Audit ntawm cov khoom tiav

Ua ntej peb yuav tham txog dab tsi tshawb ntawm accounting ntawm tiav lawm cov khoom, nws yog tsim nyog los nrog tshawb tswvyim.

Nyob rau hauv ib ncig ntawm peb lub teb chaws tshawb - nws tswj tshaj lub lag luam kev ua ub no ntawm ib tug enterprise. Sai li sai tau raws li lub tsim kev ua lag luam kev sib raug zoo, LAGLUAM muaj mus ntsib nrog ib tug ntau yam ntawm cov kev cai thiab kev cai lij choj, uas tswj tag nrho cov kev cai lij choj yam ntawm nyiaj txiag kev ua si. Lawv xav cov kev zov me nyuam ntawm Enterprises, accounting, qhia, se cov txheej xwm, kev ntawm tsim ntawm tus nqi ntawm ib yam khoom thiab hais txog.

Ntxawg ntaub ntawv complemented los ntawm tshiab kev cai, yuav hloov, thiab qhov no tshwm sim feem ntau heev. Tu siab, lawv yeej tsis raug tshwm mus rau lub cov neeg them se. Uas yog vim li cas ib co ntawm cov los nrog nkawd tham ua txhaum, feem ntau, ntawm chav kawm, unintended, nyob rau hauv ib co kev cai.

Yog li ntawd, nws yog ib zajlus kom tsim ib daim ntawv ntawm cov tswj lub economic ua si ntawm lub enterprise, thiab nws yuav tsum tau nqa tawm tsis los ntawm lub xeev. Nws yuav tsum tau nco ntsoov hais tias hais tias xws li ib daim ntawv ntawm kev tswj yuav tsum muaj xws li pab tswv yim rau tag nrho cov teeb meem hais txog lub koom haum thiab accounting accounting, nyiaj txiag qhia, raws li zoo raws li txoj kev ua rau kom cov efficiency ntawm cov lag luam.

Nws yog daim ntawv no thiab pib auditing cov khoom tiav. Nws yuav pab txo cov kev txaus ntshai ntawm ib tug neeg ua lag luam thiab qhauj.

Yog hais tias peb tham txog cov khoom tiav, nws yog ib tug uas belongs rau tus kheej ntawm cov khoom ntau lawm, uas yog, lub enterprise reserves. Lawv, ntawm chav kawm, raws li nrog tag nrho cov qauv yog muab los ntawm tus tsim. Cov khoom no yog ua los nrog ib lub hom phiaj - kev muag khoom thiab nyiaj.

Audit ntawm zaum kawg khoom implies ib tug muaj ib tug kev yam khoom tooj, lub npe, tog, chav kawm ntawv, los yog homogeneous pab pawg neeg.

Lub tuam txhab xaiv lub tsev ntawm qhov account ntawm cov khoom tiav. Lawm, nws yog tsau nyob rau hauv cov ntaub ntawv txoj cai.

Tag nrho cov khoom yog rau nqi xauj tsev rau cov muag khoom mus rau lub warehouse. Muaj yog nqa nws account, thiab ua rau nws lub luag hauj lwm rau cov khoom thiab cov txheej txheem lub ntsej muag. Koj yuav ua tau ib qho kev zam thiab tsis tshawb qhov kev siv ntawm cov khoom, yog hais tias nws yog loj, uas yog, nws muaj peev xwm tsis tes lawm mus rau lub warehouse rau kev vim li cas.

Ces tshawb cov khoom tiav yog nqa tawm ncaj qha rau ntawm qhov chaw ntawm lub ntau lawm, thiab ua rau nws ib tug raug lub tuam txhab.

Yuav ua li cas yog tag nrho cov tib kawg, ib txhij txhua soj ntsuam ntawm tej khoom? Cov lus teb no yog cuab kev: nws yog tsim nyog los objectively ntsuam xyuas tag nrho cov nyiaj yog hais tias tus khoom originates nyob rau hauv ib tug raws sijhawm yog hais tias nws yog xa mus rau lub warehouse, seb reflected nyob rau hauv tag nrho cov ntawm cov ntaub ntawv txhim khu kev qha ntaub ntawv, kom nais tau sau tseg daim ntawv rau accounting thiab qhia.

Qhov tshawb kuj cov tshev mis rau hauv lub tiav lawm khoom thiab tus tagnrho ua rau cov muag khoom nyiaj, cov nqi ntawm tus nqi ntawm cov khoom muag, cov nqi ntawm coj mus muag nuj nqis thiab tej zaum losses ntawm kev muag khoom.

Tag nrho cov kev tshwm sim ntawm qhov kev xeem no yog muab raws li cov ntaub ntawv ntawm analytical thiab hluavtaws accounting ntau lawm thiab muag khoom ntawm ib cov khoom.

Nws yuav tsum raug hais tias auditor yog ib daim ntawv muaj kev cai lij choj raws li txoj cai, uas txhais tau tias nws yog siv tau rau ob qho tib si raws li txoj cai cov chaw thiab rau cov tib neeg, tsoom fwv, koom haum saib xyuas thiab judiciary.

Qhov xaus uas ua rau cov auditor, muaj tus txheej xwm ntawm ib tug kws muaj txuj tswv yim, uas, raws li ib tug txoj cai, taw los ntawm lub xeev.