Chilamulo kafukufuku № 307-FZ monga kukonzedwa

ntchito kafukufuku imatengedwa kulamulira ndi kuyang'aniridwa ndi ayenera mosamalitsa malamulo ndi boma. Federal Chilamulo №307 unakhazikitsidwa Mwaichi "Pa Auditing", limafotokoza zinthu zofunika zokhudza ntchito ndi ufulu wa auditors. lamulo tikambirana mwatsatanetsatane m'nkhani.

Pa kafukufuku Activities

Kodi kafukufuku? Monga mwa chilamulo, ndi kafukufuku palokha deta kulongosola kwa kugwilizana ndi miyezo yabwino. Kufufuzidwa ndi lolondola mfundo zachuma, kudziwa kuyan'anila ndi chinyengo zotheka.

Auditor - munthu amene amachita ntchito kafukufuku. kulamulira ndi supervisory ntchito zonse imatengedwa katswiri ayenera kutsatira chilamulo. Apo ayi, ntchito zonse ikuchitika ndi suona kafukufuku.

№307 FZ "Pa Auditing" imafotokoza kuti kafukufuku singagwire ulamuliro ntchito za matupi boma. Izi ndi zina ndi ufulu wodzilamulira mitundu ya ntchito osalumikidwa ndi boma yazamalamulo.

Auditors ndi audits

Kodi bungwe kafukufuku? Chilamulo № 307-FZ "Pa ntchito kafukufuku" akupereka tanthauzo zotsatirazi:

• bungwe kukhazikika pa maziko malonda, lomwe ndi bungwe la auditors popanga ndi kafukufuku osadalira pa mlandu mawu (ndalama) kwa chilli ndi cholinga kufotokoza maganizo pa yokhulupirika.

Aliyense gulu kafukufuku tidzakwatulidwa analipira mudziko m'kaundula wapadera. Ntchito mwa anthu ake achilengedwe (auditors) ayenera kukhala ndi Choyenereza satifiketi kupereka chilolezo kuti agwire ntchito kafukufuku.

Kuvomerezedwa kafukufuku amachitika milandu zotsatirazi:

• masheya a kampani anavomereza kuti malonda;
• bungwe ali mawonekedwe malamulo a mtundu olowa katundu wa anthu;
• Ndalama ku malonda mankhwala ali rubles oposa 400 miliyoni pa chaka chatha zachuma;
• gulu akuimira ndi kuwulula Consolidated pachaka Consolidated mawu ndalama;
• milandu ina yotchuka Chilamulo Federal.

Kuvomerezedwa kafukufuku imachitika chaka chilichonse.

Ufulu ndi udindo wa auditors

Federal Chilamulo N 307 "Pa ntchito kafukufuku" amakhazikitsa mphamvu zazikulu ndi ntchito za zinthu zimenezi. Mwachitsanzo, ku ofesi ya Auditor ali ndi ufulu:

• kusasiya palokha njira ndi mawonekedwe a misonkhano akatswiri;
• kuphunzira zolembedwa zonse zokhudza ntchito zachuma ndi ndalama chilli ndi;
• kukayendera katundu aliyense zafotokozeredwa zolembedwa ndi;
• kupeza umboni kwa akuluakulu ndi mfundo zofotokoza anakweza pa nkhani kafukufuku;
• kukana kugwiritsa ntchito zawo, ngati gulu sasamalira ndi zolembedwa zonse zofunikira;
• ndi ufulu wina zafotokozeredwa mgwirizano.

Kusonyeza malamulo ndi ntchito zofunika auditors. Kotero, apa ndi Dziwani:

• makonzedwe a Auditor kwa audited chilli zokhudza umembala wa Auditor ya;
• yake kutengerapo malipoti kafukufuku;
• drafting zolembedwa mu Russian;
• kuteteza za mbiri;
• dziwitsani audited Chikhaliro cha zokhumudwitsa ziphuphu ndi zina zambiri.

ntchito ina auditors ndi potsatira kwambiri mfundo akatswiri. Pa iwo Tikambirana zina.

miyezo ntchito kafukufuku

Nkhani chiwiri la Chilamulo Federal №307 "Pa ntchito kafukufuku" amakhazikitsa kufunika mfundo ndi zizindikiro za chikhalidwe akatswiri a auditors. Ndi chiyani icho? Lamulo akufotokoza mfundo monga mtundu wapadera wa chikalata, munali zofunika njira kafukufuku. Mfundo asapembedzere:

• zosemphana ndi mfundo za mayiko;
• zingalepheretse kuti kukhazikitsa ntchito kafukufuku.

ndi malamulo a timatsatira pantchito ya auditors chiyani? Monga mwa chilamulo, ndi mndandanda wa malamulo ayenera kuchita auditors ndi mabungwe auditing. Code wasenza ndipo watengera mabungwe kudziletsa zolimbana iliyonse payokha.

