Odhita mitemo - hwaro kuitisa odhita mabasa

Chero basa rinoitwa zvakanyanya uye kana asangana zvimwe zvinodiwa zvinobudirira, aishanda kunze kwenguva refu pasi pokudzora hunobatsira ruzivo. The odhita haisi Kunze - chokwadi, zvakaoma kufungidzira zvoupenyu basa umo Standardization zvingava zvakawanda kudiwa. Munyaya ino tichataura pamusoro chii Auditing mitemo, chii mhando vari uye sei kushandisa.

Nekurangarira kare uye zvine musoro zvikuru pfupi odhita, riri chaizvo zvine musoro, nokuti odhita - cheki yokuzvininipisa rokuzvidavirira kuti rione netsaona kana chiziva zvikanganiso. Ipapo musoro kufunga kuti odhita anotora pamusoro vamwe maitiro zviri munhoroondo. Chimwe chezvinhu zvinokosha pane izvi zvinhu ndiyo kushandiswa chizvidavirire mitemo - magwaro dzakananga, ane mitemo uye kunenge pasi bookkeeping. mitemo iyi dzakatangwa mushure Second World War, munguva nokukurumidza kugadzira masangano munyika yose. Kutanga uye kufambiswa magwaro aya akashanda International Federation of Accountants. Kubva inoshanda nemaonero, kudiwa kuumba mitemo yakanga nokuda Chiitiko kwenyika dzepasi pose - upfumi munyika dzakasiyana zvikuru zvakasimba vanosunga, pova chete nomazviri nyika mari. Naizvozvo, Standardization rokuzvidavirira munyika dzakasiyana akwanise zvikuru basa maakaundendi uye vaongorori zvemari zvose munhu yemakambani vavo supervisory miviri, uye kupfuura zvose - a kukurumidza kukura transnational makambani. Pachatanga odhita basa yava zvakakodzera kutanga magwaro akadai Auditing mitemo. Nemhaka ravo mukuitwa yave kutanga rakabatana yokusvika kuna odhita, izvo zvakare kuti upenyu nyore nokuva muongorori, uyewo avo vatengi.

Zvinokoshawo kuti unyatsoteerera sei Classified Auditing mitemo. Kazhinji, zvikuru nevanhu ndiyo kupatsanura pamusoro rapanzvimbo nyaya yakaitwa iyi kana kuti mureza:

1) dzakawanda Auditing mitemo - vabvuma International Federation of Accountants uye yokudzora mukuru nheyo odhita munyika dzose dziri nhengo IFAC.

2) National tsika odhita - akatorwa neimwe nyika, uye waidzora mhando uye nzira odhita maererano unhu mitemo yenyika uye kuti ndizvidavirire. Kana nyika iri nhengo IFAC, mitemo yaro National havagoni kuva zvinopesana dzakawanda, uye kazhinji kacho munhu azere kopi yose yetsika.

3) In-imba Auditing mitemo - unoshanda mukati chete boka, kusarudza zvayo yemakambani mutemo uye "yemakambani Kuzivikanwa" iri mufambiro inspections. Kana boka unoshanda munyika imwe chete, dzimwe tsika dzayo varege nezvinodiwa nenyika uye, kana odhita zvakasimba chinhu transnational repamutemo (sevamiririri "Big Four» - Ernst & Young, Deloitte, KPMG uye PricewaterhouseCoopers), kuti mitemo yaro zvemukati vanofanira kuwirirana dzomunyika zvinodiwa .

Auditing mitemo vari mhando mirayiridzo nokuti odhita - vakanyatsonzwisisa kupendwa maitirwo anoitwa panguva marudzi akasiyana inspections vanopiwa anodiwa mharidzo hukuru uye bvumidzwa tsika dzinokosha zvikanganiso. Compliance nezvinodiwa kunovimbisa unhu kuurayiwa basa iri ongororo penhoroondo mamiriro panguva zvebhizimisi, uye saka - rinobvumira nechokwadi chokuti vatengi urege kupa kutaura kuti wevanoongorora akaunzi nokuda kukuvadza kunokonzerwa nokuda kwokutenda akaipa odhita.