Duba aiki: ainihi da asali nuances

Dukan mu mun ji wani abin mamaki da kuma wanda ba a sani kalmar "duba", da kuma fuskantar wani lokaci kamar auditing. Very sau da yawa akwai tambayoyi game da cewa, abin da ka yi cikin mutane na wannan sana'a? Mutane da yawa suna mai ƙarya jam'iyya tare da aiki a cikin filin na audio sabis ayyuka, amma wannan ba gaskiya ba ne: da masu sauraro - ba sauti injiniyoyi! Duba aiki ne yafi ban sha'awa, rikitarwa, kuma m.

Duba aiki ne mai tabbaci na kudi kalamai, da daidaitar takardun, Taswirar tattalin arziki da ayyukan a ciki takardun na kamfanin da kuma canja wurin bayanai a cikin kudi kalamai. Duba aiki a Rasha suka fara samar da rushewar Tarayyar Soviet, amma kawai tare da biyu-shekara dubu za mu iya magana game da farkon na real ci gaban duba a Rasha, saboda a wannan lokacin a cikin kasarmu zo zuwa ga irin wannan duniya-sanannen duba digging kamar yadda Pricewaterhouse Coopers, KPMG, Ernst & Young da sauransu.

Kamar yadda muka ce, da duba aikin ne don tabbatar da correctness na nuni aiki na tattalin arziki da ayyukan. Lura cewa kowane kasuwanci ma'amala da aka nuna a cikin takardun da sha'anin fiye da sau daya. Da farko, shi ne a nuna a cikin abin da ake kira primary daftarin aiki, wanda shine babban hujja da ma'amala. Alal misali, lokacin da ta je sayan wani kayan, da farko daftarin aiki ne consignment bayanin lura; Idan muka nuna darajar gyarawa dukiya, a wani asali daftarin aiki za a dauke ma wani aiki na commissioning.

Bayan da ayyukan da aka nuna a cikin primary takardun, su an rubuta su a log daga harkokin kasuwanci, a cikinsa ma'amaloli an rubuta da kuma daidai asusun, a kan abin da aka rubuta cikin zare kudi da kuma bashi. Bayan da rajista aiki a cikin Journal of wani dace shigarwa a cikin kalamai na biyu da offsetting shigarwa, kuma a karshen shekarar karshen ma'auni na duk asusun bayyana a cikin balance sheet da sauran takardu na kudi kalamai.

The aiki na binciken, da farko, kuma farkon, shi ne wajen saka idanu da ta dace nuni na business aiki a duk bulan na lissafin kudi - daga asalin daftarin aiki to otchetnosti.Kak yawanci duba ne da za'ayi a raba rabo daga cikin lissafi, watau, dabam tabbatar da la'akari da tsayayyen dukiya, asusun receivable da kuma asusun wajibobi, ƙauyuka da abokan ciniki, tsabar kudi kwarara, da sauransu. Da bukatar raba cak ga kowane yanki na lissafin saboda da sosai manyan girma na aikin da kuma, kamar yadda wani sakamako, wani babban yiwuwar kurakurai da kuma rashin daidaito a cikin duba "duk a lokaci daya".

Auditing ayyukan kammala yi management harafi-O kamfanin, a cikin abin da binciken ya zarce kowane bayyana ra'ayi game da Jihar harkokin cikin kamfanin. A wannan ƙarshe ya nuna da rashin daidaito da kuma keta samu a lokacin dubawa. A general, da fitarwa na iya zama na uku iri: m da in babu disturbances, yanaye kyau idan ganewa na take hakki da cewa kada ku ƙetare dokin muhimmanci, da kuma mummunan idan binciken samu gagarumin take hakki. Materiality dokin soma a cikin adadin kashi biyar bisa dari sabawa darajar da nuna alama nuna a cikin rahoto na ta ainihin darajar.

Duba aiki taka muhimmiyar rawa a cikin aiki na tattalin arziki inji na mutum kamfanoni da kuma tattalin arzikin a matsayin dukan, saboda godiya ga auditors kauce wa bayyanar mahara kurakurai a cikin kudi kalamai, kazalika da} alubalantar da hukumar daban-daban tattalin arziki dabarunsa.