Kafukufuku mosavomerezeka

kafukufuku lamulo - zimadalira pa chikhalidwe kuona kulondola kwa mlandu ndi momwe chuma cha ogwira ntchito ndi cholinga kufotokoza maganizo pa n'loonadi awo. yachinsinsi ayenera ikuchitika kamodzi pa chaka. Nthawi zambiri, m'malo akuti "kafukufuku mosavomerezeka" anagwiritsa ntchito mawu akuti "pachimake" kapena "kafukufuku ambiri."

Kuyambira 2011, Kusintha kwa Chilamulo "Pa Auditing". Kusintha anapanga molondola kwambiri kudziwa mfundo za kafukufuku kuvomerezedwa.

Mwa lamulo, kafukufuku mosavomerezeka ikuchitika magulu ntchito mu mawonekedwe a; amatanthauza unitary kapena mabungwe ang'onoang'ono oyang'anira tauni; ngongole, inshuwalansi, sukulu; katundu, kuphana malonda; mabanki; mwagwirizana kampani ya inshuwalansi; mabungwe ena omwe imvera malamulo feduro.

Komanso onetsetsani kuti nkhani kampani, kuchuluka kwa ndalama zomwe chaka yapitayi mlandu wa upambana kuchuluka kwa rubles 400 miliyoni (kupatulapo cooperatives ulimi ndi mabungwe awo, komanso mabungwe amenewo, Uwerenge pepala kuyankha bwino lomwe 60 ndipo kuposa rubles miliyoni pa mapeto a chaka).

Kuvomerezedwa kafukufuku ikuchitika mosamalitsa monga mwa pulani ya wasenza malinga ndi pulogalamu mayeso, amene amasankha nthawi ndi chikhalidwe cha makhalidwe ake.

kafukufuku The chikalata lipoti kafukufuku, amene amagwira malangizo olembedwa pa zonse zolakwa za kuzindikiridwa ndi nsonga awathandize. Pakuti kugonjera malipoti ku mabungwe anayendera boma adzapereka m'ndende zokwanira. Only mu nkhani iyi, malipoti a tidzakambirana chomveka. Popanda yoyenera malipoti mapeto msonkho anayendera adzakhala lakuti kuti asalandire, chifukwa ndi mbali yofunika ya malipoti mlandu (malinga amati 2 Article 13 Chilamulo "Pa accountancy" 21.11.1996.).

Kuvomerezedwa kafukufuku ikuchitika mwachibale kwa buku okwana mawu ndalama kwa chaka. Choncho, ngati cheke zimatenga nthawi. Mu nkhani imeneyi, mosavomerezeka ntchito kafukufuku kumafuna magawo angapo mu chaka. Cholinga cha kufalitsidwa ngati a ntchito ndi kupeza mfundo zolondola kwambiri zokhudza malipoti ulamuliro. Komanso, ntchito imeneyi zimathandiza antchito kampani ali sanasokonezedwe pa ntchito zawo zazikulu. kafukufuku wogwirizira kwambiri kumathandiza kupulumutsa nthawi.

mabungwe Business zikugwira ntchito mu dongosolo chosavuta misonkho, amathanso akugwa pansi pa kafukufuku chachikulu. Izi zidalira pa kuchuluka kwa chuma pa pepala bwino.

Agwire kafukufuku mosavomerezeka ali ndi ufulu yekha anthu amene ali ndi chifukwa chomveka Choyenereza satifiketi, ndipo ndinu mamembala a Auditor wa Chikhaliro.

Kuchititsa kafukufuku ayenera kuganizira mfundo zotsatirazi. kampani, amene kufufuzidwa, kulandira amafuna Auditor kuphunzira anapezazo zake zonse ndi kuzipenya. Pa nthawi yomweyo auditee kwa Auditor ndi ayenera kupereka thandizo n'kotheka m'zochita zake m'njira yake mwa kupereka zikalata zofunikira zonse ndi zokhudza ntchito.

Kusinthidwa kwa lamulo anabweretsa kupitirira kafukufuku kuvomerezedwa ndi pafupi kwathunthu tochepa mu Russia. About 30% ya mabungwe kale kukhala anayendera zizindikiro mtengo watsopano salinso phunziro kwa kafukufuku wa. Kunja kulamulira auditors anapita zofunikira, tawuni-kupanga mabizinezi ndalama za rubles osachepera 400 miliyoni pa chaka.

Komano, pamodzi ndi kuwonjezeka mu magawo mtengo, umene uyenera audited, mndandanda wa malo a ntchito yomwe khalidwe kutero. Panopa audits imvera kudula bungwe; mabungwe oimira mawu Consolidated ndalama; yosinthira ndalama; Mabungwe nawo sheya msika; makampani kasamalidwe, mwagwirizana inversion, makampani olowa katundu, ndalama payekha penshioni.