Kafukufuku wa ntchito yopanga mudzagwiritse zachuma. Mitundu malipoti kafukufuku

M'kupita kwa ntchito za ntchito iliyonse chuma cha chitukuko cha Boma latsopano mafakitale ambiri amalonda-ndalama kuchita banga kapena kafukufuku mosalekeza m'madera munthu wa mkombero kupanga kuona ngati ntchito luso ndi kukhazikitsidwa kwa zochita zina zachuma.

Malinga Art. 6 Chilamulo Federal, zotsatirazi zikalata za afufuze kafukufuku akhoza chikalata: wopezeka mapeto abwino kapena kusinthidwa. Kuyendera oyamba adzakhala kupelekedwa ndi Auditor mu chochitika chimodzi cha ntchito ukugwira ntchito zake mafakitale ndi chuma malinga ndi zimene njira ndi mfundo za mlandu latsopano la Russia. Ndipo maganizo zachokera, ndi chovomerezeka ndi zikalata chachikulu mlandu ndi bwinobwino za ntchito za bungwe lokhudza chuma.

Kusinthidwa mapeto wapatsidwa pa nthawi imene pali zinthu zambiri zimene zimakhudza khalidwe la kafukufuku ndi olondola ntchito zimene. Mwachitsanzo, ndi chikalata pa zofufuza kafukufuku pa ena dera la ntchito mafakitale, pamene kuzindikira ndi kupeza bwino chimatanthauza maganizo abwino n'zosatheka chifukwa cha kusowa mumve zambiri.

Kusinthidwa lipoti kafukufuku mitundu ungathe kugawidwa malingana ndi chikoka cha zinthu zosiyanasiyana Auditor chikalata pa zosayembekezereka wa zinthu zimene Kumalepheretsa kupeza mfundo amphumphu mokwanira odalirika.

Kusintha mphongo Auditor amenewa akuphatikizapo oyenerera Opinion, kuganiza ndi chandalama maganizo komanso mapeto a amadana. Malingaliro ndi malo osiyana kapena kukana kwathunthu palemba ndi Auditor likhoza a kafukufuku kapena malire a yachinsinsi kusankha zigawo zosiyana za dongosolo lonse kupanga pamene ena deta ang'onoang'ono kuganizira zinthu zenizeni.

A kusinthidwa kafukufuku maganizo ndi malingaliro akhoza anabweretsa kudziwa kusiyana ndi mabwana a gulu audited zachuma. Mafunso a Kuwulura chuma, ndondomeko mlandu ntchito ndi mfundo zake zazikulu, njira ntchito, etc. deta achiyesa Mismatch ndi kuzindikira chinyengo mu amenewa ndalama zingakhudze mawu a lingaliro la Auditor a.

Chomaliza kafukufuku maganizo akhoza m'mawu: "... pokhapokha ngati pali zifukwa zina ..." (pofotokoza maganizo ndi malire) kapena mawu ndalama kwa nthawi chuma lili deta yosagwira kuti salola kudziwa chokwanira ndi lolondola amenewa ndalama.

Onse mitundu ya kafukufuku maganizo (maganizo abwino kapena kusinthidwa) anapangidwa mfundo mosamalitsa kumatanthauza ndi zofunika. Choyamba, zikalata zonse audited pamodzi chinthu chimodzi, amene Wapamwamba anafotokoza ndi pepala limodzi ndipo adzatengedwa yolembedwa ndi Auditor lapansi. Chachiwiri, iwo imayendetsedwa ndi chidindo munthu amene audited ndi ovomerezedwa ndi woyang'anira siginecha yachinsinsi. Chachitatu, tsiku kusainira mapeto a mutu wa kafukufuku wa chimatsatira tsiku la chimaliziro cha mayeso.

Tikumbukenso kuti pambuyo ndondomeko, ndi lipoti ku ofesi ya Auditor, ndi maonekedwe a zinthu zina zimene zimakhudza kudalilika ndi olondola statement a chuma, ku ofesi ya Auditor-Woyang'anira si amafunika kugonjera zopempha, umalimbana akudzizindikiritsa zochitika. udindo malamulo kwa anauza auditing gulu la zochitika lili kwathunthu kasamalidwe kampani.

Mitundu yonse ya malipoti kafukufuku akazitumiza kokha pamaziko a macheke zopelekedwa ndi anatsimikizira zikalata mlandu chachikulu. Zabwino mapeto zikhoza kukhala malo Kulipira wa inakonzedwa kafukufuku msonkho. Ndipo akukuvutitsani, mitundu malipoti kafukufuku akhoza anatsutsa kukhoti. Iwo akhoza kutsimikiziridwa onama.

lipoti Auditor aliyense ndi mtundu wake ndi wofunika mwapadera kusankha chuma kwa magulu onse okonda nkhani zachuma, monga mwa mayendedwe a kafukufuku chowululidwa zofooka zambiri, kuwululidwa umboni zosiyanasiyana kupanga ndondomeko. Choncho, kuchita ndi kafukufuku kapena chaka chilichonse, sankhani ndalama. Koma ubwino wake ndi zoonekeratu! Izi kusalumikizana ndalama, ndi kuwonjezeka mu mabuku malonda, ndi optimizing magawo onse kupanga.