Hubinta lacagta caddaanka ah: fudud in dhismaha

Audit - waa in la garto ee qoraalka maaliyadeed ee ganacsiga ee wax farqi gobolka dhabta ah ee arrimaha iyo ka heli sababaha Meelaan this nidaamka xisaabaadka shirkada. Waxaa jira kala duwan oo nooc oo ah hubinta, la xiriira noocyada kala duwan ee hawlaha ganacsiga iyo waxyaabaha kala duwan ee falanqaynta iyo xaqiijinta. Mid ka mid ah noocyada sida uu yahay hubinta ee lacagaha. isaga iyo hadal in article naga maanta About.

hubinta lacag caddaan ah - taasi waa tijaabo ah jiritaanka lacag lacag at asturidda ganacsiga iyo qaab saxda ah ee ay dhaqdhaqaaq in dukumentiyada. Ansaxinta xisaabinta iyo lacag u dhigma ayaa muhiim u ah ganacsiga. Weli - maxaa yeelay, xisaabaadka iyo hanti dhawrka lacagaha la xiriira nidaamka wareegga dhiigga ee ganacsi kasta - lacag u sameeyaan oo ay hantidooda iyo ficil sida qalab guud fulinayaan waxqabadka dhaqaalaha.

Sida nooc kasta oo kale oo ka mid ah hubinta, hubinta lacagaha ee shirkadda ka mid ah hubinta lacagta caddaanka ah ee shirkadda on shuruudaha soo socda:

Jiritaanka - hubiyaha waa in la hubiyo in waraaqaha soo bandhigay in lacagta si dhab ah u yihiin asturidda shirkada. Waayo, kanu, hanti ku tiriyaa lacag caddaan ah, iyo sidoo kale statements raadinaya ka xisaabaadka bangiga ee shirkadda.

Xaq u lahaanshaha - hubinta ee lacagaha in la aasaaso at dhan in lacagta adag ee uu xaq u lahaanshaha, ama qaar ka mid ah lacagta aadan ka tirsaneyn shirkadda. Tusaale ahaan, mushaharka shaqaalaha ka on gacanta, waa weli in shirkada, laakiin dhab ahaantii ku saabsan si ay u noqdaan hantida shaqaalaha shirkadda ee waa.

Qiimeynta - Audit oo lacag caddaan ah waa in ay muujiyaan in lacagta si dhab ah ganacsiga, iyo sidoo kale u dhigma oo ay si sax ah lagu qiyaasay. Haddii lacagta caddaanka ah iyo lacagta ee lacagta qaranka xisaabay oo dhan cad, wax u dhigma way ka adag. By dhigma waxaa sida caadiga ah la xiriira qiimaha lacagta, birta qaaliga ah, iyo sidoo kale securities-gaaban. qeybta ugu adag - in la dhiso qiimaha rasmiga ah ee hantida, kuwaas oo ku saabsan taariikhda kormeerka iyo, Sidaa darteed, si loo xaqiijiyo ama ku doodeen sax ah qiyaasta lacagta caddaanka ah. Cadaynta lacagta, inkasta oo waxa ay u muuqataa at jaleecada hore wax iska sahlan, waxay noqon kartaa ben badan mid la yaab leh dhibaatooyinka dhagaystayaasha.

hubinta lacagta caddaanka ah waa la fuliyay oo isticmaalaya noocyada kala duwan ee waraaqaha u adeega taasoo cadeyn u ah guddiga hawlgallada gaar ah iyo helitaanka lacag at asturidda shirkada. dukumentiyada noocan oo kale ah waa war bangi on gobolka xisaabaadka ganacsi, amarada (sahay iyo rasiidka) ah, taas oo muujinaysa socodka lacagaha si diiwaanka lacagta caddaanka ah, waraaqaha lacag bixinta shaqaalaha xisaabtamo kuwa muujiyaan arrinta iyo soo celiyo si ay u gaystaan noocyada kala duwan ee qaniimooyin, iyo waraaqaha kale. Marka baaro waraaqaha ilaha loo baahan yahay si loo xaqiijiyo sax ah dhajiyay natiijada ku saabsan xisaabaadka hawlaha xisaabaadka, iyo hubi ansaxnimada ay soo galo ee abuse, ledgerka iyo saxnaanta bandhigay natiijada ee bayaano maaliyadeed. Tani waxay u ogolaaneysaa in aad in la raaco oo dhan heerarka kala duwan ee xisaabiyenimo xawaalad lacag iyo waqti la si ay u aqoonsadaan nooc kasta oo isdhaaf ah.

Sida nooc kasta oo kale ee hantidhawr, hubinta ee lacagaha dhamaado warbixinta hantidhawrka ee (warqad O), taas oo kormeeraha siinayaa inuu qiimaynta account lacagta iyo muujinayaa xukunka togan ama taban, waxay ku xiran tahay darnaanta (materiality ama wax) khaladaadka iyo qalad loo aqoonsaday inta lagu jiro baaritaanka.
Sida aad arki karto, hubinta ee lacag ma aha wax badan ka duwan noocyada kale ee kormeerka, marka laga reebo muddo yar. Successful aad hubiso !!!