Isampula audit

isampuli yoPhicotho - na isicelo iinkqubo zophicotho ukuya ngaphantsi kwe-100% ye umxholo amanqaku akhawunti esikalini okanye ukuthenga. Xa umphicothi ukubunjwa Ungakhetha zonke (isampuli eqinileyo), izinto ezithile okanye ngamnye. ujonge Continuous kwiimeko ezininzi akukho esinengqiqo efanelekileyo. Ngoko ke, eyona nto ichithwa izinto zabucala.

Ekuboneni indlela efanelekileyo yokukhethwa lwezinto uhlalutyo umphicothi-zincwadi kufuneka bahlole kakuhle injongo yayo, abantu ngokubanzi kunye nomthamo kwisampula ezizayo.

Komculo kuphicotho enala manqanaba alandelayo:

1. inkcazo indlela yokukhetha;
2. kujongwa umthamo ukulungiselela isampula le;
3. ekwenzeni inkqubo yophicotho ezisisiseko ngokumalunga izinto ekhethiweyo;
4. ucazululo lweziphumo, nokusasazwa kwabo bonke abantu ngokubanzi.

Uqala isampuli uphicotho-zincwadi lokumisela kummandla-mali kunye ezithile imisebenzi ekufuneka iqwalaselwe kule sayithi. Ngokuqhelekileyo, ngeenjongo ezinjalo oko ukuchongwa ukuphazamiseka enokuchaphazela ukuchaneka ingxelo (zemali, ingxelo).

Kuhlolwe ukuphunyezwa okugunyazisiweyo zonke iinkqubo zolawulo, ezifana lokuchaneka ngamaxwebhu entsusa (izivumelwano, invoyisi, eyilwayo invoyisi, njalo njalo), sivumelwano kunye nokulawulwa kwazo zonke izivumelwano olwenziwe, ilandelwe yi inkcitho mali yokuthenga aseti eziphathekayo ekuthethwa ngayo la maxwebhu. Umphicothi-zincwadi kufuneka iseke iqondo zexesha kunye nokugqitywa intengiselwano kwi accounting kwengxelo yezemali.

zabantu jikelele - onke amaxwebhu okanye imicimbi ishishini ukuze zitshekishwe. yesampulu yoPhicotho sisiseko uhlalutyo zonke iingxelo zemali. Iziphumo zale Uhlaziyo ukusekwa ingxelo yophicotho. Ukuba isampuli yenziwe ngamaxwebhu kwisiqingatha sokuqala, izigqibo ziya kusasazwa ngqo amaxwebhu labantu ngokubanzi ngeli thuba (kungekhona ngenxa yonke loo nyaka-mali).

Le ndlela apho isampuli umphicothi laqina ugqibe ngokufumana ezithile ngokwezinga. Le kuqondwa inkqubo umhla wokuwiselwa phantsi labemi subpart (a yenye) yakhiwa izakhi kokuba impahla ukufana (ukuba iimpawu ezifana).

Ekumiseleni ubungakanani intshayelelo, kuyimfuneko ukuba ukuthatha ingqalelo iimpazamo zakhe eyamkelekileyo kwaye kulindeleke inqanaba lomngcipheko.

Risk isampula ibonisa ukuba umphicothi, phezu kwayo esekelwe, zingohluka eyenza ngokusekelwe kuhlalutyo ugqibe bonke abantu.

Imposiso kuvumelekile wabhekisela eyiyo kunokwenzeka ubuninzi kubemi, kubonakala emali, engaquki kukhokelela uhlaba ebalulekileyo kwiingxelo. Impazamo avumelekile uzimisele xa ubungakanani uphicotho uceba.

imposiso kulindeleke ekuthiwa zincwadi ibiqikelelwe, apho kufuneka khona xa bebonke.

isampuli Auditing kufuneka nommeli (ummeli), nto leyo ethetha ukuba nayiphi na uluntu ngokubanzi nto ingase bayakwazi (amathuba alinganayo) yokuba zavavanywa.

Iindlela eziphambili zezi: random selection, ozenzekelayo kunye nenkqubo.

ukufunda yophicotho ukukhetha iphela kunye kuhlalutyo kutyhilwa ukutshekisha zokwahluka nokusasazeka kwazo kubantu ngokubanzi. isampulu ummeli ngokupheleleyo cishe kungenakwenzeka, kusoloko kukho amathuba okuba iziphumo zeentshukumo wenziwe oyingcali, ngokuba umngcipheko yomphicothi-ngayo zingaqondwa luza kwenziwa.