{"id":4904,"date":"2024-04-23T09:46:25","date_gmt":"2024-04-23T05:46:25","guid":{"rendered":"https:\/\/finance-group.az\/?p=4904"},"modified":"2024-04-23T09:47:59","modified_gmt":"2024-04-23T05:47:59","slug":"muhasibatin-outsorsinqi","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/muhasibatin-outsorsinqi\/","title":{"rendered":"(Az\u0259rbaycanca) M\u00fchasibat\u0131n outsorsinqi"},"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

\"\"Deloitte \u015firk\u0259tinin ara\u015fd\u0131rmas\u0131 g\u00f6st\u0259ri\u043a ki, m\u00fchasibat u\u00e7otunun autsorsinq\u0259 ke\u00e7irilm\u0259sinin \u0259sas s\u0259b\u0259bi M\u00fchasibat x\u0259rcl\u0259rini azaltmaq m\u0259qs\u0259didir.<\/h1>\n

\u018fvv\u0259ll\u0259r m\u00fchasibat u\u00e7otunun autsorsinqi standart m\u00fchasibat u\u00e7otuna q\u0259na\u0259t kimi q\u0259bul edilirdis\u0259, indi m\u0259qs\u0259dl\u0259r d\u0259yi\u015fir. Yeni m\u0259qs\u0259d r\u0259qab\u0259t \u00fcst\u00fcnl\u00fckl\u0259rin\u0259 nail olmaq, maliyy\u0259 riskl\u0259rini azaltmaqd\u0131r. Ayr\u0131ca, outsors m\u00fchasibat u\u00e7otu \u015firk\u0259t r\u0259hb\u0259rl\u0259rin\u0259 i\u015fl\u0259rin\u0259 daha \u00e7ox zaman ay\u0131rmaq m\u0259qs\u0259di verir.<\/h2>\n

M\u00fchasibat autsorsinqinin \u0259sas \u00fcst\u00fcnl\u00fckl\u0259ri bunlard\u0131r:<\/h3>\n

\u018fm\u0259liyyat s\u0259m\u0259r\u0259liliyi<\/strong>. M\u00fchasibat autsorsinqi y\u00fcks\u0259k ixtisasl\u0131 \u0259m\u0259kda\u015flardan \u2013 ba\u015f m\u00fchasib, akkount menecer, daxili auditorlar v\u0259 dig\u0259r m\u00fct\u0259x\u0259ssisl\u0259rd\u0259n ibar\u0259t bir mexanizmdir. M\u00fchasibat u\u00e7otunun b\u00fct\u00fcn sah\u0259l\u0259rind\u0259 yax\u015f\u0131 t\u0259nziml\u0259nmi\u015f daxili n\u0259zar\u0259t s\u0259hvl\u0259ri aradan qald\u0131r\u0131r.<\/p>\n

Kadr probleml\u0259rinin olmamas\u0131<\/strong>. Autsorsinq\u0259 ke\u00e7id tam \u015ftatl\u0131 ba\u015f m\u00fchasibd\u0259n as\u0131l\u0131l\u0131\u011f\u0131 istisna edir. Outsoursing ba\u015f m\u00fchasibin x\u0259st\u0259liyi, anal\u0131q m\u0259zuniyy\u0259ti v\u0259 ya m\u00fchasibin m\u0259zuniyy\u0259ti kimi v\u0259ziyy\u0259tl\u0259ri istisna edir.<\/p>\n

M\u00fchasibat u\u00e7otu v\u0259 hesabat keyfiyy\u0259ti<\/strong> outsors \u015firk\u0259tl\u0259rin \u0259sas \u00fcst\u00fcnl\u00fcy\u00fcd\u00fcr. Ancaq ba\u015fa d\u00fc\u015fm\u0259k laz\u0131md\u0131r ki, keyfiyy\u0259ti yaln\u0131z bazarda \u00f6zl\u0259rini do\u011frultmu\u015f pe\u015f\u0259kar \u015firk\u0259tl\u0259r, onlar\u0131n r\u0259hb\u0259rl\u0259rinin \u00f6z sah\u0259l\u0259rind\u0259 olan t\u0259cr\u00fcb\u0259si il\u0259 qiym\u0259tl\u0259ndirlir.<\/p>\n

G\u00f6r\u00fclm\u00fc\u015f i\u015f \u00fczr\u0259 \u00f6d\u0259ni\u015f<\/strong> m\u00fchasibat autsorsinq firmas\u0131n\u0131n dig\u0259r bir \u00fcst\u00fcnl\u00fcy\u00fcd\u00fcr. M\u00fc\u015ft\u0259ri h\u0259mi\u015f\u0259 hans\u0131 Xidm\u0259ti v\u0259 hans\u0131 h\u0259cmd\u0259 ald\u0131\u011f\u0131n\u0131, n\u0259 q\u0259d\u0259r x\u0259rcl\u0259diyini, n\u0259 alaca\u011f\u0131n\u0131 konkret olaraq ba\u015fa d\u00fc\u015f\u00fcr.<\/p>\n

Maliyy\u0259 z\u0259man\u0259tl\u0259ri<\/strong>. Pe\u015f\u0259kar outsors \u015firk\u0259tl\u0259r pe\u015f\u0259 m\u0259suliyy\u0259tl\u0259rini s\u0131\u011fortalay\u0131rlar. Autsorsinq \u015firk\u0259tinin s\u0259hvi s\u0259b\u0259bind\u0259n m\u00fc\u015ft\u0259ri \u0259lav\u0259 \u00f6d\u0259ni\u015fl\u0259r, c\u0259rim\u0259l\u0259r, faizl\u0259r v\u0259 s. \u015f\u0259klind\u0259 pul itirdiyi t\u0259qdird\u0259 s\u0131\u011forta i\u015f\u0259 yaray\u0131r.\u00a0Bu, m\u00fchasibat autsorsinqinin tam \u015ftatl\u0131 m\u00fchasib\u0259 nisb\u0259t\u0259n vacib \u00fcst\u00fcnl\u00fckl\u0259rind\u0259n biridir.<\/p>","protected":false},"excerpt":{"rendered":"

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