Umthetho Audit № 307-FZ njengoba uchitshiyelwe

umsebenzi Audit kubhekwa lokulawula nokuqondisa, futhi ke kumelwe ukuba ngokuqinile kulawulwa isimo. UMthetho Federal №307 yasungulwa le njongo "Ngo Auditing", ubeka amalungiselelo eziyisisekelo eziphathelene nemisebenzi namalungelo bamabhuku. Umthetho kuzoxoxwa ngakho ngokuningiliziwe esihlokweni.

On Audit Imisebenzi

Kuyini audit? Ngokomthetho, i-audit esizimele idatha balandise ukuhambisana kwezilinganiso ezivunyelwe. Ungene ukunemba izitatimende zezimali, ukuthola ukwephula nokukhwabanisa kungenzeka.

KaMcwaningi Mabhuku - umuntu owenza amasevisi kwamabhuku. Zonke control engamela nelawula umsebenzi kubhekwa onguchwepheshe kumele ngokuqinile athobele umthetho. Kungenjalo, wonke umsebenzi kwenziwe awacatshangwa kwamabhuku.

№307 FZ "Ngo Auditing" inikeza ukuthi izimali Awukwazi ukufaka imisebenzi ukulawula zikahulumeni. Lena izinhlobo ezengeziwe futhi ezimele lomsebenzi engahlangene ukuphoqelelwa isimo umthetho.

Mabhuku kanye ukubalwa kwezimali

Kuyini inhlangano audit? Umthetho № 307-FZ "On umsebenzi audit" unikeza incazelo elandelayo:

• inhlangano esungulwe ngokungenzi inzuzo, okuyinto i association of mabhuku, ikhiqiza i-audit esizimele ezimali (zezimali) izitatimende webhizinisi ngenjongo yokuzwakalisa umbono linokwethenjelwa.

inhlangano ngayinye audit kumele sikhokhwe ifakwa kurejista ekhethekile isimo. Ukusebenza abantu bakhe yemvelo (bamabhuku) Kufanele ube isitifiketi ziqu yokunika imvume ukuba sifeze umsebenzi audit.

audit okuphoqelekile iqhutshwa kulezi zimo ezilandelayo:

• izibambiso inkampani ungeniswe ukuhweba;
• inhlangano ine uhlobo wezomthetho okuhlangene isitokwe uhlobo lomphakathi;
• Izimali ezivela yokuthengisa imikhiqizo kuyinto ruble ezingaphezu kuka-400 million ngonyaka wezimali owandulelayo;
• inhlangano umele wembula elihlanganisiwe izitatimende zezimali zonyaka elihlanganisiwe;
• kwezinye izimo zokuhlola ezasungulwa zoMthetho Federal.

audit okuphoqelekile iqhutshwa njalo ngonyaka.

Amalungelo nemisebenzi ye mabhuku

UMthetho Federal N 307 "On umsebenzi audit" usungula amandla main nemisebenzi lezi izinhlangano. Ngokwesibonelo, umcwaningi mabhuku unelungelo lokuthathwa njengomsulwa:

• nesinqumo ezimele yezindlela kanye namafomu Imisebenzi eprofetjhinali;
• ukufunda imibhalo umnyuziki ahlobene nomsebenzi ezomnotho kanye zezimali webhizinisi;
• ukuhlola noma iyiphi impahla eshiwo kumadokhumenti;
• ukuthola ubufakazi letivela etikhulwini nokucaciswa ezivela ngesikhathi nezindaba yocwaningo;
• ukwenqaba nokuqalisa imisebenzi yabo, uma inhlangano alinikezi yonke imibhalo edingekayo;
• ukuzivocavoca namanye amalungelo elicacisiwe inkontileka.

It usungula umthetho kanye nemisebenzi eyisisekelo bamabhuku. Ngakho, nakhu ukuthi uzinake wena:

• ilungiselelo komcwaningi wamabhuku ulwazi ezicwaningiwe inhlangano mayelana ubulungu komcwaningi wamabhuku;
• ukudluliselwa esifike ngemibiko yocwaningo;
• kwenta tinhlaka kwemibhalo ngesiRashiya;
• kulondolozwe amarekhodi;
• ukwazisa inhlangano abuyekezwa amacala enkohlakalo nokuningi.

Enye nejoka bamabhuku iyona nokunamathela kakhulu ezindinganisweni okhokhelwayo. On kubo Kuzoxoxwa.

amazinga umsebenzi audit

Isihloko lwesikhombisa zoMthetho Federal №307 "On umsebenzi audit" usungula isidingo amazinga namakhodi lokuziphatha of mabhuku. Kuyini lokhu? Umthetho uchaza izindinganiso ngohlobo olukhethekile dokhumenti, eliqukethe izimfuneko inqubo mgomo yokucwaningwa kwamabhuku. Amazinga akufanele:

• okuphambene nezindinganiso zamazwe ngamazwe;
• ukudala izithiyo ukuqaliswa umsebenzi audit.

