Ukucwaningwa izindleko zokukhiqiza. kunezinzuzo zako kanye avelele

Audit, eqinisweni, yilokho kokuxilongwa esizimele izibalo kanye nokubika izinhlangano Umbuso ukuqinisekisa zokubala ukuphelela yonke imisebenzi ku-akhawunti, ukunemba izibalo ezibonisa e kwezezimali futhi amarekhodi ahlobene oshayiwe Russian Federation.

audit esibanzi ihlanganisa zonke izinkomba wezimali ka inkampani futhi yahlukaniswa ngezigaba ezehlukene. Ukucwaningwa izindleko zokukhiqiza kuyingxenye ebalulekile kwamabhuku esiyisibopho ibhizinisi lonke. Eqinisweni emhlanganweni ezikhonjwe ubuthakathaka isayithi ukukhiqizwa emazingeni ahlukahlukeneko wendlela umkhiqizo yokukhiqiza inqubo, kanye avele izinhlobo zamahlelo izindleko, uhlola yezindlela ezingcono kakhulu ukunciphisa zonke izinhlobo izindleko, ithuthukiswe yimuphi amathuba ezifihliwe ukuze kwandiswe inzuzo.

Audit izindleko zokukhiqiza Kwenziwa ngokuhambisana izinhlelo thematic, kuhlanganise ukuhlela kwamabhuku, ukuhlolwa kwamabhuku nezingozi encike ngqo kwi isimo jikelele ezimali zabo nokulawula kwangaphakathi ngaleso inkampani.

Hlola izindleko, noma enye i-audit izindleko zokukhiqiza, ngokuyinhloko iqala ukuqoqwa kolwazi kanye cwaningo yenqubo ukukhiqizwa. Ukuhlolwa okuqinile, akukhethi ezibukwayo elandelayo zonke izindleko (ezibangelwa izindleko futhi akuyona ezibangelwa). Kanyekanye lezi zinkinga icabangela ukugcinwa efanele ngokuvamile.

Amaphuzu ayinhloko okuyinto basondela ukunakwa ngesikhathi ehloliwe izindleko zokukhiqiza we uchwepheshe asetshenziswa izindlela zokubala, ukusetshenziswa izibalo kulinganiselwa-oda angawodwana angefani inqubo ukukhiqizwa. Phakathi izikhathi ezibalulekile e izindleko zokukhiqiza kwamabhuku siphathelene ubuqiniso ukusatshalaliswa ezindlekweni ukuze ukubika isikhathi nezikhathi. Kuhlola ngokunemba ukusetshenziswa kwezinto eziphinde asizayo (fuel, amafutha zezimboni, ugesi, njll) nakho kufeza indima ebalulekile zokuqapha. Ihlola ekubalweni ukwehla izindleko ezimpahleni ezingasuki phansi, ukuba yiqiniso kwalesi ukufakwa izindleko angaphatheki kanye ongaphakeme-value amafa izindleko emphahleni is uzifunde ngokucophelela futhi yaqinisekiswa yi-langempela isethulo imibhalo eyinhloko.

Ukulawula ngokunemba kwabasebenzi abaqashi main futhi abasebenzi asizayo njengengxenye ehloliwe izindleko zokukhiqiza. Ngo inqubo yezokuthutha imikhiqizo siphelile kuya emafektri lapho ukuthengisa imali (emaphaketheni, ukukhangisa izimpahla, travel, njll). Zonke lezi zindleko futhi kahle sayihlolisisa futhi kwaqinisekiswa. Phela izindleko zokukhiqiza futhi kuthinte intengo yemali athengisa imikhiqizo ekhiqizwa yinkampani.

Ngemuva kokuthola ukuthi unegciwane ukuba semthethweni ebhekisela izindleko ukunemba ezibizayo futhi ukuthola izindleko kwemibiko, uchwepheshe (auditor) uhlola ngokucophelela eziphathelene isizinda sentela. Iphinde eliqinisekisiwe ukuhambisana zasemizaneni kwesabelomali ibhizinisi zonke izintela amandla futhi amacala. Audit akhawunti izindleko zokukhiqiza nalolu lubaluleke kakhulu ngoba inkampani, kusukela imiphumela yayo kuzovumela abaphathi abaphathi ukunciphisa noma ukuqeda imali nokumosha, ukunciphisa izindleko zokukhiqiza esikhathini esizayo. Yonke inqubo zokukhiqiza lokufeza sicabangela ukuhlela kahle imali asalile yokusungula in the ishede. Ukukhiqiza okukhipha, ukugwema Ukuphumula futhi ukukhiqizwa umthamo, ngenxa yalokho, ukuvela izindleko engahlelelwe ku ophoqelelwe eziyisisekelo ukusebenza kanye nokwesekwa kwabasebenzi kokulungisa.