Ntchito kafukufuku: chofunikira ndi zofunika zina zabwino

Tonsefe amvapo zachilendo ndipo sankadziwa mawu "kafukufuku", ndipo anakumana ndi liwu monga auditing. Nthawi zambiri palinso mafunso okhudza kuti, kodi anthu a ntchito imeneyi? Ambiri ndi gulu zabodza ntchito m'munda wa ntchito ya utumiki wailesi, koma zimenezi si zoona: omvera - izo sizikumveka akatswiri! ntchito kafukufuku zambiri zosangalatsa zovuta ndi udindo.

ntchito kafukufuku ndi yachinsinsi statement a chuma, kulondola kwa zolembedwa, asayansi ntchito chuma zikalata mkati wa kampani ndi kulanda posonkhanitsa deta mfundo zachuma. Kafukufuku ntchito Russia anayamba ndi kugwa kwa Soviet Union, koma ndi zaka zikwi-ziwiri tikhoza kulankhula za chiyambi cha chitukuko chenicheni cha kafukufuku mu Russia, chifukwa pa nthawi ino mu dziko lathu anadza ku dziko wotchuka ngati kafukufuku kukumba monga Pricewaterhouse Coopers, KPMG, Ernst & Young ndi ena.

Monga tanena kale, ntchito kafukufuku ndi kutsimikizira kulondola kwa kuwonetsera ntchito za ntchito zachuma. Onani kuti bizinesi iliyonse chimaonetsedwa mu zolembedwa za ogwira ntchito za kangapo. Choyamba, izo chimaonetsedwa otchedwa chikalata chachikulu, ndilo umboni waukulu ndikupeleka. Mwachitsanzo, pamene izo zifika kugula zipangizo zirizonse, chikalata chachikulu ndi KATUNDU cholemba; Tikamasonyeza mtengo wa katundu mapulani mu chikalata chapachiyambi tidzakambirana mbali ya kutumidwa.

Pambuyo ntchito akhala kuwonetsedwa zikalata zofunika, iwo analembedwa mu chipika cha malonda, mmene wotuluka analembedwa ndi nkhani lolingana, imene analemba madebiti ndi ngongole. Pambuyo kulembetsa ntchito mu magazini lolingana kulowa mu mawu a onse kulowa pa offsetting, ndi kumapeto kwa chaka mapeto bwino nkhani yonse kuonekera mu pepala bwino ndi zikalata zina za mfundo zachuma.

Ntchito Auditor kuti, Choyamba, ndi kuwayang'anira kuwonetsera moyenera ntchito malonda mu magawo onse a mlandu - kuchokera chikalata loyamba otchetnosti.Kak ambiri kafukufuku ikuchitika mbali osiyana nkhaniyi, mwachitsanzo, payokha kutsimikizidwa mlandu wa chuma mapulani nkhani olandila ndi nkhani ngongole, midzi ndi makasitomala, otaya ndalama, ndi zina zotero. Kufunika macheke osiyana m'dera lililonse la mlandu chifukwa buku lalikulu kwambiri pa ntchito, ndiponso, ngati Motero, mwina mkulu zolakwa ndi zolakwika mu kafukufuku wa "zonse mwakamodzi".

Auditing ntchito zomwe zachitika kasamalidwe ntchito kalata-O kampani, imene Auditor akufotokoza maganizo ake za mmene zinthu zilili ku kampaniyo. Pomaliza izi anawauza wanena ndi kuyan'anila anapeza kuyenderako. Ambiri, linanena bungwe angakhale mitundu itatu: zabwino, pakalibe zipolowe, salembedwa zabwino ngati kudziwika kuyan'anila kuti musalumphe pakhomo la tanthauzo, ndi zoipa ngati Auditor anapeza kuyan'anila kwambiri. Ndi zinthu pakhomo anatengera kuchuluka peresenti asanu kupatuka mtengo wa chizindikiro chaonetsedwera mu lipoti la phindu lake lenileni.

ntchito kafukufuku amagwira ntchito yofunika kwambiri mu ntchito kwa limagwirira chuma makampani munthu ndi chuma wonse, chifukwa kuyamika auditors ndi asapanikize anthu zolakwa angapo mu mawu chuma, komanso kutsutsa ntchito ya machenjerero zosiyanasiyana zachuma.