{"id":4638,"date":"2023-04-11T10:00:05","date_gmt":"2023-04-11T06:00:05","guid":{"rendered":"https:\/\/finance-group.az\/?p=4638"},"modified":"2023-04-11T06:43:38","modified_gmt":"2023-04-11T02:43:38","slug":"mu-ssis-nin-konullu-auditi","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/mu-ssis-nin-konullu-auditi\/","title":{"rendered":"(Az\u0259rbaycanca) M\u00fc\u0259ssis\u0259nin k\u00f6n\u00fcll\u00fc auditi"},"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>

\"\"<\/p>\n

Maliyy\u0259 hesabatlar\u0131n\u0131n auditi a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7iril\u0259n m\u00fc\u0259ssis\u0259nin maliyy\u0259 g\u00f6st\u0259ricil\u0259rinin yoxlan\u0131lmas\u0131d\u0131r:<\/h1>\n

\u2013 M\u00fchasib v\u0259 ya maliyy\u0259 direktoru d\u0259yi\u015fdiril\u0259rk\u0259n m\u00fchasibat u\u00e7otunun v\u0259ziyy\u0259tini v\u0259 etibarl\u0131l\u0131\u011f\u0131n\u0131 yoxlay\u0131n.\u00a0<\/span><\/p>\n

\u2013 Bank krediti al\u0131nmas\u0131.\u00a0<\/span><\/p>\n

\u2013 Tenderl\u0259rd\u0259 i\u015ftirak \u00fc\u00e7\u00fcn.\u00a0<\/span><\/p>\n

\u2013 M\u00fc\u0259ssis\u0259ni sertifikatla\u015fd\u0131rma \u00fc\u00e7\u00fcn haz\u0131rlanmas\u0131.\u00a0<\/span><\/p>\n

\u2013 Biznesi yenid\u0259n t\u0259\u015fkil etm\u0259k, \u015firk\u0259ti sat\u0131\u015f\u0131 \u00fc\u00e7\u00fcn.\u00a0<\/span><\/p>\n

\u2013 \u0130nvestorlar\u0131 c\u0259lb etm\u0259k v\u0259 ya t\u0259r\u0259fda\u015flar\u0131n mara\u011f\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn.\u00a0<\/span><\/p>\n

<\/span>\u2013 Vergi riskl\u0259rini minimuma endirilm\u0259si.<\/p>\n

Maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259\u015f\u0259bb\u00fcs v\u0259 ya k\u00f6n\u00fcll\u00fc auditi \u015firk\u0259tin r\u0259hb\u0259ri v\u0259 ya sahibi t\u0259r\u0259find\u0259n sifari\u015f edilir.\u00a0<\/span><\/p>\n

Prosedur h\u0259m daxili, h\u0259m d\u0259 k\u0259nar ola bil\u0259r. K\u0259nar yoxlama obyektiv v\u0259 m\u00fcst\u0259qildir. Buna g\u00f6r\u0259, \u015firk\u0259tin m\u0259qs\u0259di kredit almaq v\u0259 ya investor c\u0259lb etm\u0259kdirs\u0259, \u015firk\u0259tl\u0259 \u0259laq\u0259li olmayan v\u0259 liderin orta\u011f\u0131, qohumu v\u0259 ya tan\u0131\u015fl\u0131\u011f\u0131 olmayan xarici Auditorun xidm\u0259tl\u0259rind\u0259n istifad\u0259 etm\u0259k laz\u0131md\u0131r.<\/h2>\n

Maliyy\u0259 hesabatlar\u0131n\u0131n m\u00fcst\u0259qil auditi bir ne\u00e7\u0259 ard\u0131c\u0131l m\u0259rh\u0259l\u0259d\u0259 apar\u0131l\u0131r:<\/h3>\n

\u2013 Prosedurun planla\u015fd\u0131r\u0131lmas\u0131 \u2013 ekspert Audit strategiyas\u0131 v\u0259 taktikas\u0131n\u0131, c\u0259dv\u0259li, plan\u0131 v\u0259 proqram\u0131n\u0131 haz\u0131rlay\u0131r, i\u015f\u00e7il\u0259rl\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259ni t\u0259\u015fkil edir, \u015eirk\u0259t\u0259 xarici v\u0259 daxili t\u0259sir amill\u0259ri, habel\u0259 \u015firk\u0259tin maliyy\u0259 f\u0259aliyy\u0259ti bar\u0259d\u0259 m\u0259lumat al\u0131r.\u00a0<\/span><\/p>\n

\u2014 M\u0259lumatlar\u0131n toplanmas\u0131 v\u0259 t\u0259hlili-auditor bir qrup ixtisasla\u015fm\u0131\u015f m\u00fct\u0259x\u0259ssisl\u0259 birlikd\u0259 ilkin s\u0259n\u0259dl\u0259ri, M\u00fchasibat qeydl\u0259rini, nizamnam\u0259 s\u0259n\u0259dl\u0259rini yoxlay\u0131r. Hesablamalar\u0131n etibarl\u0131l\u0131\u011f\u0131, u\u00e7ot siyas\u0259ti yoxlan\u0131l\u0131r. B\u00fct\u00fcn s\u0259n\u0259dl\u0259r qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011funluq bax\u0131m\u0131ndan qiym\u0259tl\u0259ndirilir. \u00c7at\u0131\u015fmazl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259r haz\u0131rlan\u0131r.\u00a0<\/span><\/p>\n

– Audit hesabat\u0131n\u0131n yaz\u0131lmas\u0131-ekspert maliyy\u0259 hesabatlar\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 pe\u015f\u0259kar r\u0259y formala\u015fd\u0131r\u0131r v\u0259 yekun s\u0259n\u0259d t\u0259rtib edir: d\u0259yi\u015fdirilm\u0259mi\u015f n\u0259tic\u0259 \u2014 hesabat d\u00fczg\u00fcnd\u00fcrs\u0259 v\u0259 d\u0259yi\u015fdirilmi\u015f n\u0259tic\u0259 \u2014 hesabatda ciddi t\u0259hrifl\u0259r varsa v\u0259 ya m\u00fct\u0259x\u0259ssisin \u0259ksini s\u00fcbut etm\u0259k imkan\u0131 yoxdursa.<\/p>","protected":false},"excerpt":{"rendered":"

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