Mitemo odhita

Vanosungirwa odhita - iri yakazvimirira yezvakaita pakuongorora yakarurama rokuzvidavirira uye zvinyorwa wezvemari zvebhizimisi nechinangwa kutaura zvaanofunga pamusoro ukoshi hwavo. ongororo kwakadaro kunofanira kuitwa kamwe chete pagore. Kakawanda, pane rokuti "mitemo odhita" akashandisa shoko rokuti "chinoumba" kana "mukuru odhita."

Kubvira mangwanani 2011, Mutemo Mutemo "On Auditing". Changes akaita kuti zvakarurama kuona nzira dzekuziva kuti fanira odhita.

By mutemo, kuti mitemo odhita iri kuitwa nemasangano anoshanda ari muchimiro; ari unitary mamiriro kana matunhu neminisiparati emakambani; chikwereti, inishuwarenzi, dzidzo masangano; kudanda, zvokutengeserana exchanges; nemabhangi; inishuwarenzi Makambani itirana; mamwe masangano kuti vari pasi pomurairo batana.

Kuva nechokwadi kuongorora pasi kambani, uwandu kwemari izvo nokuti gore anotangira chizvidavirire kusapfuudza uwandu mamiriyoni 400 rubles (dzakakudzingai cooperatives zvokurima uye dzavo mibatanidzwa, uyewo masangano iwayo, uwandu yesangano pakuenzanisa nhoroondo kuti pakupera kwegore ndiyo 60 kana kupfuura miriyoni rubles).

Fanira odhita rinoitwa zvakasimba maererano nepurani akambochera maererano bvunzo chirongwa, izvo anosarudza nguva uye hunhu mufambiro wayo.

The odhita rakapa imwe odhita mushumo, kuti izvo vakakoshesa mirayiridzo akanyorwa ose kuzivikanwa nezvekukanganisa uye mazano avaruramise. Nokuti pasi mishumo hurumende rokuongorora masangano ichapa mujeri zvakakwana. Chete iyi, iyo nhau ichakurukurwa musoro. Pasina zvakakodzera mhedziso mutero rokuongorora mishumo anofanira kodzero varege kugamuchira, nokuti chinhu chinokosha pamusoro chizvidavirire mishumo (maererano vanoti 2 Chikamu 13 muMutemo "On accountancy" 21.11.1996.).

Fanira odhita rinoitwa pachinhu zvachose Vhoriyamu mashoko zvemari nokuti gore. Naizvozvo, yakadaro cheki zvinotora nguva. Panyaya iyi, mitemo odhita basa kunosanganisira matanho anoverengeka rose gore. Chinangwa kuparadzirwa mabasa akadaro kuwana ruzivo yakarurama pamusoro nhau chepasi. Uyezve, basa kwakadai kunoita vashandi chekambani hadzina kutsauswa kubva dzavo huru mabasa. Zvokungoitawo odhita yekudyidzana kunobatsira kuchengetedza nguva.

Business masangano kushanda pasi itsanangudzo mitero yezvinhu, vanogonawo kuwira pasi huru odhita. Zvose zvinoenderana chitsama yesangano pakuenzanisa pepa.

Kuita mitemo odhita kodzero chete vanhu vane chikonzero zvinodiwa tsamba, uye vari nhengo Auditor of isangano.

In kuitisa odhita vanofanira funga nezvezvinotevera. The boka iri kuongororwa, ane kodzero zvinoda wevanoongorora akaunzi kudzidza zvayo zvose zvakawanikwa uye zvaakacherechedza. Panguva iyo auditee kuti wevanoongorora akaunzi vanosungirwa kupa zvose zvinobvira kubatsira mubasa yayo nenguva nenzira nokupa zvose zvinyorwa anodiwa uye ruzivo pamusoro mabasa.

Mutemo wakagadziridzwa wokuita vakauya mhiri fanira odhita ranyura zvachose bhizimisi duku Russia. About 30% of kare kuti iongororwe Masangano ari mutsva mutengo zviratidzi havachakwanisi pasi odhita. Kubva kudzora Vaongorori vakaenda utilities, guta-nokuumba emakambani nemari zvishoma pane mamiriyoni 400 rubles pagore.

Ukuwo, pamwe nokuwedzera mutengo parameters, izvo zvinofanira audited, mazita nzvimbo yebasa umo mufambiro wake zvakafanira. Pari, audits inozviisa kundoongororwa sangano; Masangano anomiririra Consolidated mashoko mari; mari Exchange; Masangano pokuita kuchengetedzeka pamusika; utariri makambani, yakawiriranwa inversion, vadyi hunde makambani, private mudyandigere mari.