Umsebenzi Audit: essence eziyisisekelo umehluko wemisindo nemiqondo yamagama

Sonke baye bezwa okuthile eziyinqaba ezingajwayelekile elithi "Audit", futhi sibhekene eside ezifana nokuhlola. Isikhathi esining impela kukhona imibuzo ngalokho, zimelelani abantu lo msebenzi? Iningi labantu baseMakedoniya inhlangano yamanga umsebenzi emkhakheni inkonzo alalelwayo, kodwa lokhu akulona iqiniso: tetsamelilwati - awusebenzi onjiniyela umsindo! umsebenzi Audit Kuyathakazelisa kakhulu, kuyinkimbinkimbi futhi enesibopho.

umsebenzi Audit kuyinto yokuqinisekisa kwezitatimende zezimali, ngokunemba imibhalo, ukukwazi ezomnotho imibhalo zangaphakathi inkampani kanye nokudluliswa kwemininingwane ezitatimendeni zezimali. Audit umsebenzi eRussia basungula ne kokuwa kweSoviet Union, kodwa kuphela eminyakeni eyizinkulungwane ezimbili-sikwazi ukukhuluma ekuqaleni intuthuko yempela kwamabhuku e-Russia, ngoba ngalesi sikhathi ezweni lethu lafika audit ezifana edumile emhlabeni wonke ukumba njengoba Pricewaterhouse Cooper, KPMG, Ernst & Young kanye nabanye.

Njengoba sishilo, umsebenzi audit kuyinto ukuqinisekisa ngokunemba ukusebenza isibonisi imisebenzi kwezomnotho. Qaphela ukuthi ibhizinisi ngalinye siboniswa imibhalo ibhizinisi ngaphezu kwesikhathi esisodwa. Okokuqala, it is uboniswa okubizwa ngokuthi idokhumenti eyinhloko, okuyinto ubufakazi oyinhloko kuthengiselana. Ngokwesibonelo, uma kuziwa ukuthengwa iziphi izinto, idokhumenti eyinhloko inothi maphilisi; Uma sibonisa ukubaluleka ezimpahleni ezingasuki phansi, i idokhumenti yokuqala ezocatshangelwa futhi kuyisenzo nokuthuma.

Ngemva imisebenzi ziye uboniswa imibhalo eyinhloko, alotshwe nelogi zebhizinisi, lapho ukuthenga eqoshiwe kanye akhawunti efanayo, lapho kulotshwe le debit nama-credit. Ngemva kokuhlinzwa ukubhaliswa kuyi-Journal of okufakiwe ezifanele kule izitatimende kokubili entry balwisana, futhi ekupheleni ibhalansi konyaka wonke ama-akhawunti avele balance sheet kanye namanye amaphepha emvume yesitatimende sezimali.

Umsebenzi we-mabhuku, ngokuyinhloko kuba ukuqapha isibonisi efanele yokusebenza kwebhizinisi kuzo zonke izigaba zokubala - kusukela idokhumenti yokuqala ukuba otchetnosti.Kak ngokuvamile audit Kwenziwa izingxenye ahlukene we-akhawunti, okusho, eceleni eliqinisekisiwe ezimali ye ezimpahleni ezingasuki phansi, ama-akhawunti Iyatholakala futhi akhawunti izikweletu, nemizana namakhasimende, ukungena kwemali, nokunye. Isidingo amasheke ehlukile indawo ezimali ngamunye ngenxa yenqwaba kakhulu umsebenzi futhi, ngenxa yalokho, awokuthi amaphutha kanye ukungalungi e kwamabhuku "konke ngesikhathi esisodwa."

imisebenzi Auditing igcwaliswe kokwenziwa komsebenzi incwadi O inkampani, lapho umcwaningimabhuku eveza umbono wakhe mayelana nesimo sezindaba kule nkampani. Kulesi isiphetho waveza emazwini nokuphulwa komthetho wathola ngesikhathi sokuhlolwa. Ngokuvamile, okukhiphayo kungaba izinhlobo ezintathu: omuhle ngokungabi bikho thuthuva, kunemibandela omuhle uma ukuthola ukwephulwa ukuthi musa idlule umbundu ukubaluleka, futhi omubi uma mabhuku wathola ukwephulwa abalulekile. Okubalulekile embundwini yokutholwa inani amaphesenti amahlanu ukuphambuka ukubaluleka inkomba siboniswa yokubika ukubaluleka kwalo langempela.

umsebenzi Audit linendima ebalulekile ekusebenzeni mshini kwezomnotho izinkampani ngamunye kanye nomnotho wonkana, ngoba sibonga mabhuku ukugwema ukubonakala amaphutha amaningi ezitatimendeni zezimali, kanye ukuphikisana ikhomishana namaqhinga ezihlukahlukene zezomnotho.