Audit umkhiqizo osuphelile

Ngaphambi sikhuluma lokho ehloliwe ezimali imikhiqizo siphelile, kubalulekile ukubhekana umqondo kwamabhuku.

Ensimini ka-audit wezwe lethu - ke ukulawula imisebenzi yebhizinisi ye-ibhizinisi. Njengoba nje ubuhlobo emakethe athuthukile, Accountants kwadingeka ngijwayele ezihlukahlukene iziqondiso nemithetho, okuyinto ezilungisiwe zonke izici ezingokomthetho umsebenti wetemnotfo. Babhekisa nenqubo wokusebenza amabhizinisi, ezimali, ukubika, intela ngemibandela izinqubo kumiswa izindleko umkhiqizo nokunye.

Imibhalo Yokuphatha kuthiwa kwahambisana amalungiselelo amasha, ziyashintsha, futhi lokhu kwenzeka kaningi impela. Ngeshwa, kungukuthi njalo kwaziswa bentela. Yingakho ezinye ukwephulwa ukubuzisisa, ikakhulukazi, yebo, okungahlosiwe, kwezinye iziqondiso.

Ngakho-ke, kunengqondo ukuphetha ukudala ifomu lokulawula ezomnotho ibhizinisi, futhi kumele kwenziwe hhayi isimo. Kufanele kukhunjulwe ukuthi ifomu enjalo lokulawula kuzomele sifake iseluleko kuzo zonke izindaba eziphathelene nenhlangano kanye accounting olumayelana nezimali yokubika, kanye nezindlela ukwandisa nekusebenta amabhizinisi.

Kuyinto leli fomu futhi waqala nokuhlola umkhiqizo osuphelile. Kuyasiza kakhulu ukunciphisa izingozi osomabhizinisi ngabanye kanye namabhizinisi.

Uma sikhuluma umkhiqizo osuphelile, kuba impahla engeyomunye emkhakheni zokukhiqiza impahla, okungukuthi, zigcine ibhizinisi. Bona, yebo, ukuhambisana nayo yonke namazinga olunikezwa umthetho. Imikhiqizo zenziwa nge injongo eyodwa - yokuthengisa inzuzo.

Audit imikhiqizo yokugcina lisikisela khona inombolo ethile nto, igama, party, ekilasini, noma iqembu eyohlobo.

Inkampani: kukhetsa lesishaya tonkhe iyunithi akhawunti umkhiqizo osuphelile. Ngokwemvelo, iqinile kwinqubomgomo amarekhodi afanele.

Zonke imikhiqizo ukuze iqashwe ukudayiswa kuya ishede. Kube wenziwa ngenxa yakhe, futhi kukwenze kube nguye obangela impahla kanye inqubo ubuso. Ungenza ngendlela ehlukile, hhayi ipolitiki ukuqaliswa umkhiqizo, uma inkulu, okungukuthi, ngeke nginikeze kuya ishede ngenxa yezizathu ezithile.

Khona-ke acwaninge umkhiqizo osuphelile Kwenziwa ngqo kusayithi ukukhiqizwa futhi kwenza kube inkampani yokukhiqiza.

Yini bonke ukuphela efanayo, ukuhlolwa olunzulu imikhiqizo enjalo? Impendulo isobala: kubalulekile ukuba ngomqondo ovulekile ukuhlola inani eligcwele uma umkhiqizo kuvela ngendlela esifike ngesikhathi noma eshiwo kuya ishede, kungakhathaliseki siyobonakala kuzo zonke izincwadi ukwaziswa okunokwethenjelwa, iphepha yahlelwa kahle kwemibiko yezimali nokubika.

Ucwaningo luphinde ihlola imikhiqizo isiqediwe futhi imiqulu ekhiqizwa ukuba yokuthengisa izimali, ukubaluleka izindleko izimpahla ithengiswe, ukubaluleka izindleko commercial futhi ukulahlekelwa bevela yokuthengisa.

Zonke imiphumela kulolu vivinyo zikhishwa njengoba imibhalo zokukhiqiza ezimali kohlaziyo and zokwenziwa kanye yokuthengisa umkhiqizo.

Kufanele wathi futhi ukuthi umcwaningi idokhumende kokuba siqashelwe ngokomthetho, okusho ukuthi isebenza kokubili izinhlangano ezingokomthetho futhi abantu ngabanye, uhulumeni, imisebenzi yokuphatha kanye namajaji.

Isiphetho okwenza mabhuku, has isimo umbono uchwepheshe, okuyinto, njengoba umthetho, aqokwe isimo.