Nkhani auditing

Kampani bwinobwino ukugwira ntchito wokhala ndi kafukufuku statement a chuma. Zimakhala mkati (kutanthauza gulu yake) ndi kunja (ntchito athandizi lachitatu chipani). Pa nthawi zonsezi mayeso ayenera idzachitika mu chimango malamulo wogwila.

Kafukufuku statement a chuma - njira wopangidwa mwa magawo kumatanthauza. Choyamba anachita kuyambirira dongosolo mayeso, kenako amafufuza umboni (amene amaloledwa kugwiritsa ntchito mfundo kuwapeza gulu lachitatu). Pa chomaliza ndi zolembedwa za deta, grouping awo, kusanthula ndi chilengedwe cha kafukufuku maganizo ake pa mkhalidwe wachuma wa kampani.

mapulani kafukufuku kumafuna kolowera mayeso buku, osiyanasiyana methodological m'munsi, konzani dongosolo ambiri ndi ndandanda chitukuko cha Auditor ndi kasitomala yeniyeni. Kutolera mfundo zikutanthauza kupeza umboni kafukufuku kuti mwina zimatsimikizira kulondola kwa mawu kapena kutumikira monga maziko kudziwika zolakwa ndi zophophonya. Ngati kafukufuku statement a chuma nkhabe chifukwa cha kusowa zolembedwa analandira, ku ofesi ya Auditor ali ndi ufulu akaonekere kwa wachitatu maphwando ndi kufunafuna mumve zambiri, kumene kulandira deta mu mawonekedwe a mafunso m'kamwa, ndi mu mawonekedwe a zopempha olembedwa.

Chifukwa cha kafukufuku ku ofesi ya Auditor amachita ngati maganizo anuanu, m'kukoma akuchita kafukufuku wa. Mawuwo Katswiri okha ndiwo ayenera zochokera deta zoona, choncho, iwo ayenera bwino kukangana. Kampani kafukufuku adzakhala kugonjera kasitomala wake chikalata komaliza, limene chapamwamba kwambiri njira katswiri. Zimakhala mwamtheradi kapena salembedwa zabwino, zoipa, ndi zina, Auditor amakoka kulephera, ngati ali oyenerera m'munsi. Kumene, malipoti kafukufuku akhoza kukhala odalirika, chifukwa nthawi zonse muyenera kuganizira zotsatira za zinthu zina, makamaka anthu. Komanso, ngati Auditor ali ndi zifukwa amakhulupirira kuti kafukufuku anatenga bwino, ayenera kudziwitsa boma ndi kuonjezera buku la ndondomeko kuyezetsa.

Yotsimikiza kungakhale kuvomerezedwa kapena pa kanthu za kampaniyo. Kuvomerezedwa kafukufuku statement a chuma ikuchitika, kawirikawiri kamodzi pa chaka. The Mlengi wa njirayi ndi matupi boma, ndi mawu ndi njila yachinsinsi mulibe malamulo malamulo. An cheke kanthu ikuchitika pa pempho la ogwira ntchito ndi kugwiritsa ntchito mkati kapena ntchito ndi gulu lina bungwe okhazikika m'munda umenewu. Kafukufuku statement a chuma ikukhudza kuganizira ndi kuphunzira pachaka bwino pepala, mawu ndalama, likulu otaya, ntchito zosiyanasiyana, ofotokozera ndi zinthu zina.