Kuyini ikhodi lokuziphatha of mabhuku? Ngokomthetho, it is a iqoqo imithetho yokuziphatha kufanele kuqashelwe yiwo bamabhuku nezinhlangano nokuhlola. Ikhodi iyawakha futhi bamukela inhlangano enemitheshwana ngayinye eceleni.

On kutimela bamabhuku

UMthetho Federal №307 "On umsebenzi audit" yiSigaba 8 usungula amalungiselelo okuyinto Ibeke uzibuse mabhuku futhi izinhlangano zabo. Ekuqaleni, uthi labo abangakwazi afeze kwamabhuku. Uhlu lufaka mabhuku:

• kuyinto umsunguli inhlangano, abakhulu accountant yayo noma ikhanda;
• Ziyakwazi eziseduze inhlangano;
• mabhuku ngamunye bazithola esiyiminyaka emithathu le ezicwaningiwe besi ku ezimali sokubuyiselwa, abaphathi bayo, ukubika wezimali;
• nabanye, babe abangahlanzekile ngokusho koMthetho Federal №307.

Kulula ukuqagela ukuthi yonke le mithetho wethulwa kuvinjelwe inkohlakalo futhi "yokucasha 'naye. Inqubo umrholo ngebanga lokuqatjhwa imisebenzi kuhlaziywe futhi inkokhelo yayo kunqunywa amaqembu ukuba lesi sivumelwano.

Laba bahloli kungenzeka bahlanganyele ezenzweni ezephula amalungelo nezifiso izinhlangano abuyekezwa. Ngakho, nomqondo izimfihlo ekhethekile audit owethulwa, okuyinto Kuzoxoxwa.

On audit imfihlo

UMthetho Federal "On umsebenzi audit" (№307-FZ) Uvikela nomqondo izimfihlo nokuhlola. Kuyini lokhu? Isihloko wesishiyagalolunye umthetho uyenqaba ukuba ukudalula noma iluphi ulwazi noma imibhalo (ngaphandle ulwazi ngawo inhlangano), ulwazi mayelana inkontileka ukuze sihlinzeke izinhlelo, kanye amanani la masevisi.

Bonke abasebenzi nezinhlangano audit aphoqelelwe ukuba siqinisekisa ukuthi ubumfihlo banoma ulwazi audit imfihlo. Awukwazi ukuthumela imibhalo nolwazi akha ngokwakha le mfihlo, besithathu ezingahlobene inkontileka kwamabhuku.

Ngokusho uMthetho Federal №307 "Ngo Auditing" okukhulunywa ngaye, ukudalulwa izimfihlo kwamabhuku kubandakanya ukunqunywa isithiyo. Ngaphansi komthetho federal, umuntu owephula ubumfihlo bokwaziswa, ubophekile ukuba akhokhele wonke umonakalo ngokuhambisana nenqubo enqunywe ngokomthetho.

Ukulawula mabhuku

Yokutholwa Law №307 "On umsebenzi audit" libhekisela mabhuku futhi izinhlangano zabo kukhona abantu abazimele. Nokho, isimiso sokuthi wokuzibusa akusho zivimbele kusuka control nguhulumende.

I-Athikili 10 sihlinzekela ukuzithiba. Ngakho, abameleli izinkampani audit aphoqelelwe ukuba:

• usungule futhi ugcine imithetho yokulawula kwangaphakathi womsebenzi ngokuyikho;
• ngaphansi imisebenzi yangaphandle control ukumela iziphathimandla zikahulumeni amaphepha adingekayo;
• ukubamba iqhaza enhlanganweni enemitheshwana of mabhuku, noma bengamalungu.

Isigaba 11, ngakolunye uhlangothi, isitshela indaba i izinhlangano ukulawula audit zangaphandle kanye namalungu ayo. Ikakhulukazi, icacisa ngokuvimbela zangaphandle. Lokhu kuhambisana nezidingo umthetho kahulumeni, kanye ukugcwaliseka ngesikhathi esifanele oda esisemthethweni kusuka kuhulumeni. Kancane okwengeziwe ukulawulwa isimo imisebenzi audit Kamuva sizoxoxa ngokuthi.

umthetho kahulumeni

№307 FZ "Ngo Auditing Imisebenzi" (30.12.2008) isungule imithetho eyisisekelo wesi isimo umsebenzi mabhuku. Ngakho, isimo ubophekile ukuba:

• ekwakhiweni kwenqubomgomo yomphakathi emkhakheni kuhlaziywe;
• zamukele elawula ke;
• ugcine irejista umphakathi nezinhlangano enemitheshwana;
• lokufeza ezinye amandla, njengoba kubonakala kula Isigaba 15 zoMthetho Federal enixoxa ngalo.