Audit yobalo-mali

Isibakala sokuba indima edlalwe yi- mali karhulumente le ebomini loluntu, indlela kuchaphazela imo yobudlelwane bentlalo kunye zengqondo, uthi uphicotho yobalo-mali yingxaki engxamisekileyo kakhulu ngokubhekiselele ekuqinisekiseni nkqubo olusebenzayo mali.

Ngokwembali, kulo nyaka udlulileyo, umgaqo-nkqubo mali karhulumente litshintshile kakhulu, nangona nohlobo nto kakhulu endala eziqinileyo. Iishifti eziye ndawo, belujolise kakhulu yokumanya neziseko kwenkqubo mali kunye kelelo yayo kwi imilinganiselo eyamkelekileyo wamazwe ngamazwe.

Eyona ndlela engundoqo ukuphuculwa komgaqo-nkqubo mali yesizwe:

- besomeleza isiseko semali ngokukuthembela imithombo mali nokunyusa isabelo iirhafu ngqo ;

- enika ukuzimela omkhulu kuhlahlo lwabiwo-mali kumasebe nasekhaya.

Ngokuqhelekileyo, zokuhlala sophicotho mali phantsi kwezi meko iba sisixhobo esebenzayo sokuphucula ukusebenza komgaqo-nkqubo karhulumente. Inkulu indima yakhe indlela yothintelo zolwaphulo kwezoqoqosho.

Ekuhambeni zokuphicothwa kweencwadi yobalo ngokucalula nokwahlula yonke ingeniso kunye irhafu ngezizathu ezininzi, ingakumbi phakathi eyile: Ifom imithombo, iindlela ukususwa, izinto zobalo, aliphi zesebe kunye noshishino, ngokubaluleka. Ngokusekelwe Yindibanisela kwezi zokuhlelwa umiselwa inqanaba apho ezi irhafu kunye nendlela imali iza kubandakanya.

Audit yobalo-mali ngokuqhelekileyo luqhutywa ngeendlela ezimbini.

Uphicotho lwangaphakathi i iteknoloji yokuqinisekisa, olwenziwe ngokwesiseko nkqubo echaphazelekayo, algorithm. Ukwenza itshekhi enjalo abasebenzi abaqeqeshiweyo kuyimfuneko ukuba ikwazi ukwenza umsebenzi kakhulu rhoqo ininzi kakhulu kwixesha elifutshane. Ngokuqhelekileyo, oko akuthethi ukuba abasebenzi abanezakhono eziphezulu baze baqeqeshwe ezifunekayo lokutshekisha imicimbi ethile. Ngaphezu koko kwiinkalo ezintsonkothileyo siphathiswe abanezakhono kakhulu. Eyona njongo yale hlobo uphicotho - ukuqokelelwa, ukuhlelwa, ukwahlula-eshwankathela iinkcukacha zemali uhlalutyo elandelayo.

uphicotho-zincwadi olufanelekileyo yobalo-mali ijolise ekubeni umsebenzi zohlalutyo kunye ntetho ukubaphikisa efanelekileyo amaxwebhu ingxelo zemali ubungqina okanye.

Nangona akukho iseti ngokungqongqo iqhekeza umthetho imigaqo elawula umxholo manqanaba zophicotho kunye kumabakala ahlukileyo siganeko. Ukuziqhelisa, kwabakho uvavanyo nemvukelo, equka ezi zigaba zilandelayo:

- ukuzoba isicwangciso lokuqala ngenxa yophicotho ;

- Uvavanyo kunye kwingqikelelo lwemingcipheko baqonda;

- uphuhliso inkqubo ethile yophicotho;

- itshekhi ngokoqobo;

- UPawulos iziphumo itshekhi bayo ulwazi kwizifo.

Ngokuba lo mcimbi, leyo uphicotho zenkampani okanye eziveliswa yinkampani akhawunti kunye nohlahlo lwabiwo-mali, iimfuno aphezulu kakhulu ngokwemiqathango intlangano yolawulo lomgangatho. Oku kuba ngamandla oluhlaziweyo ngakumbi kuba bona ngokwabo iziphumo zophicotho ixhomekeke ukuphinda-iimviwo ngamaqumrhu abasemagunyeni irhafu.

Umxholo yophicotho kufuneka iqulathe ngokuyimfuneko akhawunti kutshekishwa 68. accounting zohlalutyo lwe-akhawunti ikhutshwa phandle uhlobo lwerhafu. Kufuneka kwakhona kukhunjulwa ukuba le ngxelo iya kuvulwa sub-akhawunti ezahlukeneyo, kuquka, umzekelo - "Ukubala ye-VAT". Kulo mzekelo, kufuneka udale inkqubo ethile apho uphicotho aya kwenziwa phantsi ukubala VAT.

Ngokuhambelana kunye notshintsho zamvanje kwi Code Tax, umsebenzi yomphicothi-zincwadi ukuze uqinisekise:

- ngokuchaneka ekubaleni isiseko serhafu;

- ukuthembeka ingeniso kunye nengeniso lenguqu;

- ukuthobela imithetho nemimiselo yazo izibalo irhafu;

- intlawulo epheleleyo ngexesha lweentlawulo mali;

- wihi ukusetyenziswa inkuthazo yerhafu;

- imbalelwano akhawunti akhawunti kwi balance sheet lweshishini okanye ishishini le-mali kwi-akhawunti 68.

Eminye imisebenzi baxilonga ziqhutywa ngokungqinelana ngokuchonga ubuthathaka xa kusenziwa uphicotho zincwadi okanye ezinye iimeko ezikhuthazayo.