esithile izinhlangano zihlolwe futhi sibonakala ngokwanda idatha yezimali.
2. Ezithinta umbono audit, umphumela okungase okutholakele kanye ukubhuka, ukwenqaba ekwakhiweni yabo noma esibi umbono kwamabhuku.

Kungakhathaliseki ukuthi izimo basisebenzisa njengeHholo ngesisekelo ukulungiswa isenzo Ushintshe, esigabeni ahlukene komcwaningi wamabhuku lembula izizathu kokuqedwa kwalo.

ngokucacile

Lapho senza idokhumenti Ushintshe kufanele ucacise base-izici. Isibonelo: "Umbiko mabhuku izimo ezithinta umbono audit" - isenzo iqukethe umbono abafanelekayo ngenxa yokuba khona izingqinamba umsebenzi Uchwepheshe "njengoba isizathu ukulungiswa leli phepha ukuze bangabhekani banganikela ukungavumelani nabaphathi izinkampani zihlolwe ku izinqubomgomo zokubalwa kufanele kube .. uqaphele ukuthi kuncike ngezinga elithile kuchwepheshe emsebenzini imingcele, uyena onelungelo lokusho hhayi kuphela ukuveza umbono abafanelekayo, kodwa futhi ukuba senqabe sifika eziphethweni ezithile. isiphetho engakhi kungaba isigaba dgotavlivatsya uma kwenzeka kanjani impikiswano ethile ukuphathwa izinkampani zihlolwe phezu Ukwanela kwezinto ukuvezwa kumadokhumenti zezimali.

Izinhlobo izenzo Ushintshe

Uma kucatshangelwa ulwazi ngenhla, siye saphetha mikhakha elandelayo kuchazwa:

1. Musa nomthelela ukunemba amarekhodi ezimali.
2. Nge ukubhuka.
3. Nge ukwenqaba Ekuthathweni iziphetho.
4. Negative.

A umbono afanelekayo sivezwe kula khona eziningi izimo. Ikakhulukazi, kuvunyelwe lapho umcwaningimabhuku ephetha ngokuthi i elingagunyaziwe lokwakha isiphetho akunakwenzeka. Nokho, umthelela umehluko ukuthi Kuye kwaphakama elekhanda umuntu zihlolwe, noma kukhawulwe isikophu umsebenzi professional ayikwazi kubhekwe Ubaluleke futhi ijulile ngokwanele ukusebenzisa ilungelo lokuhoxa. Kulokhu, isitatimende kumele siqukathe le nkulumo kanje: "Ngaphandle ngaphansi kwezimo ...". U-Inspector General ungenqaba ukuveza umbono. Lokhu kwamukeleka lapho komkhawulo ukwenaba wakhe ngokujulile ngakho futhi okuphawulekayo ukuthi uchwepheshe akakwazi ukuthola okwanele, ngokombono wakhe, ubufakazi. Ngenxa yalokho, akakwazi ukuveza umbono eyanele ngobuqotho kwamabhuku kwezezimali.

umehluko lelincomekako nobuholi

Ukuphikisana e ngokubona Abaqondisi kanye uMcwaningi Mabhuku zihlolwe inkampani kungenzeka kubalulekile ngemibhalo zezimali. Kulesi simo mabhuku lizokwenza esiphethweni sokuthi ahlawuliswe ukubhuka kungahle kungabi ezanele ukudalula isimo edukisayo noma olungaphelele izitatimende. Ukuze Ezimweni ezinjalo, empeleni ukuthuthukisa indlela amagama abekwe ngayo ezifanele. Ukuze uthole ukuqonda kangcono, sikunikeza isibonelo. umbiko mabhuku ikhishwa ngendlela elandelayo:

"Ngokubona kwethu, ngenxa ithonya lalaba izizathu nezimo we Imibhalo ibhizinisi" A "ibonisa isimo alithembekile zezimali ngomhla ka 31 Disemba 20_g. Futhi Imiphumela zokusebenza kuhlanganise 1 Januwari kuya ku 31 December. 20_g. Womanyano."

icala ekhethekile

Ekusebenteni, ngezinye izikhathi kukhona isiphetho zamanga. Kuyinto isenzo yakhelwe, ngaphandle audit noma ukusetshenziswa kwaso, kodwa ayihambisani Imininingwane ekhona imibhalo zihlolwe. Ukuhlonishwa isiphetho ngokusobala zamanga kuphela izinkantolo.

Izici izenzakalo

inombolo Ikhalenda onikelwa ekuphetheni kumele ifane usuku beqeda audit futhi alandele emva usuku ukuvunyelwa amarekhodi ezimali webhizinisi zihlolwe. Ngokukhethekile kufanele kukhokhelwe oda izenzakalo reflection. I PBU 7/98 kukhona izidingo eziningana ezihlobene nalolu daba. Ngokuhambisana lezi ziqondiso yakha imigomo umbiko wokucwaningwa kwamabhuku. Kunemikhakha emibili imicimbi. Eyokuqala zenzeka phakathi nosuku-balance sheet kanye nenani ukuvunyelwa esiphethweni ikhalenda. Ngaphezu kwalokho, kukhona amaqiniso ezikhonjwe emva Ukukhishwa umbiko kwamabhuku. Zonke lezi zenzakalo ihlukaniswa njengoba kwenzeka ngemva kosuku-balance sheet. definition reflection yabo imithetho ilungiswe PBU 7/98, kanye Federal №10 ejwayelekile. Ngokwe yokugcina, mabhuku kufanele ucabangele umthelela amarekhodi ezimali esiphethweni yezinto ezenzeka ngemva ngosuku lokubika. Ngesikhathi esifanayo uyabucabangela kokubili izici evumayo nangenkathi ezimbi. I amarekhodi ezimali izenzakalo ezilotshwe:

1. Nihlola khona ukubika izimo usuku kwezomnotho, okwaholela inhlangano zihlolwe usebenza.
2. Ukuze babonise ukuthi kwakusazoba okuvela isilawuli emva ikhalenda izimo lapho inkampani lucwaningo umsebenzi.

