Mfundo Auditing ndi kudziwika wa chinyengo ndi zolakwa

Mfundo za ntchito kafukufuku kupereka kuti m'kupita kwa kafukufuku wa, yotsimikiza Auditor ayenera kudziwa molondola mfundo anakhazikitsa. National mfundo auditing amati yolondola - ndi chitsimikizo chokwanira cha mfundo.

Onse mfundo yomaliza ya Auditor ayenera verifiable dongosolo la umboni chizindikiritso. Akatswiri ena, khalidwe la umboni anatsimikiza mtima:

1) oyerekeza kuti chochitika chenicheni;

2) kukhazikitsa lokwanira pakati causal ndi umboni;

3) The magwero a kudalirika. Maziko ndi mfundo mkati auditing.

Malinga ndi ndime loyamba ntchito magulu atatu waukulu wa umboni: achilengedwe, yokumba ndi zomveka mtsutsano. Mfundo za kafukufuku ntchito kupereka kuti maziko magawano zoona pa nkhani iti imene Adzaikhulupirira zachokera. Mwatsoka, alipo malamulo ndi kukhazikika miyambo mfundo auditing si kwathunthu zonse nkhani ya mmene Auditor ayenera chitani ngati mgwirizanowo anapangana ndi bodi, iye anakhazikitsa ntchito zina limanena za bwana ndalama kapena yowerengera mkulu wa kampani. Ine ndikuganiza kuti, poyamba pa zonse, iye afunika kudziŵitsa mbiri ya Dayilekita, womwe azibweretsa zoona kuti Zindikirani, malinga ndi kukula kwa kuba, msonkhano wa ma sheya hoda, monga Auditor mu malinga ndi lamulo adzakhala kudziŵitsa anayambitsa nkhani kuyan'anila za lamulo.

Ngati Auditor pamene kukayezetsa magazi kuzipatala anapeza kuti ena bolodi kapena woyang'anira wamkulu adzakhala ndi udindo cha zinthu kapena zosiyidwa lomwe, monga ulamuliro, zinkatanthauza udindo azilipira kuwonongeka, kapena kuti mbali ya bolodi kapena mkulu achita kulakwila lamulo, tisaiwale lipotili . Pamaso Auditor ndilo vuto - kaya apakamwa nkhanza akuluakulu kufufuza. Nkofunika kukumbukira amene ali mwini wake wa kampani.

Ngati boma akumeneko ogwira ntchito, mogwirizana ndi Article wa Code Wachifwamba, ndi "... kulephera akunena felony." Modern auditing mfundo kukhazikitsa mfundo yakuti, ngati pa anayendera zochitika zonse za malipiro ndi bajeti, ku ofesi ya Auditor wakhazikitsa malipiro understatement kulinganiziratu, ayenera kuthandiza kampani yowerengera akatunge aziwerenga a misonkho amalangiza kusintha yoyenera pa muyezo. Dziwitsani ofesi msonkho sayenera, chifukwa zikusiyana ndi udindo wa ntchito kafukufuku monga ufulu wa dongosolo la ulamuliro ndalama. ntchito ya Auditor si kuganiza inshuwalansi udindo wa kasitomala, monga nkhani ya kampani ya inshuwalansi. Monga zofunika, m'mawu malamulo a zizindikiro zawo sanakhutire cholinga, ziyenera molondola insolvency zachuma pa kafukufuku wa.

The solvency a msika ogwira wamakono ndizodabwitsa osati ndi liquidity panopa wa katundu wake ndipo sangathe kutumikira monga malo osadziŵa chinyengo. Choncho, ngati kulakwila ndi zitha kukhala mungafike khalidwe zachuma boma makampani kapena zinthu zina verifiable. Kudzera kukhazikitsa miyezo ogwira tsopano, mbiri yake ungakonzedwe popanda zimakhudza kwambiri chogwirika pa solvency ake ndi kukhazikika chuma ambiri.

Choncho, kafukufuku wa musatumikire monga chida kukhazikitsa ndi maganizo a zochita oletsedwa, si ntchito yake, ndipo kodi ndi thandizo la kafukufuku ndalama chabe zosayenera.