Mitundu kafukufuku ndi makhalidwe awo

Mitundu kafukufuku ndi chikhalidwe chawo zimadalira zolinga akuthamangitsidwa mu kukhazikitsa mayeso coherent zachuma. Kafukufuku - ndiyo njira ya malipoti pa yotsimikiza kumvera kwake ndi zofunikira za PBU ndi malamulo a amafuna panopa lamulo kuti kasamalidwe mlandu ndi yokonza mfundo Consolidated ndalama malonda onse malonda, kaya mitundu gulu lawo.

Malinga ndi munthu chidwi yodalirika ndalama kafukufuku mudziwe engagements gulu la zinthu zimenezi zimasiyana ndi anawagawa mitundu osiyana. kafukufuku Izi - proactive ndi kumanga. Malinga ndi kuchuluka kwa cholinga kafukufuku zosiyanasiyana chonse, kuwombola auditing, zakubanki inshuwalansi ndi zina.

Mitundu kafukufuku ndi makhalidwe awo ndi osiyana ndi kusankha mabungwe mlandu kafukufuku. Izi zikhoza kukhala ulimi wa nkhani kapena chigawo ake ndalama.

audits zaufulu zambiri ikuchitika pa pempho proactive mmodzi wa oyambitsa kapena zochita za gulu zachuma. Monga ulamuliro, kanthu (womveka) kafukufuku wochititsidwa kudziwa mmene mlandu lonse kumalo a ntchito, koma angakhale ndi cholinga thematic. Kafukufuku poyera kuti ziwalo zonse za ndondomeko kupanga, kuyambira ndi kutulutsidwa kwa mankhwala, mapangidwe mtengo wake ndi njira kukhazikitsa, kuphatikizapo midzi ndi ogulitsa ndi ogula. audits zaufulu umalimbana kudziwa zoona, kanjedza zolondola, kuzindikira zofooka mu magawo zosiyanasiyana ulimi, komanso kuyeza kugwirizana ndi amasule mankhwala (ntchito).

Kuvomerezedwa kafukufuku, monga kuyenera kafukufuku yaufulu, imachitika pa pempho la matupi boma. Mitundu kafukufuku ndi makhalidwe awo pa njira ntchito zolinga zimenezi, zofanana. Zotsatirazi mitundu ya njira mlandu - mosalekeza, kusankha zithunzi maonekedwe. njira yothandizira ntchito kafukufuku ndalama, wotuluka banki ndi midzi ndi makasitomala kapena sapulaya. Zitsanzo zosankhidwazi njira ntchito kufufuza ndi kafukufuku, malipilo. The njira zithunzi anayendera ntchito mu mndandanda wa zinthu mlandu payekha.

Kaya cholinga cha uthenga kafukufuku mitundu yonse ya kafukufuku ndi chikhalidwe chawo zimadalira kwambiri pa kuchuluka ndi khalidwe la anapereka kwa yachinsinsi zolembedwa pachiyambi, mlingo wa kudalirika kwa mfundo ndi Timeliness ake. Choncho, mitundu yonse ya kafukufuku monga chitukuko cha chikonzero ndi kukhazikitsa ulamuliro kafukufuku. Lingaliro la dongosolo kwa mtundu winawake wa kafukufuku chofunika kuphatikizapo zinthu zotsatirazi. Ichi ndi cholinga cha kafukufuku wa, m'madera mlandu kumuyang'anira, njira yotsimikiza, mndandanda wa chachikulu zikalata mkati operekedwa ndi auditors kuti afufuze zambiri pa ntchito kumalo a ntchito, chifukwa chisanadze kafukufuku kuwerengetsa zowopseza kudziwa nthawi chimango ya kafukufuku, kuti kutsimikizira zotuluka pa chikalata maganizo kafukufuku.

Panopa, mitundu yonse ya malonda, athamangadi ntchito kafukufuku wa nkhani iliyonse wonse, ndipo payokha pamisinkhu yosiyanasiyana ndondomeko kupanga n'kofunika kwambiri. Monga lomveka ndi chilungamo mapeto a akatswiri ufulu auditors limachititsa kuweruza mavuto zotheka zinthu tsogolo la kumalo a ntchito, timatha kusankha ndi udindo pa chitukuko cha ntchito malonda atsopano, komanso kukonza mfundo zoyendetsera olakwika ndi kuchotsa inefficient mfundo kasamalidwe malonda.