{"id":4593,"date":"2023-01-24T11:40:35","date_gmt":"2023-01-24T07:40:35","guid":{"rendered":"https:\/\/finance-group.az\/?p=4593"},"modified":"2023-01-24T11:40:35","modified_gmt":"2023-01-24T07:40:35","slug":"auditin-n-y-lazimdir","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/auditin-n-y-lazimdir\/","title":{"rendered":"(Az\u0259rbaycanca) Auditin n\u0259y\u0259 laz\u0131md\u0131r"},"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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\"\"Hesabat ili ba\u015fa \u00e7atd\u0131qdan sonra h\u0259r bir \u015firk\u0259td\u0259 audit apar\u0131lmal\u0131d\u0131r. B\u00f6y\u00fck \u015firk\u0259tl\u0259rin daxili audit \u015f\u00f6b\u0259si var. Ancaq k\u0259nar auditorlar\u0131 d\u0259v\u0259t etm\u0259k daha m\u0259sl\u0259h\u0259tlidir.<\/h2>\n

Hesabat s\u0259n\u0259dl\u0259rini t\u0259rtib ed\u0259rk\u0259n h\u0259mi\u015f\u0259 s\u0259hv riski olur. Audit onlar\u0131 yoxlama\u011fa v\u0259 aradan qald\u0131rma\u011fa k\u00f6m\u0259k edir. Bundan \u0259lav\u0259, bu c\u00fcr yoxlama, \u015firk\u0259tin g\u00fccl\u00fc v\u0259 z\u0259if t\u0259r\u0259fl\u0259rini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259sin\u0259 v\u0259 c\u0259rim\u0259l\u0259rin qar\u015f\u0131s\u0131n\u0131 alma\u011fa y\u00f6n\u0259lir.<\/p>\n

Audit – m\u00fchasibat u\u00e7otu qaydalar\u0131na riay\u0259t olunmas\u0131n\u0131, b\u00fct\u00fcn \u0259m\u0259liyyatlar\u0131n qanunvericiliy\u0259 uy\u011funlu\u011funu yoxlamaqla \u015firk\u0259tin maliyy\u0259 hesabatlar\u0131n\u0131n m\u00fcst\u0259qil ekspertizas\u0131d\u0131r.<\/h2>\n

K\u0259nar audit – m\u00fc\u0259ssis\u0259nin i\u015finin k\u0259nar m\u00fct\u0259x\u0259ssisl\u0259r t\u0259r\u0259find\u0259n m\u00fcst\u0259qil qiym\u0259tl\u0259ndirilm\u0259sidir.<\/h1>\n

Audit prosesi diqq\u0259tl\u0259 planla\u015fd\u0131r\u0131l\u0131r v\u0259 b\u00fct\u00fcn \u015f\u0259rtl\u0259r audit \u015firk\u0259ti il\u0259 m\u00fcqavil\u0259d\u0259 qeyd olunur. K\u0259nar auditin n\u0259tic\u0259si – yaz\u0131l\u0131 audit hesabat\u0131d\u0131r. M\u00fc\u0259ssis\u0259 \u00fc\u00e7\u00fcn bel\u0259 auditin \u00fcst\u00fcnl\u00fcy\u00fc ondan ibar\u0259tdir ki, onun n\u0259tic\u0259l\u0259rin\u0259 g\u00f6r\u0259 m\u00fct\u0259x\u0259ssisl\u0259r \u015firk\u0259t\u0259 maliyy\u0259 strategiyas\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131, pul ax\u0131nlar\u0131n\u0131n idar\u0259olunmas\u0131 v\u0259 m\u00fc\u0259ssis\u0259nin faktiki ehtiyatlar\u0131n\u0131n t\u0259hlili \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259r verir.<\/p>\n

Bu xidm\u0259t sah\u0259sind\u0259 bir \u00e7ox audit n\u00f6v\u00fc m\u00f6vcuddur.<\/p>\n

Maliyy\u0259 auditi – b\u00fct\u00fcn maliyy\u0259 s\u0259n\u0259dl\u0259rinin h\u0259rt\u0259r\u0259fli yoxlan\u0131lmas\u0131, m\u00fc\u0259ssis\u0259nin maliyy\u0259 v\u0259ziyy\u0259tinin qiym\u0259tl\u0259ndirilm\u0259si, m\u0259lumatlar\u0131n etibarl\u0131l\u0131\u011f\u0131na, vergi auditi v\u0259 m\u00fchasibat u\u00e7otunun qanunvericiliy\u0259 uy\u011funlu\u011funa n\u0259zar\u0259tdir.<\/p>\n

\u0130dar\u0259etm\u0259 auditi – \u015firk\u0259tin idar\u0259etm\u0259 sisteminin s\u0259m\u0259r\u0259liliyinin t\u0259hlilini \u0259hat\u0259 edir. M\u00fc\u0259ssis\u0259nin istehsal, kommersiya v\u0259 sosial f\u0259aliyy\u0259ti d\u0259 daxil olmaqla h\u0259rt\u0259r\u0259fli yoxlama apar\u0131l\u0131r.<\/p>\n

Kadr auditi – kadr idar\u0259etm\u0259 \u015f\u00f6b\u0259sinin effektiv i\u015finin yoxlan\u0131lmas\u0131d\u0131r. \u00c7ox vaxt \u015firk\u0259tl\u0259rd\u0259 kadr idar\u0259\u00e7iliyi m\u00fchasibatl\u0131qdan daha az \u0259h\u0259miyy\u0259tli hesab olunur. Bu, s\u0259n\u0259dl\u0259\u015fm\u0259 i\u015fl\u0259ri il\u0259 ba\u011fl\u0131 \u0259m\u0259k qanunvericiliyinin pozulmas\u0131na s\u0259b\u0259b ola bil\u0259r ki, bu da m\u00fc\u0259ssis\u0259ni b\u00f6y\u00fck c\u0259rim\u0259l\u0259rl\u0259 s\u0259b\u0259b ola bil\u0259r.<\/p>\n

S\u0259naye auditi – m\u00fc\u0259yy\u0259n edilmi\u015f s\u0259naye t\u0259l\u0259bl\u0259rin\u0259, standartlar\u0131na v\u0259 dig\u0259r normativ s\u0259n\u0259dl\u0259r\u0259 uy\u011funlu\u011fu \u00fc\u00e7\u00fcn g\u00f6r\u00fcl\u0259n i\u015fl\u0259r fakt\u0131 \u00fczr\u0259 vahid maliyy\u0259 v\u0259 texniki analiz sistemi olan h\u0259rt\u0259r\u0259fli yoxlamad\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"

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