Pfungwa uye odhita basa, musimboti wacho odhita pakati yakatarwa midziyo

Pfungwa odhita uye odhita basa, uyewo dambudziko pamusoro odhita, Auditing mitemo, nzira wehurumende murau, uyewo dzimwe nyaya chokuita basa odhita yemakambani, zvinotsanangurwa Russian Federation mutemo "On Auditing".

In nomurayiro pasi odhita akatorwa kureva yakazvimirira odhita pamusoro pechiso mashoko zvemari kuti audited, kuti asimbise ukuru rakavimbika, Kururama paumbwe mashoko akadaro. Activities kugovera odhita mabasa (odhita mabasa, odhita mabasa) - iri rinoitwa Auditing masangano kana muchivande Vaongorori kuitisa odhita, ichipa ose chokuita mabasa. mabasa akadai zvinosanganisira mazita hurumende Auditing mitemo.

Kudiwa dzose Auditing kutaura zvemari nezvinhu kushandiswa nemakambani kuti vane marezinesi zvakakodzera, kwakaita kuti zvikonzero zvakadai

- mukana hakuna kukwana chinangwa kuongorora rakavimbika mashoko uye yakarurama pamusoro Mitsara nemari compilers ayo,

- zvakananga kutsamira pakati migumisiro zvisarudzo kutora vanoshandisa (vanoita), kunaka mashoko anowanika kwavari,

- kushaya kuwana mashoko uye unyanzvi ayo ongororo zvakakodzera.

Kuti vawane odhita zvinangwa ari odhita nyanzvi kutarisira pfungwa odhita zvinangwa:

- unganidza mashoko akavimbika chikuru pamusoro zvemari uye zvoupfumi mabasa kuva audited sangano nokuita pamashoko ruzivo pamusoro wechokwadi dzemari bhizimisi isangano;

- dzichipfekeka odhita mabasa, kusanganisira kuverenga (kupa mazano pamusoro zvichibvira nzira tsikidzi unocherekedza)

- odhita Strategic mabasa (kupa mazano pamusoro Zvakanyanya Kunaka Panguva Yepamuviri zvirongwa kukura zvoupfumi sangano pachishandiswa mashoko vakawana);

- operative kuzvidzora (dzose uye hurongwa richiona zviri zvebhizimisi kuti kudzivisa mune ramangwana izvi uye zvimwe zvikanganiso).

Panguva bvunzo yakatarwa kukwana nhau nokuda zvemari uye upfumi mapepa, misoro zvinoratidza sangano pakati yesangano uye munataisireva, kuvapo chero irregularity iri nzira iwe yesangano kubva isingachinji vachida.

The wevanoongorora akaunzi Mushumo pamusoro rakavimbika uye rakarurama chizvidavirire (zvemari) mashoko ari audited sangano vanofanira kufunga zvinotevera pfungwa dzinokosha:

- mukuru kugamuchirwe mari nhau,

- kwayo ukoshi uye kukwana,

- kupesana kururama,

- zvakarurama kupatsanura zvinhu, avo kuburitsa uye wakatarwa.

Imwe nzvimbo inokosha mune zvoupfumi basa chero zvebhizimisi kugara wakaiswa yesangano (Fa). Ivo anoshandiswa huru mabasa sangano (muzvirongwa kugadzirwa, nerubatsiro zvinhu kana mabasa, was, etc.). Saka, chero basa sangano kunokosha zvikuru kuti aronge chizvidavirire mitemo yose wakaiswa yesangano uye kunyatsoteerera vakaichengeta. The odhita kuti pazvinhu zvinhu kunosanganisira chivimbo chakasimba uye Mvumo kuita zvebhizimisi kwema avo huripo zvebhizimisi pazvinhu yesangano, yazvo kwokutanga pamutemo uye zvemakore.

Mabasa odhita pakati wakaiswa ndeizvi sezvo kusimbisa nyaya management mashoko anowanika mune mashoko emari noruremekedzo kuti ngadzirambe zvinhu. Ivo vanoti pakudzidza uye kuongorora murwiyo uye uchishandisa hurongwa mamiriro, uyewo mamiriro ezvinhu okuchengetera dzavo uye mashandiro, tarisa Kururama achinyora kwema pamusoro racho uchishandisa hurongwa, kunyatsoongorora vaunganidza depreciation uye yakarurama kwayo rokuzvidavirira zvinangwa, zvinosimbisa migumisiro pavaiita revaluation pakati pazvinhu yesangano iri nhau gore, etc. .