Maofesi kafukufuku

Kafukufuku wa ndalama kumaphatikizapo kafukufuku wa kasamalidwe koyenera ka wotuluka zonse ndalama, ambiri, utuluke ndalama ndi kugula ndalama nawo, makamaka.

kafukufuku imachitika ndi maudindo oyenerera Auditor pamaso atangochimwa munthu kuchita lonse ndalama zolembedwa. Komanso kupezeka pa yowerengera kafukufuku wamkulu kapena wachiwiri wake mwamsanga. Pa ndondomeko, onani ndalama zonse zoletsedwa ndi inaimitsidwa kapena kusiya kwathunthu.

Malinga ndi chikalata boma anayamba ndi "Malamulo pa bungwe la kafukufuku" ayenera kukhala:

• akatunge lipoti la wotuluka zonse ndalama patsiku, umene audited. Report pandekha ndalama munthu, zikubweretsa wotuluka zonse ndalama;

• kutapa ndalama, malinga yotsala ya buku ndalama pa tsiku la kafukufuku la;

• kulemba chiphaso kuti zonse timva ndalama za malisiti ndi ndalama zina kwathunthu mu lipoti. Kulephera kwa m'kaundula ndalama ndi zolembedwa mu otaya ndalama ayi;

• Yang'anani ofunda olembedwa mgwirizano wa udindo chuma chogwirika ndi anthu zikalata mwachindunji kutsogolera ndalama, ndi anthu udindo amvekere ndi malipilo accrued, mabonasi ndipo ankamvetsa;

• kupanga recalculation kwathunthu kwa onse njira zopezera ndalama pa ofesi bokosi;

• Yerekezerani kupezeka enieni a zachuma akhala mwachindunji anasonyeza m'buku la ndalama ndipo zotsatira cha uthenga anawapatsa ndalama.

Mu nkhani ya kuona owonjezera kapena kuchepa kwa ndalama mu bokosi ofesi kufufuzidwa mu ufulu Auditor kuchititsa review bwino ndi kukhazikitsa chenicheni chimene chinayambitsa asayembekezere. Pankhani ya iwo ali zotsala kudziwika ndalama malipiro mu Pepala, amene kwenikweni analembedwa m'buku ndalama, chokani okha zotsala kwa bajeti. Kudziwa kuchepa kwa ndalama mu kafukufuku kuchitapo kanthu mwamsanga kuti achire kapena chilango.

ufulu Auditor monga issuance a mbiri pa zotsatira za kafukufuku mu Mabaibulo angapo. Mmodzi wa iwo anapatsidwa kwa bwana atangochimwa kampani kapena yowerengera wake wamkulu.

maofesi kafukufuku adzakhala kuvomerezedwa zinachitikira:

• kukayikitsa kuba ndalama ndalama,

• Gwiritsani ntchito mopanda chilolezo chuma apatsidwa,

• wapezeka kuyan'anila mu zolemba kamangidwe (muyeso).

Ngati kafukufuku ndalama imachitika mogwirizana ndi utsogoleri maziko a mawu, izo ndi kuzilembanso anakonza. Ndipo ngati pali kusintha olandira ndalama kuchotsedwa ndi wolembedwa ntchito yakulipidwa munthu wogwira ntchito yatsopano, ndalama munthu, maudindo mwadzidzidzi kafukufuku ndi zikalata ofanana.

Ngati ogwira kasamalidwe ka buku ndalama ndi makina, ndiye kafukufuku ndi kufufuzidwa ntchito olondola a mapulogalamu anaika. The zotsatira za kuyezetsa amenewa analembedwa inventories, zomwe ndi ovomerezedwa ndi State Kafukufuku Komiti ya Russia. Izi INV-15 ndi INV 16 za kuweruza 18.08.1998, ndi nambala 88.

Maofesi mwachindunji kafukufuku si Ofesi ndi ndodo ya kampani, woikidwa ndi dongosolo la mutu wa ntchito yapadera. maofesi kafukufuku tidzakwatulidwa wasenza, munali kuyan'anila zonse amadziŵika, zotsala ndipo kuchepa anasonyeza ndalama zawo ofanana, ndi zinthu zambiri za kuyan'anila za. Linapangidwa ndipo anamaliza kuchita ofesi ya kafukufuku yolembedwa ndi wapampando wa ntchito, otsalira a bungwe loyang'anira ndi munthu mwachindunji ndalama.

N'zosatheka kuchita kafukufuku pa kapangidwe wa komiti ya kafukufuku chosakwanira. Zotsatira zake sayenera kuloledwa zinawafutapo ndi erasures. Ngati mukufuna kusintha, iwo ichitikire negotiated ndi mbiri yabwino ndi anasaina munthu wa mamembala onse a komiti kafukufuku.