Odhita basa: chaizvo uye zvinokosha nuances

Tose takanzwa chinhu chinoshamisa uye kujairika rokuti "odhita", uye atarisana aine izwi akadai Auditing. Kakawanda pane mibvunzo pamusoro kuti, chii kuita vanhu basa iri? Vakawanda vane kuwadzana chenhema basa mumunda ekuteerera mabasa basa, asi ichi hachisi chokwadi: vateereri - haina kuridza mainjiniya! Odhita basa iri zvikuru, kwakatooma uye mutoro.

Odhita basa iri ongororo ine mashoko zvemari, Kururama mapepa, majini mabasa munyaya dzomunyika zvinyorwa boka uye kuchinjwa mashoko ari mashoko mari zvoupfumi. Odhita basa muRussia vakatanga kuvaka kuparara Soviet Union, asi chete makore zviuru zviviri tinogona kutaura pakutanga kukura chaiye odhita kuRussia, nekuti panguva ino nyika yedu akauya odhita nyika yakakurumbira zvakadai tichichera sezvo Pricewaterhouse Coopers, KPMG, Ernst & Young uye vamwe.

Sezvatakamboreva, iro odhita basa ndiko kuti asimbise yakarurama pamusoro kuratidzwa kushanda zvoupfumi mabasa. Ona kuti mumwe kutengesa unoratidzwa ari mapepa ari zvebhizimisi kupfuura kamwe. Chokutanga, kuti rwunoratidzwa mune dzinonzi chikuru gwaro, inova huru uchapupu kutengeserana. Somuenzaniso, kana toreva kutenga chero zvinhu, chikuru gwaro ndiye consignment katsamba; Kana tikaratidza kukosha yakatarwa yesangano, mune gwaro yepakutanga ichakurukurwa zvakare chiito nokutumwa.

Mushure akavhiyiwa dzave rairatidzwa magwaro chikuru, akanyorwa erogi dzebhizimisi kwema, sezvamakaropafadzwa kwema akanyorwa uye runoenzanirana nhoroondo, iro riri akanyora debit uye zvikwereti. Mushure kunyoresa kushanda muna Journal of yakakodzera kupinda mune mashoko nevasina offsetting kupinda, uye pakupera kwegore kuguma nengaidzo nhoroondo dzose dziri pachiyero jira nemamwe magwaro zvakataurwa zvemari.

Basa racho wevanoongorora akaunzi, pakutanga, ndiko kuongorora zvakakodzera kuratidza bhizimisi mabasa maitikiro zvose rokuzvidavirira - kubva gwaro yepakutanga kuti otchetnosti.Kak yemanyorero odhita rinoitwa pasi yoga zvikamu nhoroondo, kureva, wakaparadzaniswa anopupurira Zvidavirire pamusoro wakaiswa yesangano, chinoita receivable uye nhoroondo munataisireva, misha ine vatengi, mari kuyerera, uye zvichingodaro. Kudiwa vakaparadzana macheki nechimwe nharaunda rokuzvidavirira nokuda guru chaizvo bhuku basa uye, sezvo zvakaguma yakakwirira mukana zvikanganiso uye mashoko okuti zviri odhita "kamwechete".

Auditing mabasa vapedza waivako utariri tsamba-O kambani, umo wevanoongorora akaunzi akataura pfungwa dzake pamusoro mamiriro ezvinhu ari kambani. In mhedziso iyi akataura mashoko okuti uye kutyorwa yakawanikwa panguva kuongorora. Kazhinji, kuti goho rinogona zvitatu mhando: akanaka pasina nenyonganiso, conditionally zvakanaka kana kuonekwa pakati kutyorwa kuti haapfuuri pachikumbaridzo kukosha, uye akaipa kana wevanoongorora akaunzi akawana zvinokosha kutyorwa. Materiality pachikumbaridzo wokurera ari uwandu shanu muzana kutsauka kukosha chinoratidza kwakaratidzwa iri nhau inokosha chaiyo.

Odhita basa inoita basa rinokosha kushanda upfumi mashandiro nomunhu makambani uye upfumi yose, nekuti nemhaka Vaongorori kudzivisa chimiro zvikanganiso akawanda ari mashoko emari, uyewo tidzivise basa siyana zvoupfumi manomano.