Amasampuli audit

Audit izibonelo zalokho - ukusetshenziswa izinqubo kwamabhuku esingaphansi 100% we okuqukethwe izihloko akhawunti ezilinganisweni noma ukuthengiselana. Ngezinye lasungulwa mabhuku Ungakhetha yonke (isampula okuqinile), yezici ezithile noma ngabanye. isheke Okuqhubekayo ezimweni eziningi akukhona okunengqondo futhi kufaneleka. Ngakho-ke, iningi ke ichithwa izakhi yangasese.

Ekunqumeni indlela elungile ukukhethwa izinto ukuhlaziywa mabhuku Kumele bahlole kahle umgomo walo, wonkana kanye umthamo isampuli oluzayo.

Isampula e audit icuketse letigaba ezilandelayo:

1. kwencazelo indlela Ukukhetha;
2. yokunquma inani ukulungiswa isampula;
3. ukukhishwa eyisisekelo inqubo yokuhlola kanye mayelana impahla ekhethiwe;
4. ukuhlaziywa ngemiphumela, ukusabalalisa kwabo bonke abantu emphakathini.

Uqala i-audit amasampuli ukucacisa indawo zokubala ethize imisebenzi kudingeka zixazululwe kule sayithi. Ngokuvamile, ngezinjongo ezinjalo kuba nzima ukuhlonza izifo ezingathinta ukunemba kokubika (ezezimali, ukubala).

Ungene ukuqaliswa esiyisibopho wonke nezinqubo zokulawula, ezifana ukunemba ukuthintwa njalo kwamakhophi okuqala (izivumelwano, obufana, izikweletu of lading, njll), isivumelwano umsebenzi wokwengamela konke izenzo zebhizinisi kwenziwe, kulandele bachitha imali ukuthengwa kwempahla eziphathekayo okukhulunywa ngayo imibhalo. Umcwaningimabhuku kufanele usungule degree of ukuhambisana nesikhathi kanye ukuphelela zokukhokhelwa in kwemibiko yezimali nokubika kwezezimali.

labantu Jikelele - wonke amadokhumenti noma izenzo zebhizinisi ukuze ihlolwe. Audit amasampuli isisekelo ukuhlaziywa wonke amarekhodi ezezimali. Imiphumela yalesi Uhlaziyo luqhubeka kwakhiwa umbiko wokucwaningwa kwamabhuku. Uma isampula senziwa amadokhumenti engxenyeni yokuqala, iziphetho izokwabiwa ngokufanele kumadokhumenti sabantu jikelele ngalesi sikhathi (hhayi lonke ngonyaka kwezimali).

Indlela lapho ayeba mabhuku isampula kunqunywa ethola babhekane nezinga elikhulu. Kuyaqondakala njengoba inqubo ukudiliza labantu e subpart (isethi engezansi) yakhiwa izakhi kokuba impahla homogeneity (kokuba ezijayelekileko).

Ekunqumeni usayizi isampula, kubalulekile ukuba acabangele ingozi ezingeni amaphutha wakhe neyamukelekayo kulindeleke.

Ubungozi isampula ibonisa ukuthi mabhuku, phezu kwalo based, kungase kuhluke kulokho wenza esekelwe ukuhlaziywa ukuqedela sonke isibalo sabantu.

Iphutha OKUVUMELEKILE wabhekisela kungenzeka misstatement esiphezulu sabantu, obonakaliswe Ngokwamanani emali, okuyinto aliholeli ukuhlanekezela abalulekile izitatimende. Iphutha ovumelekile kunqunywa lapho ubukhulu kwamabhuku uhlela.

Iphutha Okulindelekile ngokuthi mabhuku esivezwa, okufanele kube khona sebebonke.

Ukucubungula amabhuku ezimali isampula kumele zikhombise (omele), okusho ukuthi noma iyiphi isici wonkana banamandla (amathuba alinganayo) yokumiswa amasampuli.

Izindlela eziyinhloko: okungahleliwe, ozenzekelayo futhi uhlelo Ukukhetha.

cwaningo audit okukhethwayo iphela ukuhlaziya phendla uma uhlola lokuchezuka nokusakazwa kwazo kumphakathi wonkana. amasampuli Kasibili omele kuyinto cishe engenakwenzeka, kukhona njalo ukuthi kubonakala ngemiphumela yezenzo eyenziwa nguchwepheshe, ngoba ingozi mabhuku ka ekwahluleleni kabi zizokwenziwa.