Odhita okuwana mabasa zvoupfumi sangano. Mhando odhita nemishumo

Pane kushandisa chero zvoupfumi basa kuti kukura itsva maindasitiri sectors dzakawanda vanamuzvinabhizimisi-vanoita kuti tiite gwapa kana kuramba odhita nomunhu nzvimbo iri kugadzirwa kutenderera kuona kuti kushandiswa utsanzi uye kuitwa zvimwe zvisarudzo zvoupfumi.

Maererano Art. 6 Federal Law, zvinotevera vachiongorora odhita zvitupa anogona rakapa: unequivocal akanaka mhedziso kana dzakachinjwa. Kuedzwa wokutanga anofanira nekanzuru wevanoongorora akaunzi mune rimwe zvakaitika basa anoita zvayo maindasitiri uye zvoupfumi mabasa zvizere maererano nzira uye nenheyo rokuzvidavirira muna Russian Federation. Uye pfungwa iyi yakavakirwa, uye rakanyorwawo nenzira chikuru chizvidavirire magwaro uye kwazvo kuongorora mabasa zvoupfumi sangano.

Modified mhedziso anopiwa muzviitiko apo pane zvakawanda zvinoita kuti itibatsire kunaka odhita uye rakarurama mashoko. Somuenzaniso, zvinonzi rakapa panguva odhita kuferefeta vamwe Kunyanya nzvimbo maindasitiri basa, kana kuti kuona uye kuwana yakajeka zvakanaka pfungwa hazvibviri nokuda kwokushayiwa kwemashoko akazara.

Modified odhita mushumo mhando iyo inogona kupatsanurwa zvichienderana pokudzora siyana zvinokonzera wevanoongorora akaunzi wakabudiswa panguva panowanikwa ezvinhu kuti kudzivisa kuwana zvakakwana uye zvakakwana mashoko akavimbika.

Yokugadziridza wevanoongorora akaunzi kuti mhedziso zvinosanganisira Qualified Opinion, vanogumisa ane Disclaimer mafungiro, uyewo kwemamiriro zvisiri. Opinions vane yoga kuchengetedza kana kuramba kutaura aishandiswa wevanoongorora akaunzi iri chiitiko ane odhita kana kukamurwa ongororo zvokusarudza kuti kana mamwe mashoko shoma varege kuratidza chokwadi yoga zvinoumba kugadzirwa yose muitiro, zvakakwana.

A dzakachinjwa odhita pfungwa uye maonero anogona aunzwe panoongororwa kupesana pamwe vatungamiriri venyika audited zvoupfumi sangano. Mibvunzo mari kuburitsa, chizvidavirire policies kushandiswa kwayo zvinokosha zvinotaurwa, kushanda nzira, etc. Mismatch count Data uye kuziva kururama mune mashoko zvemari izvi kungaita kutaura pamusoro wevanoongorora akaunzi mafungiro.

Kwokupedzisira odhita pfungwa kungaratidzwa nemashoko: "... asi mune mamwe mamiriro ezvinhu ..." (kana kutaura zvaanofunga pamwe nemwoyo) kana kuti zvirevo mari kuti mari nguva ine zvimwe ndonda mashoko kuti hatibvumiri kuona kukwana uye kururama mashoko zvemari izvi.

All Mhando odhita mafungiro (zvakanaka pfungwa, kana chero dzakachinjwa) dzinoitwa nezvinodiwa zvachose kunorondedzerwa uye zvinodiwa. Chekutanga, zvinyorwa zvose audited inounganidzwa muna chimwe chinhu, izvo rinoronga akataura nomumwe jira inofanira yakasainwa nokuda wevanoongorora akaunzi. Chechipiri, ivo vanotsigirwa nechisimbiso pachavo vari audited uye mvumo siginicha ongororo maneja. Chechitatu, musi nokusaina kwemamiriro musoro odhita inoomerera musi kuguma bvunzo.

Zvinofanira kucherechedzwa kuti pashure nzira, uye wevanoongorora akaunzi Mushumo, pamwe zvinenge zvimwe zvinoita kuti chokuita rakavimbika uye kururama mashoko zvemari, kuti wevanoongorora akaunzi-inisipekita haisi kunodiwa kuti pasi zvikumbiro, zvainanga kuzivisa ezvinhu. Legal basa nokuti inoudza Auditing kurongwa ezvinhu riri zvachose nekambani utariri.

Ose odhita mishumo vari pasi chete pahwaro muvhidhiyo macheki Akazvisimbisira chikuru chizvidavirire magwaro. dzimwe nguva Positive mhedziso kunogona kuva chikonzero Kudzimwa of yakarongwa mutero odhita. Uye mune mamwe mamiriro ezvinhu, mhando odhita mishumo zvinogona kukundwa mudare. Vangave nekusimba dzenhema uye zvinotsausa.

Chero wevanoongorora akaunzi Mushumo wayo mhando ndiyo oga runobatsira zvisarudzo zvoupfumi nokuti zvose Mapato ose vanoshandisa mashoko zvemari, sezvo ari weboka odhita kwakaburitsa kusava zhinji, kwakaratidza zvinopikisana siyana ari mukugadzira kwacho. Naizvozvo, kuti kuitisa munhu odhita kana kwete ose gore, sarudza makambani. Asi ayo zvinobatsira pachena! rationalization Uku mari, uye kuwedzera rokutengesa mavhoriyamu, uye optimizing kugadzirwa zvose nzendo.