Lingaliro ndi ntchito kafukufuku, akamanena za kafukufuku wa chuma atathana

Lingaliro la kafukufuku ndi ntchito kafukufuku, komanso vuto la kafukufuku, auditing mfundo ndondomeko ya boma lamulo, komanso nkhani zina zokhudza ntchito ya Makampani kafukufuku, anafotokoza lamulo Russian Federation "Pa Auditing".

Malinga ndi lamulo pansi pa kafukufuku zimatanthawuza kuti ndi kafukufuku osadalira pa nkhope statement a chuma kuti audited, pofuna kusonyeza mlingo wa kudalirika kulondola kwa mapangidwe mawu amenewa. Activities zogwirira ntchito kafukufuku (ntchito kafukufuku, misonkhano kafukufuku) - ndi ntchito za auditing mabungwe kapena auditors payekha kuchita kafukufuku ndi kupereka mitundu yonse ya zokhudzana ntchito. ntchito zimenezo zimaphatikizapo mndandanda wa boma mfundo auditing.

Kufunika kwa auditing zonse statement a chuma ndi makampani apadera kuti ndi ziphatso zoyenera, zinachititsa zifukwa monga

- n'zotheka sikokwanila mwachikulu kuwunika kudalirika kwa ntchito zimene ndi kulondola kwa mawu ndalama ankalemba ake,

- ndi kudalira mwachindunji za zotsatira za zosankha zimene kutenga ogwiritsa (ndalama), ubwino wa mfundo kupezeka kwa iwo,

- kusowa kupeza mfundo ndi ukatswiri kwa yachinsinsi yake.

Kuti akwanilitse zolinga kafukufuku mu katswiri pa kafukufuku azimva zolinga kiyi kafukufuku:

- deta odalirika chachikulu ntchito zachuma komanso kukhala audited chilli ndi kupanga maganizo awo ochokera pa zokhudza chikhalidwe chenicheni cha ndalama chilli ndi bizinesi;

- zinchito ntchito kafukufuku, kuphatikizapo yowerenga ndi kukonza zolakwika (kupereka malangizo pa njira zotheka cholakwika kulewerana)

- Strategic ntchito kafukufuku (kupereka malangizo pa njira mulingo woyenera chitukuko cha mudzagwiritse zachuma pamaziko a deta analandira);

- ntchito ulamuliro (zonse komanso mwadongosolo kuwunika ogwira ntchito pofuna kuteteza m'tsogolo awa ndi zolakwika zina).

Pa mayeso akonzedwa kukwaniritsa malipoti ndi zolembedwa ndi zachuma, kuonetseredwa mwatsatanetsatane za gulu la chuma ndi ngongole, kuli irregularity aliyense mu njira kuwerengera za chuma kwa ogwira anakhazikitsa.

lipoti ku ofesi ya Auditor a pa kudalirika ndi lolondola mlandu mawu (ndalama) kwa gulu audited muyenera kuganizira mfundo zotsatirazi:

- mkulu kuvomereza ndi malipoti azachuma,

- n'loonadi ake ndi chokwanira,

- magawano ndi zolondola,

- Gawo olondola a zinthu, Kuwulura awo ndi kuwerengera.

Amodzi mwa malo ofunika kwambiri pa ntchito zachuma za ogwira ntchito iliyonse zatenga chuma atathana (FA). Iwo ntchito zinthu zikuluzikulu za gulu (kumatanthauza kupanga, kundipatsako kwa katundu, anausiya, etc.). Choncho, gulu lililonse malonda n'chofunika kwambiri bungwe ndondomeko kulongosola za chuma atathana ndi mosamalitsa kulitsatira. The kafukufuku wa chuma atathana ikukhudza kutsimikiza ndi woyenera kuchita malonda ndi ogwira atathana chuma chawo yanuyo koyamba yake kuzindikira ndi Kulemba.

Ntchito kafukufuku wa chuma atathana ndi umboni nkhani za mfundo kasamalidwe likupezeka mu mawu ndalama za chuma lokhazikika. Iwo amati kuphunzira ndi kusanthula kapangidwe ndi kapangidwe opaleshoni dongosolo, komanso zikhalidwe za yosungirako awo ndi ntchito, onani kulondola yolemba wotuluka pa dongosolo kayendedwe opaleshoni, aziona depreciation anasonkhanitsa ndi kulondola zolinga zake mlandu, chitsimikiziro cha zotsatira ikuchitika revaluation wa chuma lokhazikika mu lipoti chaka, etc. .