Mfundo mayiko pa Auditing: mafotokozedwe achidule

Monga ntchito ina iliyonse zokhudza malo ofunika kwambiri a moyo a ogwira ntchito iliyonse, chikhalidwe chake chuma, ndi kafukufuku chofunika kuti tikhale omvera lamulo okhwima kuti kuthetsa kuthekera kafukufuku osauka kwambiri. N'kofunikanso kuti lero, mu m'badwo wa kudalirana mofulumira ndi internationalization moyo zachuma padziko lonse, m'mayiko onse audits ikuchitika ndi chiwembu chomwecho. Zimenezi n'zofunika kwambiri makamaka kwa mabungwe a m'mayiko osiyanasiyana, amene wapangidwa nthambi ambiri anamwazikana padziko lonse. Ndi kuti ukhale ndi ndondomeko wochita kafukufuku pa, ndi mayiko auditing mfundo anatengedwa

Kodi iwo akuimilira? Mayiko auditing mfundo - awa ndi mapepala wapadera zomwe zili zofunikira pochita audits za moyo ndalama amakampani. Mfundo kupelekedwa ndi bungwe la International Federation ya zachuma, ndipo chimagwiritsidwa ntchito padziko lonse. Choyamba, ndi owerenga ambiri amadziwika ndi akuluakulu oimira MCA a otchedwa "Big Zinayi" zomwe zikuphatikizapo kampani "Ernst & Young", "PwC", "Kay kukodza EM gii" ndi "Deloitte". Popeza Makampani deta kafukufuku makampani a m'mayiko osiyanasiyana, mu ntchito zawo iwo akutenga namulondola chachikulu kanthu ndi mayiko mfundo kafukufuku.

Komabe, tisaiwale kuti YES ntchito osati mwa oimira "Big Four". chakuti mayiko osiyanasiyana auditing mfundo umafananirako ambiri a mayiko kukhazikitsa mfundo zawo n'chochokera pa zinthu zomwe mayiko. Zimenezi zimathandiza Digiri kuposa harmonization ndi kutsimikiza kupereka kwambiri yovomerezeka kafukufuku kulikonse mu dziko.

Gulu la mfundo mayiko auditing - ndi kugawa iwo m'magulu yeniyeni malinga ndi zina khalidwe gulu. Kawirikawiri pali m'modzi yekha gulu Mbali - sitepe zomveka za kafukufuku, amene adza kwa muyezo makamaka. N'chifukwa chake mayiko mfundo auditing anawagawa m'magulu awa:

- mbali yoyambirira - kupereka lingaliro la zapansi cilamulo la kafukufuku ndi ulamuliro anayendera;

- Udindo - kutsegula maudindo onse Auditor kuti makasitomala, ayang'anire mapeto a mgwirizano kafukufuku, kulabadira inadmissibility wa Kuwulura Auditor chifukwa makampani zambiri makasitomala;

- Planning - mfundo kafukufuku wa mayiko ku gulu kupereka lingaliro la yokonza ndondomeko za kafukufuku, kutenga chiopsezo nkhani, ndi zinthu ndi mfundo zina zofunika pa mapulani kafukufuku ;

- Internal ulamuliro dongosolo - akufotokoza momwe mukufuna kudziwa dongosolo la mlandu ndi ulamuliro mkati wa kampani.

- kafukufuku Umboni - mayiko auditing mfundo za umboni ndi mbali imodzi yofunika kwambiri chifukwa amayendetsa zimene zikalata akhoza kumwedwa ndi Auditor monga umboni wa ndikupeleka ndipo lili pa nambala malinga ndi mlingo wa kudalirika;

- kugwiritsa ntchito zithandizozi lachitatu chipani - afotokoze za milandu imene Auditor ali ndi ufulu (kapena udindo) kuti kupempha thandizo kwa anthu ena pa kafukufuku wa;

- kafukufuku lipoti ndi leads- zonse zinthu chofunika ndi mitundu ya kafukufuku linanena bungwe, limene Adzaperekedwa ku mapeto a kasamalidwe mayeso predpritiya;

- kafukufuku Special - popereka mauthenga a chiphasochi m'madera apadera kwambiri;

- Zokhudzana Services - malangizo osiyanasiyana ntchito zina zimene zingathandize olimba kafukufuku.