Odhita Mutemo. Chiiko ichi

Odhita basa chinhu kwokunze zvemari kudzora dzebhizimisi masangano nevanhu specialized vakuru mvumo achimiririra State kana kambani non-hurumende yakazvimirira. Mutemo "On odhita basa" haapi zvakajeka tsanangudzo pfungwa iyi, asi haina kuderedza kukosha odhita nokuda basa rokuparidza. Kakawanda hurumende odhita kutaura zvemari hwakada nechokuita inspections, izvo kutakura Vaongorori. Asi hapana nzira regai kutsiva mumwe.

Federal Law "On odhita basa" anoita mazita zvinhu zvinofanira aifanira audits. Izvi zvinosanganisira Open Society, masangano nevanhu kunozvitengesa kuchengetedzeka masangano anopa zvikwereti, makambani inishuwarenzi uye neruzhinji makambani, pasiri mudyandigere mari (Article 5 Federal Law). Kana izvi zvinhu kushandisa bhajeti mari hurumende makondirakiti kana kushanda paruzhinji pfuma, tinofanira kugara achiongorora neDare Accounting Chamber.

Marongerwo kushanda zvomukati, yokudzora Auditing mabasa muRussia:

1. Bazi Finance ndiwo muviri mukuru, iyo ndehwokuti batanidza odhita mabasa ari mamiriro, achipa odhita yemakambani uye Vaongorori kodzero yokuita chorudzi urwu rokutengesa basa. The chikuru mashandiro anoita muviri zvinosanganisira:

- Gwaro budiriro pachinhu odhita mabasa, kugadzwa uye kuvandudzika ari pamutemo kuumbwa;

- anochengeta remazita masangano uye vane kodzero kuitisa yakazvimirira odhita;

- kuongorora kuri kuitwa odhita mabasa muRussia uye mamwe muviri mvumo akasununguka kukumbira magwaro akasiyana-siyana kuti aite mabasa aya ..

2. sangano Self-ndangariro Vaongorori sangano isiri haibatsiri achitaurwa nevanopinda State Register nokubatanidza imwe nhamba vanhu uye zviri pamutemo masangano. Nhengo sangano Vaongorori kuona chokupika mitemo Vaongorori, avo nyanzvi nezvetsika, kutendeseka, tora chimwe chokudzidzisa Vaongorori, achivapa mikana yokuwedzera kurovedzwa uye nezvimwewo.

3. Auditing sangano iri zvokutenga chivako, vanobatanidzwa nhengo rimwe kuzvipira yokudzora masangano Vaongorori. On Auditing mutemo rinopa kodzero kuongorora uye ngaateme imwe odhita pfungwa. State mutemo odhita mabasa hakurevi runosanganisirawo kusashandisa zvaidiwa Auditing zvakavanzika, kana asingadi kupikisa dzemunharaunda ose aripo mutemo.

Pakupedzisira, private wevanoongorora akaunzi - munhu anogona riitwe Auditing mabasa uchiwirirana nezvirevo zvose uye nemirayiro kuti nomutemo pamusoro Auditing, uyewo dzakawanda mitemo anozvipira pamutemo sangano Vaongorori, icho rinoumbwa.