I-ofisi zophicotho

Audit kwemali iquka uphicotho nolawulo olufanelekileyo yonke imicimbi yemali, e, enabela jikelele kwaye iintengiselwano nemali kunye nabo, ngokukodwa.

Uphicotho lwenziwa yi-ofisi yomphicothi qualified phambi ngokukhawuleza umntu oqhuba yonke amaxwebhu imali. Kwakhona sibekho zincwadi oyintloko yophicotho okanye isekela lakhe ezisondeleyo. Ngexesha inkqubo, khangela yonke imali intengiselwano imisiwe okanye bayeka ngokupheleleyo.

Ngokutsho uxwebhu lwaseburhulumenteni, ephuhliswe "Regulations on the iKomishoni Audit" kufuneka ube:

• kukwenza ingxelo zonke iintengiselwano imali ngosuku, nto leyo eziphicothiweyo. Ingxelo is uqobo umntu onoxanduva imali, nto leyo zonke iintengiselwano imali;

• ukurhoxisa imali, ngokutsho nentshiyekela ncwadi cash ngomhla zophicotho;

• bhala irisithi ukuba zonke iirekhodi zemali ezingenileyo iinkcitho zifakiwe ngokupheleleyo kule ngxelo. Ukungaphumeleli kwirejista eziinkozo kunye icinywe nokungena kwemali hayi;

• khangela kwimvumelwano obhalwe ngokusesikweni lwemfanelo aseti eziphathekayo kunye nabo amaxwebhu cash zikhokelela ngqo, kunye nabantu ezinoxanduva lokukhupha iirisiti ze imivuzo ethe, ibhonasi kunye izibonelelo;

• ukwenza recalculation ngokupheleleyo zonke iindlela zezimali kwi-ofisi ibhokisi;

• Thelekisa ukufumaneka kanye yezezimali kuhlala kubonakala ngqo kule ncwadi imali kunye nesiphumo kwengxelo osethilini.

Kwimeko ekuhloleni kwakuwo okanye ukunqongophala kwemali kwi-ofisi kwibhokisi ikhangelwe kwi Rights uMphicothi ukuba aqhube uphononongo ngokucokisekileyo ngakumbi ukuseka isizathu sokuba kwazo. Kwimeko kuzo ubhaqo surplus ngemali pay-in isiliphu, nto leyo ibhalwe ukuba kwincwadi imali, kwaye emke ngokwabo surplus kwi-mali. Ekuchongeni yokunqongophala kwemali uphicotho ukuze athathe amanyathelo akhawulezileyo kwakhona okanye isohlwayo.

Amalungelo UMphicothi ziquka kunikezelo ingxelo kwiziphumo zophicotho kwimibhalo eziliqela. Omnye kubo inikwa umphathi ngoko nangoko inkampani okanye accountant yayo oyintloko.

I-ofisi zophicotho uya kuba inyanzelekile kwimeko:

• ukusola kobusela bemali ezinkozo,

• ukusetyenziswa ngokungekho mthethweni ubutyebi kona,

• kubonakele ukunyhashwa kumaxwebhu kuyilo (hayi standard).

Ukuba uphicotho mali lwenziwa ngokungqinelana ubunkokheli emisiweyo ngokwemigaqo, oko kukuzikumbuza ekucwangciselwa yena. Kwaye ukuba kukho utshintsho bemali ukugxothwa kunye yokuqesha umsebenzi omtsha, ngokwasezimalini umntu onoxanduva, ii-ofisi zophicotho olungaxelwanga kunye namaxwebhu anxulumene.

Ukuba ishishini ulawulo ncwadi ngemali leyo nokuhambisa, ngoko uphicotho kuhlolwe ukusebenza oluchanekileyo software efakiweyo. Iziphumo zovavanyo enjalo ibhalwe inventri, ifomu evunywe yi-manani State Committee of Russia. Le INV-15 kunye INV-16 umgwebo 18.08.1998, kunye nenombolo 88.

Kuba ofisi yophicotho ngqo asinto ngumphicothi zincwadi zemali kunye nabasebenzi inkampani, otyunjwe ngokomyalelo intloko uthumo olukhethekileyo. I-ofisi zophicotho uya kuzotywa, equlethe zonke iintshukumo zokwaphulwa kwemithetho ezichongiweyo, intsalela esweleka, wabonisa elingana yabo imali, kunye neemeko eneenkcukacha ye zokuphula. Waqulunqwa bagqiba isenzo-ofisi audit etyikitywe ngusihlalo lo myalelo, amalungu aseleyo leKomishoni umntu ngqo imali.

Akwenzeki ukuba enze uphicotho kwi ukwakhiwa yekomiti yophicotho i aziphelelanga. Isiphumo kufuneka kungavunyelwa bengamabala erasures. Ukuba ufuna ukwenza izilungiso, bona kunye thethwana kwaye ziqinisekiswe lotyikityo zobuqu onke amalungu ekomiti yophicotho le.