Pa ufulu wa auditors

Chilamulo Federal №307 "Pa ntchito kafukufuku" Gawo 8 inakhazikitsa makonzedwe amene amatchula ufulu wa auditors ndi mayanjano awo. Poyamba, limanena kuti anthu amene sangathe kugwira kafukufuku. mndandanda chikuphatikizapo auditors:

• ndi woyambitsa wa gulu la, mkulu yowerengera kapena mutu;
• Iwo achibale a gulu la;
• auditors munthu amapezeka mu nthawi ya zaka zitatu audited ntchito chipani pa mlandu kubwezeretsa, kasamalidwe ake, ndalama malipoti;
• ndi ena, malinga ndi Chilamulo Federal №307.

N'zosavuta ndikuganiza kuti malamulo onsewa anayambitsa kuletsa ziphuphu ndi "mobisalira" mwa anzake. Ndondomeko Malipilo kwa auditing ntchito ndi malipiro ake anatsimikiza ndi magulu kuti panganolo.

The ochita chipikisheni mwina kuchita zinthu zimene zimaipitsa ufulu komanso mabungwe ndi audited. Choncho, mfundo ndi zinsinsi yapadera kafukufuku anayambitsa, tikambirana zina.

Chinsinsi kafukufuku

Chilamulo Federal "Pa ntchito kafukufuku" (№307-FZ) enshrines mfundo zinsinsi auditing. Ndi chiyani icho? Nkhani chinayi la chilamulo limaletsa disclosing zambiri kapena zikalata (ena kuposa mfundo kunalengezedwa ndi gulu la), zambiri za mgwirizano zogwirira ntchito, komanso mitengo kwa misonkhano iyi.

ogwira ntchito onse a mabungwe kafukufuku akuyenera kuonetsetsa chinsinsichi zomwe ndi kafukufuku mwachinsinsi. Simungathe kutumiza makalata ndi mauthenga omwe amapanga chinsinsi ichi, lachitatu maphwando zifukwa kwa mgwirizano kafukufuku.

Malinga ndi Federal Chilamulo №307 "Pa Auditing", Kuwulura zinsinsi za kafukufuku wa kumatanthauza ndi imposition a udindo. M'malamulo feduro, munthu amene waphwanya chinsinsichi zambiri, ayenera kulipira kumawononga malinga ndi ndondomeko zolamulidzwazo potsata mwambo.

Control wa auditors ndi

Anatengera Chilamulo №307 "Pa ntchito kafukufuku" amatanthauza auditors ndi mayanjano awo ndi anthu paokha. Komabe, mfundo ya ufulu si sichingapatule m'manja mwa boma.

Nkhani 10 amapereka kudziletsa. Motero, akuluakulu a makampani kafukufuku akuyenera:

• kuyambitsa sukulu ndi kusamalila ulamuliro malamulo a mkati mwa ntchito akatswiri;
• pansi ntchito kunja ulamuliro zikuimira maulamuliro onse ndi zolembedwa zofunikira;
• nawo mu gulu kudziletsa zolimbana wa auditors, ngati iwo ali mamembala.

Article 11, pa dzanja limatiuza nkhani za mabungwe akunja ulamuliro kafukufuku ndipo anthu ake. Kwenikweni, n'chakuti nkhani ya ulamuliro kunja. Izi mogwirizana ndi lamulo feduro, komanso kukwaniritsidwa yake ya malamulo yovomerezeka ku boma. A pang'ono pa boma lamulo la zochitika kafukufuku nkhani zotsatirazi.

lamulo boma

№307 FZ "Pa Auditing Activities" (30.12.2008) amakhazikitsa malamulo yaikulu ya boma lamulo la zochitika Auditor. Motero, boma ayenera:

• chiphunzitso cha mfundo pagulu m'munda wa auditing;
• kutengera malamulo chimayendera;
• kukhala ndi mayina onse a mabungwe kudziletsa zolimbana;
• kuchita zina mwa mphamvu zina, m'mawu Article 15 la Chilamulo Federal pansi kulingalira.