Umboni kafukufuku

Kafukufuku umboni ndi mfundo zimene katswiri walandira m'kupita loyang'anira ndi tsiku limene Chatuluka mapeto komaliza mabungwe malonda. Monga zikalata izi angathe kutumikira deta ya nkhani yaikulu, ofotokozera ndi mafotokozedwe a ogwira ntchito bungwe la, zotsatira za mndandanda wa zinthu, mawu ndalama kasitomala, deta operekedwa ndi Auditor lachitatu maphwando.

Onse umboni kafukufuku ayenera chuma cha kudalirika ndi n'loonadi. A zambiri zokayikitsa kapena nkhani kuti chiyesedwe zina, kapena ayi konse sankaoneka ngati mkangano. Kuti mwachindunji kupeza ntchito chofunika Auditor amagwiritsa zipangizo mayeso ulamuliro pa munda zochitika njira zina review. mayesero ndi maziko katswiri kulankhula za bungwe zomveka za akawunti ndi ulamuliro dongosolo. Macheke kwenikweni umalimbana kutsimikizira kuti kuli zolakwika kapena zinthu misstatement.

Zotsatirazi zingathe kudziŵika mitundu ya kafukufuku umboni:

• Kunja.
• Internal.
• Osokonezeka.

umboni kunja zikuphatikizapo mfundo ndi deta kuti Auditor Mpaka ku lachitatu maphwando. umboni Internal adza kwa katswiri chifukwa cha mawu a zachuma gulu kapena kampani ogwira. Mayankho amafunso amenewa mukhonza anasonyeza mu kulemba ndi pakamwa. A mtundu wosanganiza umboni kumafuna makonzedwe ndi kasitomala kapena ogwira ntchito lachitatu maphwando chitsimikizo mu kulemba.

Pamene Auditor amagwiritsa zikalata kuchokera ku zinthu zosiyanasiyana, zomwe zili zosemphana ndi mzake, kapena ndodo n'zosiyana, izo m'pofunika kugwiritsa ntchito njira zina kafukufuku. Koma ngati katswiri wozengereza macheke, sanalandire mfundo zonse pa chinthu audited chifukwa chokana wa bungwe lalamulo, ku ofesi ya Auditor ali ndi zifukwa apereke mapeto osiyana zabwino mtheradi kapena yothandiza lipoti amalembedwa kupanda m'munsi zambiri.

Kafukufuku umboni katswiri amalandira pogwiritsa ntchito ya kafukufuku wapadera, womwenso magawo chachikulu:

• Penyetsetsani ndi kuphunzira.
• Pemphani ndi kulandira ayankhe.
• Kulingalira.
• Recalculation.
• Analysis.

Kuphunzira kapena kuyendera kumafuna kutsimikizira zolemba nkhani kuchokera wotuluka enieni. Mlingo wa n'loonadi ndiponso kudalirika zizindikiro Pankhaniyi amadalira panopa ndi mphamvu ya kulamulira mkati.

Kuwunika zikuphatikizapo chounikira mwadongosolo ntchito inagwiridwa ndi antchito a Dipatimenti makamaka. Ndondomeko kutumiza pempho ndi kulandira ayankhe ndi kudziwa tsatanetsatane zofunika wozengereza macheke khalidwe. Ndiko kuti, Auditor akutumiza pempho mwayi kwa deta akudikira mayankho zabwino kapena zoipa.

Kufufuza ndi kukusimbirani kulola katswiri kufufuza motsata wa ntchito zenizeni, monga momwe zikalata ndipo makamaka alipo. kusanthula Analytical imagwiridwa kuti azindikire chinyengo ndi kudziwa chifukwa yeniyeni imeneyi.

Tisanasankhe njira Makamaka, Auditor ati kudziwa kukula chitsanzo, kuti ali, zosiyana ntchito njira ndi njira zopewera kapena kunena maganizo pa kufunika cheke yopitirira pa kampaniyo. Pankhaniyi, katswiri ayenera kutsatira feduro mfundo auditing, yomwe ndi zitsimikizo zofunikira ziwiri:

1. zosiyana lipoti mlandu, anasankha chitsanzo, ayenera kukhala mbali ya anthu ambiri, mwachitsanzo zogwirizana ndi mfundo imene katswiri adzapanga mapeto komaliza.
2. Chitsanzo ayenera kukhala buku kakang'ono a anthu ambiri.

Choncho, tingathe kunena kuti umboni kafukufuku n'chofunika kwambiri kuti akutsimikiza kudalirika ndi lolondola mfundo Katswiri.