International Standards iri Auditing: tsananguro pfupi

Kufanana mamwe basa chokuita kudaro kukosha muupenyu upi zvebhizimisi, ayo ezvinhu zvemari, kuti odhita kunodiwa kuti vave pasi pakuomerera mutemo kuitira kubvisa mukana murombo-yepamusoro odhita. Zvinokoshawo kuti nhasi, munguva nokukurumidza pasi pose uye internationalization zvoupfumi upenyu munyika, munyika dzese audits kuitwa chete urongwa. Izvi zvinonyanya kukosha nemakambani, izvo akaumbwa dzakawanda mapazi akapararira pasi pose. Zviri kuti kubatanidza muitiro kuitisa kuti odhita, uye munyika dzakawanda Auditing mitemo vave vakagamuchirwa

Chii chavanoita vanomirira? International Auditing mitemo - Ndivo magwaro anokosha dzine zvinodiwa kuti kuitisa audits mamiriro zvemari akaitwa. The mitemo nekanzuru International Federation of Accountants, uye zvikuru kushandiswa munyika yose. Chokutanga, ndiyo inonyanya kuzivikanwa uye zvikuru vanoshandisa MCA vamiririri vanonzi "Big Four", zvinosanganisira kambani "Ernst & Young", "PricewaterhouseCoopers", "Kay Pee-Em-Gee" uye "Deloitte". Sezvo umbowo odhita yemakambani vari makambani nemakambani, avo mabasa vari kutora pamusoro huru mutungamiriri zviito ndiye dzakawanda odhita mitemo.

Zvisinei, zvinofanira kucherechedzwa kuti ISA chinoshandiswa kwete chete nokuda vamiririri "Big Four". Chokwadi kuti dzakawanda uye nyika Auditing mitemo zvine chokuita, uye ruzhinji munyika kumisa mitemo yavo pachavo kunobva ruzivo dzakawanda. Izvi zvinobvumira ane dhigirii kukuru harmonization uye chivimbo chakasimba zvinopa zvikuru kwezvipimo odhita pose.

Kupatsanura pakati dzakawanda Auditing mitemo - ndiko kuti vagovere muvira dzakananga mhando achitevedza imwe chizenga kupatsanura. Kazhinji mumwe chete kupatsanura chinhu - the chezvaizoitika danho iri odhita, kunobva kuna imwe mwero. Ndokusaka dzomunyika mitemo Auditing akakamurwa inotevera Categories:

- okusuma zvinhu - kupa pfungwa yokuti Conceptual nezvigadziko odhita uye rokuongorora utongi;

- Mabasa - kuzarura zvose mabasa wevanoongorora akaunzi kuti mutengi, inodzora kuguma odhita chibvumirano, kuteerera inadmissibility pakati Kuziviswa wevanoongorora akaunzi zvichiguma mashoko ari yeGmail.END_STRONG kambani;

- Planning - dzakawanda odhita mitemo iri muchikwata ichi kupa pfungwa kwegadziriro odhita plan, kufungisisa pangozi, materiality nevamwe pfungwa kuti zvinokosha panguva odhita kwekuronga ;

- Internal kuzvidzora hurongwa - anotsanangura sei uchida kuongorora hurongwa rokuzvidavirira uye munyika kudzora wekambani.

- odhita Uchapupu - dzakawanda Auditing mitemo pamusoro uchapupu ndechimwe chezvinhu zvinokosha nokuti ushe chii magwaro anogona kutorwa ne wevanoongorora akaunzi sezvo uchapupu kutengeserana uye rakava maererano mwero rakavimbika;

- Kushandisa rechitatu-party services - kutsanangura nyaya apo wevanoongorora akaunzi anekodzero (kana mutoro) kutsvaka kubatsirwa nevamwe vanhu panguva odhita;

- odhita mushumo uye leads- waidzora zvaidiwa zvinhu uye mhando odhita goho, izvo zvichakurukurwa panopera yokuedzwa utariri predpritiya;

- Special odhita - kupa ruzivo pamusoro inspections mu zvikuru unyanzvi hwakasiyana munzvimbo;

- Related Services - waidzora kuwanda okuwedzera mabasa anogona kupa odhita zvakasimba.