{"id":4429,"date":"2022-05-11T15:53:26","date_gmt":"2022-05-11T11:53:26","guid":{"rendered":"https:\/\/finance-group.az\/?p=4429"},"modified":"2022-05-11T15:53:26","modified_gmt":"2022-05-11T11:53:26","slug":"muhasibat-auditi-n-dir","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/muhasibat-auditi-n-dir\/","title":{"rendered":"(Az\u0259rbaycanca) M\u00fchasibat auditi n\u0259dir"},"content":{"rendered":"

Sorry, this entry is only available in Az\u0259rbaycanca<\/a> and \u0420\u0443\u0441\u0441\u043a\u0438\u0439<\/a>. For the sake of viewer convenience, the content is shown below in this site default language. You may click one of the links to switch the site language to another available language.<\/p>

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\"\"M\u00fchasibat auditi n\u0259dir<\/h1>\n

M\u00fchasibat u\u00e7otu v\u0259 audit m\u00fc\u0259ssis\u0259nin maliyy\u0259 hesabatlar\u0131n\u0131n yoxlan\u0131lmas\u0131 v\u0259 m\u00f6vcud norma v\u0259 qanunlara uy\u011funla\u015fdr\u0131lmas\u0131d\u0131r. Bu, m\u00fc\u0259ssis\u0259nin f\u0259aliyy\u0259tind\u0259 z\u0259if yerl\u0259ri m\u00fc\u0259yy\u0259n etm\u0259k, i\u015f s\u0259m\u0259r\u0259liliyinin art\u0131rmaq, s\u0259hvl\u0259ri tapmaq v\u0259 d\u00fcz\u0259ltm\u0259k, vergi orqanlar\u0131 il\u0259 probleml\u0259rd\u0259n qa\u00e7\u0131nmaq \u00fc\u00e7\u00fcn t\u0259l\u0259b olunur.<\/h3>\n

Maliyy\u0259 hesabatlar\u0131n\u0131n auditinin m\u0259qs\u0259di<\/b><\/h2>\n

M\u00fchasibat auditi – m\u00fchasibat hesabatlar\u0131n\u0131n \u00f6yr\u0259nilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259ssis\u0259nin yoxlan\u0131lmas\u0131 formas\u0131d\u0131r, f\u0259aliyy\u0259t n\u0259tic\u0259l\u0259rinin \u0259ks olunmas\u0131n\u0131n d\u0259qiqliyidir.\u00a0<\/span><\/p>\n

M\u00fchasibat, t\u0259hlil v\u0259 audit kimi v\u0259zif\u0259l\u0259r, \u015firk\u0259tin perspektivl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si, inki\u015faf istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si v\u0259 i\u015f\u00e7il\u0259rin s\u0259lahiyy\u0259tl\u0259rinin qiym\u0259tl\u0259ndirilm\u0259sin\u0259 k\u00f6m\u0259k edir.<\/p>\n

Yoxlaman\u0131n predmeti – maliyy\u0259, m\u00fchasibat hesabatlar\u0131, m\u00fc\u0259ssis\u0259nin aktivl\u0259ri, t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259ti v\u0259 m\u00f6vcud resurslar haqq\u0131nda m\u0259lumatlar\u0131 \u0259ks etdir\u0259n b\u00fct\u00fcn s\u0259n\u0259dl\u0259rdir.<\/p>\n

M\u00fchasibat yoxlamas\u0131 k\u0259nar v\u0259 daxili olur. Daxili auditl\u0259 m\u00fc\u0259ssis\u0259nin \u00f6z m\u00fct\u0259x\u0259ssisl\u0259ri m\u0259\u015f\u011ful ola bil\u0259r. N\u0259tic\u0259l\u0259r is\u0259 m\u00fc\u0259ssis\u0259nin r\u0259hb\u0259rliyin\u0259 t\u0259qdim olunur.<\/p>\n

K\u0259nar audit m\u00fcst\u0259qil ekspertl\u0259r t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir v\u0259 k\u00f6n\u00fcll\u00fc v\u0259 m\u0259cburiy\u0259 ayr\u0131l\u0131r. K\u00f6n\u00fcll\u00fc – menecerl\u0259rin, biznes sahibl\u0259rinin v\u0259 ya investorlar\u0131n ist\u0259yi il\u0259 h\u0259yata ke\u00e7irilir. M\u0259qs\u0259d s\u0259n\u0259dl\u0259rd\u0259 s\u0259hvl\u0259ri a\u015fkar etm\u0259k, resurslardan istifad\u0259nin d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc qiym\u0259tl\u0259ndirm\u0259k, m\u00fc\u0259ssis\u0259ni yenid\u0259n t\u0259\u015fkil etm\u0259k, n\u0259zar\u0259t, u\u00e7ot sistemini d\u0259yi\u015fdirm\u0259k, h\u0259m\u00e7inin riskl\u0259ri minimuma endirm\u0259kdir.<\/p>\n

Ekspertin yoxlan\u0131lmas\u0131 \u00fc\u00e7\u00fcn daxili v\u0259 xarici s\u0259n\u0259dl\u0259r, illik v\u0259 aral\u0131q hesabatlar, h\u0259m\u00e7inin \u015f\u0259xsi v\u0259 \u00fcmumi hesabatlar t\u0259l\u0259b oluna bil\u0259r. T\u0259hlil zaman\u0131 m\u00fct\u0259x\u0259ssis m\u0259lumat\u0131n m\u00fcxt\u0259lif s\u0259n\u0259dl\u0259rd\u0259ki uy\u011funlu\u011funu, verilmi\u015f hesabatlar\u0131n m\u00f6vcudlu\u011funu, t\u0259rkibini, onlar\u0131n apar\u0131lmas\u0131n\u0131n, s\u0259n\u0259dl\u0259\u015fdirilm\u0259sinin d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc v\u0259 h\u0259min m\u0259lumatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc yoxlay\u0131r.<\/p>\n

Ekspert \u00f6z f\u0259aliyy\u0259tinin n\u0259tic\u0259l\u0259rin\u0259 \u0259sas\u0259n r\u0259y t\u0259rtib edir v\u0259 a\u015fkar edilmi\u015f s\u0259hvl\u0259ri t\u0259svir edir, onlar\u0131n aradan qald\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259r verir.<\/p>\n

M\u00fchasibat auditini aparmaq \u00fc\u00e7\u00fcn \u015firk\u0259timiz\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rsiniz.<\/p>","protected":false},"excerpt":{"rendered":"

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