Bincike lissafin kudi: babban burin da kuma manufofin

A hali na wani rikici, tare da abin da shi ne da wuya su yi tunanin da tattalin arziki aiki, daidai halin da ake ciki zai iya lissafin gwaninta. Wannan ne mai raba bincike da m masana suke nufin don gano hakikanin Jihar harkokin a cikin kungiyar.

Gudanar da lissafin kudi gwaninta da nufin gano kurakurai a rikodin-kiyaye. Har ila yau, masana jami'in dake duba yawan haramun ce da tilasta doka da kuma hukumomin haraji, kazalika da auditors. Kuma a wasu lokuta akwai wani na bincike lissafin kudi, nada daga cikin shari'a hukumomi a kan wani m-akai. Dukansu son rai da kuma m tabbaci daukan la'akari da receipts, rahotanni da umarni, kazalika akwai kayan da kayan aiki.

Accounting gwaninta - shi ne wani nau'i na procedural da kuma shari'a kafa facts na yakin, laifi da kuma tattalin arziki rashin ladabi. Yana da aka gudanar a cikin al'amarin, idan muna bukatar bayani game da ikon yinsa, da kuma adadin kudi gudana, kafofin na kudi, kazalika da dalilan da munanan canje-canje a cikin kudi yanayin kamfanin.

The main manufofin da lissafin kudi gwaninta:

• ganewa na kurakurai a cikin zane na lissafin kudi ake gudanar da za'ayi.
• kafa da hujjojin da na sata da kuma karancin, da kuma wani bayani na su yanayi.
• duba ingancin audits.
• tabbatar da dalilin da adadin kayan lalacewa.
• bayani daga cikin ainihin adadin samuwa abu abubuwa.
• to shawara a kan ingantawa na haraji da kuma lissafin kudi kasuwanci ma'amaloli da za'ayi.

Object of jarrabawa da nufin gano kurakurai a primary takardun (Rasitan, tsabar kudi umarni, da dai sauransu), a cikin bincike da cewa kwararru iya samun dole data. Karfafa rajista (katin asusun suna kuma dauke halin yanzu kalamai da yayi garantin) kazalika da sauran maganganun (bayyane, balance zanen gado, riba da kuma asarar).

Sharuddan kuma tushe manufar shari'a jarrabawa

Bincike lissafin kudi ne ko da yaushe sanya da kuma za'ayi a daidai da kasa dokokin. A wannan yanayin, shi za a iya sanya wani binciken ko hukunci. Its sakamakon suna dauke doka hujja kuma ba za a iya maye gurbinsu tambaya rahoton ko wani daftarin aiki.

Nau'in doka gwaninta

Domin ƙungiya siffofin rarrabe gwaninta:

• asali, wanda ya warware asali matsalolin da suka shafi zuwa kotu hali.
• asali;
• maimaita.

A procedural filaye ne da wadannan iri Nazarin :

• hukumar (daya tambaya aka dauke da masana a cikin daban-daban sassa don samar da wani cikakken ƙarshe a kan shi).
• odnopredmetnye (daya tambaya ta binciken kwararru na daya reshe).
• zantawar} ungiyoyin (kwararru na daban-daban rassan suna karatu da dama wasu abubuwa masu muhimmanci ga shawara na kotu hali).