{"id":4790,"date":"2023-11-07T12:28:35","date_gmt":"2023-11-07T08:28:35","guid":{"rendered":"https:\/\/finance-group.az\/?p=4790"},"modified":"2023-11-07T12:28:35","modified_gmt":"2023-11-07T08:28:35","slug":"audit-yoxlamasi","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/audit-yoxlamasi\/","title":{"rendered":"(Az\u0259rbaycanca) Audit yoxlamas\u0131"},"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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\"\"Audit yoxlamas\u0131 \u2013 t\u0259\u015fkilat\u0131n maliyy\u0259 hesabatlar\u0131n\u0131n toplanmas\u0131, qiym\u0259tl\u0259ndirilm\u0259si v\u0259 t\u0259hlilidir.<\/h1>\n

Bu prosesin n\u0259tic\u0259si Auditorun maliyy\u0259 v\u0259ziyy\u0259ti v\u0259 m\u00fchasibat u\u00e7otunun d\u00fczg\u00fcnl\u00fcy\u00fc bar\u0259d\u0259 m\u0259lumatlar\u0131n etibarl\u0131l\u0131\u011f\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259sidir.<\/h2>\n

Auditor m\u00fc\u015ft\u0259rid\u0259n m\u00fc\u0259ssis\u0259nin auditinin apar\u0131lmas\u0131 bar\u0259d\u0259 sor\u011fu al\u0131r. Bundan sonra auditor m\u00fc\u0259ssis\u0259nin iqtisadi v\u0259 maliyy\u0259 f\u0259aliyy\u0259ti il\u0259 tan\u0131\u015f olur, f\u0259aliyy\u0259t\u0259 t\u0259sir ed\u0259n xarici v\u0259 daxili amill\u0259ri \u00f6yr\u0259nir, daxili n\u0259zar\u0259t sistemi haqq\u0131nda \u00fcmumi m\u0259lumat al\u0131r, audit riskini v\u0259 dig\u0259r m\u0259lumatlar\u0131 qiym\u0259tl\u0259ndirir. Bundan sonra Audit plan\u0131 haz\u0131rlan\u0131r v\u0259 m\u00fc\u015ft\u0259ri il\u0259 raz\u0131la\u015fd\u0131r\u0131l\u0131r. Buna \u0259sas\u0259n yoxlama m\u00fcqavil\u0259si ba\u011flan\u0131r.<\/h3>\n

N\u00f6vb\u0259ti m\u0259rh\u0259l\u0259 m\u00fc\u0259ssis\u0259 m\u0259lumatlar\u0131n\u0131n \u00fcmumil\u0259\u015fdirilm\u0259si v\u0259 sisteml\u0259\u015fdirilm\u0259sidir. Al\u0131nan m\u0259lumatlar r\u0259hb\u0259rliy\u0259 v\u0259 sahibkara (v\u0259 ya onlar\u0131n qanuni n\u00fcmay\u0259nd\u0259l\u0259rin\u0259) t\u0259qdim olunur. Bundan sonra audit hesabat\u0131 t\u0259rtib olunur.<\/p>\n

Audit \u00fc\u00e7\u00fcn r\u0259smi t\u0259klifl\u0259 \u0259laq\u0259 saxlamadan \u0259vv\u0259l m\u00fc\u0259ssis\u0259 r\u0259hb\u0259rliyi Audit \u015eirk\u0259ti se\u00e7imini h\u0259yata ke\u00e7irm\u0259lidir.<\/p>\n

Auditin m\u0259qs\u0259d v\u0259 v\u0259zif\u0259l\u0259ri \u00e7ox f\u0259rqli ola bil\u0259r. M\u0259s\u0259l\u0259n, m\u00f6vcud vergi qanunvericiliyind\u0259 olan uy\u011funsuzluq t\u0259\u015fkilatlar qar\u015f\u0131s\u0131nda bir \u00e7ox h\u0259ll edil\u0259 bilm\u0259y\u0259n suallar do\u011furur. Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcmk\u00fcn maliyy\u0259 sanksiyalar\u0131ndan s\u0131\u011fortalanma\u011fa \u00e7al\u0131\u015fark\u0259n m\u00fchasibat v\u0259 vergi u\u00e7otunun apar\u0131lmas\u0131n\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc t\u0259sdiql\u0259m\u0259k \u00fc\u00e7\u00fcn audit firmalar\u0131na m\u00fcraci\u0259t etm\u0259k m\u0259sl\u0259h\u0259tdir. Ayr\u0131ca, m\u00fchasibat u\u00e7otunun i\u015fin\u0259 n\u0259zar\u0259t etm\u0259k v\u0259 ba\u015f m\u00fchasib d\u0259yi\u015fdiril\u0259rk\u0259n m\u00fchasibat u\u00e7otunun etibarl\u0131l\u0131\u011f\u0131n\u0131 v\u0259 d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc t\u0259sdiql\u0259m\u0259k \u00fc\u00e7\u00fcn bel\u0259 bir audit ke\u00e7iril\u0259 bil\u0259r.<\/p>\n

\u015eirk\u0259timiz m\u00fc\u0259ssis\u0259 v\u0259 f\u0259rdi sahibkarlar\u0131n auditi il\u0259 m\u0259\u015f\u011ful olur. Audit v\u0259 konsaltinq xidm\u0259tl\u0259ri \u00fc\u00e7\u00fcn \u015firk\u0259timiz\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rsiniz. Siz\u0259 k\u00f6m\u0259k etm\u0259kd\u0259n m\u0259mnun olar\u0131q.<\/p>","protected":false},"excerpt":{"rendered":"

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