Ngemva usuku kumiswa izitatimende zezimali kungenzeka zehlakalo:

1. Ezivukayo ngaphambi kosuku zokuvunywa isenzo kwamabhuku.
2. Kwavela emva ukusayina kanye isiphelo sesimiso ikhalenda nesibalo bonke ababambe iqhaza.
3. Ukwambula emva ukudluliswa isenzo sokugcina abasebenzisi.

izinqubo ezidingekayo

Ngokuphathelene zezenzakalo ezenzeka ngaphambi kosuku zokuvunywa, uchwepheshe kumelwe nifeze imisebenzi eminingana. Bonke bahlose ukuthola ubufakazi ezifanele nezanele ukuthi zonke lezi amaqiniso, ukuba khona lapho kungase kudingeke wenze izinguquko ukuze amarekhodi ezezimali noma ukuvezwa therein aqine. Izinqubo zihlose ukuthola lezi zenzakalo ziyasetshenziswa eduze ngangokunokwenzeka ukuze usuku isiginesha esiphethweni. Uma uchwepheshe kuzoveza amaqiniso ezingase kuphazamise ukusebenza imibhalo zezimali ezidingekayo ukunquma ukuthi ngokufanele tifundziswe zokubala ngokwanele kudalulwe ukwaziswa okuphathelene nawo.

inombolo Rule Federal 10

Le ndinganiso iqukethe izimfuneko imisebenzi okhokhelwayo maqondana ezenzeka emva kosuku isiginesha esiphethweni, kodwa isibalo kwekhalenda bonke ababambe iqhaza. Ngemva izitifiketi isenzo yokugcina yemfanelo uMcwaningi maBhuku sika ungafaki ukulandelwa kwenqubo noma ukuthumela izicelo imibhalo zezimali. Abantu Abadala Abavuthiwe ngokusazisa mabhuku izenzakalo ezingase zithinte amanani kwabikwa kuyi, ngemva kokuvunyelwa sesiphelo sesimiso wemfanelo ukuphathwa inhlangano zihlolwe.

izenzo uchwepheshe

Uma mabhuku uye bati umcimbi ezingase kakhulu kuthinte isimo namarekhodi ezimali, usuku ukusayina Ekuphetheni, kufanele:

1. Ukuze usungule isidingo izinguquko ezimali ephepheni.
2. Xoxa isinqumo ngale ndaba, ephethe ikhanda inhlangano zihlolwe.
3. Yenza izenzo ezidingeka, ikhumbula imininingwane yalolu izimo uchwepheshe wayezazi lezi ngentuthuko ngaphansi kwazo.

Amaqiniso phendla enikeza abasebenzisi idokhumenti

Uma Izigamek atholakele ekhona ngesikhathi usuku ngemvume isiphetho emva ukudluliswa nabathintekayo zayo, kodwa ngaphambi kokuba ivunyelwe kubo, ngokuqondene okuyinto kwakudingekile ukuguqula isenzo, onguchwepheshe, unquma ukubukeza amarekhodi ezimali ukuxoxisana ngayo ikhanda webhizinisi zihlolwe. Lapho ukulungisa ezimali amaphepha uMcwaningi Mabhuku wenza izinqubo ezifanele. imisebenzi yakhe futhi zihlanganisa ukulungiswa isenzo yokugcina isigaba esisha, iso-ekubambeni, kwachazwa isisekelo kabusha Ukuhlola imibhalo kanye nokubhaliswa esiphethweni ngaphambili.

debatable

Uma uchwepheshe uyazicabangela kufaneleka ubuyekeze amarekhodi ezimali, kodwa ukuphathwa inhlangano zihlolwe akuthathi izinyathelo ezifanele, kufanele wazise umuntu, olawula umqondisi wenkampani ukuthi abasebenzisi uzokwaziswa mayelana nakwenzeka sithembele isenzo sokugcina. Lapho esondela usuku ababika esikhathini esizako kanye ukuvezwa kolwazi ngendlela efanele emaqinisweni okuphila kwezomnotho isidingo kabusha Ukuhlola amaphepha kanye nokulungisa esiphethweni zingase zingaveli. Inhloko inhlangano zihlolwe unesibopho ulwazi ekhona kwamabhuku, futhi ukuchitshiyelwa koHlelo izinguquko ezifanele ekuhlonzeni izenzakalo nomthelela ku ukwethenjelwa kwalo. Inkampani kuhlaziywe noma abahlinzeki yangasese obangela Ukwanela kwezinto ngomhla kokuhlaziywa kwamathenda la maqiniso.