International Amazinga ku nokuhlola: incazelo emfushane

Njenganoma yimuphi omunye umsebenzi ophathelene endaweni ezibalulekile zokuphila kwanoma iyiphi ibhizinisi, isimo sayo sezimali, kwamabhuku edingekayo ukuze kube kuncike kumthethonqubo esiqinile ukuze aqede kungenzeka nabampofu-quality audit. Kubalulekile futhi ukuthi namuhla, enkathini kwembulunga yonke ngokushesha futhi amazwe zokuphila kwezomnotho emhlabeni wonke, wonke amazwe ukubalwa kwezimali olwenziwe uhlelo olufanayo. Lokhu kubalulekile ikakhulukazi corporations zamazwe ngamazwe, okuyinto akhiwa amagatsha amaningi ehlakazekile emhlabeni wonke. Kuyinto ukuze ahlanganise inqubo kokuqhuba kwamabhuku, namazinga kuhlaziywe ngamazwe seyemukeliwe

Yini abakubonisayo? amazinga kuhlaziywe International - lawa imibhalo ekhethekile eziqukethe izidingo zokuqhuba Ukuhlolwa kwezinkampani isimo sezimali wamabhizinisi. Emacophelo ekhishwe yi-International Federation of Accountants, futhi sisetshenziswa kabanzi emhlabeni wonke. Okokuqala, abasebenzisi eyaziwa kakhulu futhi ezinkulu MCA abameleli okuthiwa "Big Four", ehlanganisa inkampani "Ernst & Young", "esiyinyanga", "Kay Pee-Em-Gee" futhi "Deloitte". Kusukela amafemu idatha audit kukhona ezinkampanini zamazwe, emisebenzini yabo bedonsa phezu Umhlahlandlela esiyinhloko senzo namazinga audit ngamazwe.

Nokho, kufanele kuphawulwe ukuthi ISAYA isetshenziswa hhayi kuphela yilabo abamele "Big Four". Iqiniso lokuthi amazinga kuhlaziywe ngamazwe nezikazwelonke zihlobene, futhi iningi lamazwe ukusungula izindinganiso zazo kusekelwe isipiliyoni international. Lokhu kuvumela ngezinga elikhulu nakakhulu ka harmonization ukuqinisekiswa ukunikeza audit kakhulu okwakha noma yikuphi emhlabeni.

Ukwahlukanisa amazinga kuhlaziywe international - kuyinto kuwahlukanise ngezigaba ezithile ngokuhambisana ngemfanelo ngezigaba ezithile. Ngokuvamile kukhona eyodwa kuphela ngezigaba sici - isinyathelo okunengqondo kwamabhuku, okuyinto eza endinganisweni ethile. Yingakho namazinga kuhlaziywe ngamazwe zihlukaniswe izigaba ezilandelayo:

- izici yesingeniso - ukunikeza umbono izisekelo lomqondo kwamabhuku kanye nokuhlolwa yomthetho;

- Lolu phiko lubhekele - ukuvula yonke imithwalo komcwaningi wamabhuku ukuba ikhasimende, kubusa isiphelo sesimiso inkontileka audit, sinake inadmissibility ukudalulwa mabhuku okuholela ulwazi inkampani iklayenti;

- Ukuhlela - amazinga audit ngamazwe kulesi sigaba ukunikeza umqondo wokuthi ukulungiswa yohlelo lokuhlola amabhuku, ikhumbula ingozi, okubalulekile namanye amaphuzu abaluleke ngesikhathi ukuhlela audit ;

- Kwangaphakathi elawula uhlelo - uchaza indlela ofuna sihlaziye uhlelo accounting kanye nokulawula kwangaphakathi lenkampani.

- Ukuhlola Ubufakazi - amazinga kuhlaziywe wonke eziphathelene ubufakazi ingenye ebaluleke kakhulu ngoba elawula lokho kungase imibhalo ezithathwe mabhuku njengoba ubufakazi sokwenziwe futhi zibalwa ngokwendlela degree of ukuthembeka;

- Sebenzisa amasevisi third-party - ukuchaza izimo lapho umcwaningimabhuku unelungelo (noma isibopho) ukufuna usizo sabanye abantu ngesikhathi kwamabhuku;

- Umbiko Audit kanye leads- lokulawula izinto ezidingekayo bese izinhlobo audit okukhipha, ozokwethulwa ekupheleni test ukuphathwa predpritiya;

- audit Special - kuhlinzeke imininingwane ngokufinyelela kwi ukuhlolwa ezindaweni ezikhethekile kakhulu;

- Services Related - lokulawula zinsiza ezengeziwe anganikeza audit niqinile.