Auditing mitemo uye kuonekwa dzokudarika uye kukanganisa

Standards pakati odhita mabasa zvinopa kuti weboka odhita, iyo wevanoongorora akaunzi ongororo anofanira pazivo yakarurama chokwadi hwakagadzwa. National Auditing mitemo nharo kuti kururama - uchapupu wakakwana nezvokuti.

All okupedzisira mhedziso yacho wevanoongorora akaunzi anofanira verifiable hurongwa kuziva uchapupu. Maererano nedzimwe nyanzvi, unhu uchapupu vagara vandifungira:

1) anofungidzirwa kuti chiitiko chaicho;

2) pave tsamba pakati causal chokwadi uye uchapupu;

3) The zvinokonzera rakavimbika. Ndiwo hwaro uye munyika Auditing mitemo.

Maererano ndima yokutanga inofanira kushandisa makirasi matatu chikuru uchapupu: dzinongoitika, chakagadzirwa uye ndaisagona nharo. Mitemo odhita mabasa zvinopa kuti hwaro weboka ndivo chokwadi iyo mashoko kunobva. Sezvineiwo, raivapo mutemo uye yakasimbiswa chinyakare Auditing mitemo vasiri zvakazara waidzora nyaya kuti wevanoongorora akaunzi kuita kana chibvumirano akapedzisa pamwe Board Directors, iye akasimbisa basa vamwe mari yakawanda maneja kana mukuru akaundendi wekambani. Ndinofunga kuti, pakutanga kwezvose, anosungwa kuzivisa mukurumbira Directors, izvo zvinozoita vanofanira kuuya chokwadi kwakazivikanwa, zvichienderana kukura kuba, musangano shareholders, sezvo wevanoongorora akaunzi maererano nomutemo anofanira kuudza havaoni mashoko pamusoro zvaipomerwa.

Kana wevanoongorora akaunzi apo yekuedzwa akawana kuti vamwe bhodhi kana kuti Executive Director achava anokonzera mabasa kana dzakasiyiwa iyo, sezvo mutemo, kunotoreva mutoro kudzikamisa kukuvara, kana kuti chikamu bhodhi kana Muzvare ndakaita kutyora mutemo, zvinofanira kucherechedzwa Mushumo uyu . Pamberi wevanoongorora akaunzi inewo dambudziko - kana kushuma kushungurudzwa kuti kuongorora masimba. Zvakakosha kuyeuka ndiye muridzi wekambani.

Kana mamiriro-anazvo zvebhizimisi, sezvakanga Article weCriminal Code, ndiyo "... kukundikana dzinoshuma felony." Modern Auditing mitemo usimbise pfungwa kuti, kana panguva rokuongorora vose ezvinhu kubhadhara kuti bhajeti, kuti wevanoongorora akaunzi raratidza muenzaniso musiyapaduku kubhadhara kuti bhajeti, anofanira kubatsira zveakaunzi kambani kunochera imwe kukarukureta kwemitero uye kuti pave nokuchinja zvakakodzera nechiyero. Zivisai mutero hofisi hazvifaniri, nokuti zvinopesana mamiriro odhita mabasa kuzvimirira wegadziriro mari kuzvidzora. Mabasa wevanoongorora akaunzi asingadi vanova inishuwarenzi basa iri nemhosva, sezvo nyaya makambani inishuwarenzi. Sezvo wakakosha, zvinoratidzwa mumirau zviratidzo, avo haana kukwana kuti chinangwa, yakarurama tinyatsonzwisisa hupfumi insolvency panguva yacho odhita.

The solvency yazvino zvebhizimisi musika anogona kuzivikanwa kwete chete magetsi liquidity zvayo zvinhu uye haagoni kushanda chikonzero suspecting kubiridzira. Naizvozvo, zvakadai kutyorwa kunogona chete kuva zvenguva unhu mari hurumende emakambani kana zvimwe verifiable zvinhu. Kuburikidza Implementation kubudirire matanho zvino, mukurumbira wake anogona kudzorerwa pasina zvikuru chaihwo kukanganisa kwaro solvency uye zvemari nokugarika zvarwo.

Saka odhita usashumira semudziyo kutanga uye zvekungofungira yezviito zvisiri pamutemo, hazvisi zvayo basa, uye uzviite tichibatsirwa mari odhita kungoti kukodzera.