Types of Audit

Iintlobo yophicotho - yiyo ingqiqo kakhulu ramified. On eziliqela zokugweba, iindidi zophicotho zihlelwa ngokwamaqela ahlukeneyo. Concept kunye neendidi zophicotho ezahlukileyo.

Ngokusekelwe ulwalamano somsebenzisi kulwazi ukukhupha ezi ntlobo zincwadi. Yangaphandle (ubuze ingcali wamema), olubandakanya itsheki kwi inkanuko mxholo uqoqosho on-imfuno umthetho isixhobosovavanyo lwemifanekiso. Ukutyelela umphicothi lijonga qho ngokususela mvumelwano saphetha client. Le peculiarity yale hlobo yophicotho kukuba zincwadi lwangaphandle ngumntu akanamdla iziphumo zeemvavanyo (hayi umnyibilikisi, zabelo yaye hayi, njl njl). Injongo yomsebenzi wakhe - ukuqinisekisa ukuthembeka ingxelo zemali kunye ukuseka imo kwezoqoqosho yequmrhu eziphicothiweyo.

uphicotho lwangaphakathi - itsheki leyo iingcali abo subordinated kule qumrhu kwezoqoqosho ikhutshwa phandle. Uphicotho lwangaphakathi zijolise ekusombululeni iingxaki yolawulo esebenza, ukuqinisekisa ukusebenza kophuhliso loqoqosho kwishishini kunye arhente zayo ayamileyo, kwakunye ukunceda abasebenzi benze imisebenzi yabo ngokufanelekileyo.

Ngokusekelwe ubuhlobo iimfuno zomthetho ukwahlula ezi ntlobo zokuphicothwa kweencwadi. Nge uhlolo mandatory lwenziwa ngokuhambelana neemfuno kunye nemigaqo emiselwe ngumthetho. iitshekhi olugunyazisiweyo ziqhutywa rhoqo kwaye zenzelwe ukuqinisekisa ukuba semthethweni zokuqhuba imisebenzi zoshishino kunye neenjongo zabo ezichanekileyo accounting. Initiative (uhlolo lwenziwa kuphela ngokucelwa iqumrhu loshishino, umnini wayo okanye igunya esomphathi yequmrhu loshishino). Eyona njongo ephambili - ukuze kubonwe iintsilelo ekuqhutyweni mali, ingxelo , njl ukunceda abasebenzi ukulungiselela uhlolo umyalelo.

Kuxhomekeka kwisifundo uhlolo jikelele ezihloniphekileyo, zebhanki, imizimba inshorensi zokuphicothwa kweencwadi, iimali exchange-wasebenza uphicotho kunye namaziko zotyalo-mali.

Xa iintlobo ezahlukileyo ngokuxhomekeke uphicotho lokuqala xesha, ukuphindaphinda (ekubambisaneni) kunye nokusebenza. I-original ixesha obusa kakhulu kwaye kunzima, kuba eliphethwe ngayo okokuqala kwi into ethile.

Kuxhomekeka kuhlobo ukuhlola umahluko inkqubo ebomini ukuqinisekisa uphicotho kwaye zisekelwe phezu emngciphekweni.

Ngu kutyunjelwa kuphicothwa yi irhafu, upicotho zemali iingxelo zemali, amaxabiso, ukusebenza kunye nolawulo, lokuthobela kunye uphicotho uqoqosho.

Buhotchetnosti Audit - yophicotho kwisigqibo kweekhrayitheriya yayo ukuthotyelwa of accounting. Ukuthobela - ukuqinisekiswa ukuthotyelwa kwemithetho, imithetho kunye nemigaqo. Inokuba yenziwe ngokuphathelele kubasebenzi kunye nabo banezabelo. ulawulo Operational kwaye yenziwa ukukhangela ukusebenza kwiiyunithi zoshishino ukuze kuchongwe ukusebenza nokuthembeka ukuze ulawule. Tax ukuze ukukhangela umbutho inobudlelwane kunye nabasemagunyeni yerhafu ngokuphathelele ukuhlawula irhafu kunye nezinye iintlawulo. Amakhono ziquka kubuchwephesha, kwindawo esingqongileyo kunye nezinye iintlobo zokuphicothwa kweencwadi.

Iintlobo ngeenkonzo zophicotho kunye zophicotho yahlulwe nje kuphela inqununu, kodwa iqhotyoshelweyo. Auditors banelungelo ukunika iinkonzo ezinxulumene. Ezi ziquka iinkonzo iyahambisana iitsheki: setting of accounting, ukulawula phezu ukuziphatha ingxelo, ukulawula accrual irhafu, uhlalutyo yokusebenza kwemali, uvavanyo iiprojekthi zotyalo-mali, ukukhethwa abasebenzi, eqhuba iisemina ezahlukeneyo, ingxelo ngekhompyutha, njl Auditors uyakwazi ukunikeza neenkonzo awahambisani nokuyekelela ukuhlola umthengi: ulondolozo, ukubuyiselwa of accounting, ukulungiselela imbuyekezo yerhafu, olubalelwa ingxelo zemali.