Zitsanzo zosankhidwazi kafukufuku

Kafukufuku zitsanzo zosankhidwazi - ndi kugwiritsa ntchito njira kafukufuku kuti zosakwana 100% ya zili nkhani chifukwa sikelo kapena wotuluka. Pa mapangidwe Auditor yake kusankha onse (olimba nyemba), magulu kapena payekha. Wopitiriza cheke nthawi zambiri si zomveka ndi zoyenerera. Choncho, ambiri a iwo yaikulu pa zinthu payekha.

Kudziwa njira yoyenera kusankha zinthu kwa kuwunika Auditor ayenera bwino ganizilani cholinga chake, anthu ambiri ndi buku la chitsanzo m'tsogolo.

Zitsanzo zosankhidwazi mu kafukufuku tichipeza magawo zotsatirazi:

1. tanthauzo la njira yosankhira;
2. kudziwa kuchuluka kwa yokonza chitsanzo;
3. Kuphedwa kwa ndondomeko zofunika kafukufuku ndi kulemekeza zinthu osankhidwa;
4. kusanthula zotsatira kufalitsa awo ndi anthu onse.

Idzayamba pa kafukufuku zitsanzo zosankhidwazi kudziwa m'dera la mlandu ndi bwino ntchito zimene ayenera mwalemba pa tsamba ili. Childs, zolinga amenewa ndi chizindikiritso cha matenda zimene zingakhudze lolondola malipoti (chuma, kuwerengera).

Kufufuzidwa kukhazikitsa kuvomerezedwa njira zonse kulamulira monga lolondola zikalata pachiyambi (Mapangano, ma invoice wopelekedwa, ngongole wonyamulira katundu, etc.), mgwirizano ndi kasamalidwe wotuluka malonda ikuchitika, kenako Tikaganizira za ndalama kwa ogulidwa chuma chogwirika amatchulidwa mu zolembedwa. The Auditor zokhazikitsa mlingo wa Timeliness ndi kukwaniritsa wotuluka mu mlandu ndi malipoti azachuma.

General anthu - zikalata zonse kapena malonda ndi kufufuzidwa. Kafukufuku zitsanzo zosankhidwazi ndi maziko a kusanthula zolembedwa zonse ndalama. The zotsatira za kuwunika imeneyi anapanga lipoti kafukufuku. Ngati magaziwo zopangidwa zikalata zoyambirira, maganizo adzakhala anagawira mogwirizana ndi zolembedwa za anthu ambiri nthawi imeneyi (osati lonse chaka chandalama).

njira imene inachitika Auditor chitsanzo anatsimikiza ndi kulandira stratification. Iwo anazindikira kuti ndondomeko akufufuta anthu mu subpart (kagawo a) ali mbali ndi chuma cha homogeneity (ndi makhalidwe ofanana).

Mu kudziŵa kukula chitsanzo, m'pofunika kuganizira msinkhu chiopsezo chovomerezeka ndi kuyembekezera zolakwa zake.

Chiopsezo chitsanzo limasonyeza kuti Auditor, zochokera m'mwemo, zingakhale zosiyana kwa amene anapanga zochokera kuwunika kumaliza anthu onse.

zolakwa chovomerezeka anatchula zotheka pazipita misstatement mu anthu, m'kukoma mawu ndalama zomwe sichichititsa kupotoza kwambiri mwa ziganizo. Zolakwa kololeka anatsimikiza pamene kukula kwa kafukufuku mapulani.

Zikuyembekezeka zolakwa otchedwa ntchito Auditor, zimene ziyenera kupezeka mu chonse cha anthu.

Auditing chitsanzo ayenera kukhala nthumwi (nthumwi), kutanthauza kuti aliyense mchitidwe ambiri anthu akhale ndi luso (ofanana Mwina) chakutsindikizidwa mumtengo.

Njira yaikulu ndi: mwachisawawa, kochitika mwachisawawa ndi dongosolo kusankha.

phunziro kusankha kafukufuku umatha ndi kusanthula chowululidwa pamene kuona zolakwika ndi kugawa awo anthu ambiri. nthumwi mwamtheradi zitsanzo zosankhidwazi ndi sizingatheke, pali nthawi zonse zikuoneka kuti zotsatira za zochita ikuchitika ndi katswiri, chifukwa chiopsezo Auditor wa misjudgment adzapatsidwa.