{"id":4916,"date":"2024-05-07T17:06:22","date_gmt":"2024-05-07T13:06:22","guid":{"rendered":"https:\/\/finance-group.az\/?p=4916"},"modified":"2024-05-07T17:08:21","modified_gmt":"2024-05-07T13:08:21","slug":"rubluk-auditin-ustunlukl-ri","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/rubluk-auditin-ustunlukl-ri\/","title":{"rendered":"(Az\u0259rbaycanca) R\u00fcbl\u00fck auditin \u00fcst\u00fcnl\u00fckl\u0259ri"},"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

\"\"C\u0259lb olunmu\u015f audit yoxlamas\u0131 ilk n\u00f6vb\u0259d\u0259 t\u0259sis\u00e7il\u0259r, r\u0259hb\u0259rlik, h\u0259tta maliyy\u0259 \u015f\u00f6b\u0259si v\u0259 m\u00fchasibatl\u0131q \u00fc\u00e7\u00fcn laz\u0131md\u0131r.<\/h1>\n

K\u0259nar auditorladan qorxma\u011fa ehtiyac yoxdur, \u00e7\u00fcnki s\u0259hvl\u0259rin aradan qald\u0131r\u0131lmas\u0131 Vergi Xidm\u0259tl\u0259ri t\u0259r\u0259find\u0259n daha b\u00f6y\u00fck c\u0259rim\u0259l\u0259rin qar\u015f\u0131s\u0131n\u0131 ala bil\u0259r.<\/h2>\n

Audit h\u0259m illik, h\u0259n d\u0259 r\u00fcbl\u00fck, yar\u0131m il v\u0259 ya 9 ay \u0259rzind\u0259 apar\u0131la bil\u0259r.<\/h3>\n

Auditin m\u0259rh\u0259l\u0259li \u015f\u0259kild\u0259 apar\u0131lmas\u0131n\u0131n \u00fcst\u00fcnl\u00fckl\u0259ri odur ki, yoxlaman\u0131n tamamlanmas\u0131ndan \u0259vv\u0259l b\u0259zi s\u0259hvl\u0259rin v\u0259 qeyri-d\u0259qiqlikl\u0259rin tez bir zamanda aradan qald\u0131r\u0131lmas\u0131na k\u00f6m\u0259k ed\u0259 bil\u0259r.<\/p>\n

Audit m\u00fc\u0259yy\u0259n bir \u015firk\u0259tin f\u0259aliyy\u0259tinin b\u00fct\u00fcn aspektl\u0259rin\u0259 aiddir. Yoxlama zaman\u0131 yaln\u0131z m\u00fc\u0259ssis\u0259nin s\u0259n\u0259dl\u0259ri deyil, h\u0259m d\u0259 m\u00fc\u0259ssis\u0259nin x\u00fcsusiyy\u0259tl\u0259ri t\u0259hlil edilir.<\/p>\n

Auditin bir ne\u00e7\u0259 m\u0259rh\u0259l\u0259si var:<\/strong><\/p>\n

Birinci<\/strong> \u2013 \u015firk\u0259tin v\u0259 ya f\u0259rdi sahibkar\u0131n f\u0259aliyy\u0259tinin ilkin t\u0259hlili, m\u00fcqavil\u0259nin ba\u011flanmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edilm\u0259sidir.<\/p>\n

\u0130kinci<\/strong> \u2013 m\u00fcqavil\u0259nin ba\u011flanmas\u0131, yoxlama plan\u0131 v\u0259 strategiyas\u0131n\u0131n haz\u0131rlanmas\u0131, audit qrupunun formala\u015fd\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n

\u018fsas<\/strong> \u2013 yoxlaman\u0131n apar\u0131lmas\u0131, m\u00fchasibat u\u00e7otu v\u0259 hesabatlar\u0131n \u00f6yr\u0259nilm\u0259si, audit m\u0259lumatlar\u0131n\u0131n toplanmas\u0131d\u0131r.<\/p>\n

Yekun<\/strong> \u2013 yoxlaman\u0131n n\u0259tic\u0259l\u0259ri il\u0259 m\u0259lumatlar\u0131n haz\u0131rlanmas\u0131, audit hesabat\u0131n\u0131n haz\u0131rlanmas\u0131 v\u0259 m\u00fc\u015ft\u0259riy\u0259 t\u0259hvil verilm\u0259sidir.<\/p>\n

Yoxlaman\u0131n sonunda m\u00fc\u015ft\u0259riy\u0259 hesabatlar\u0131n etibarl\u0131l\u0131\u011f\u0131 bar\u0259d\u0259 Audit Hesabat\u0131 v\u0259 daxili n\u0259zar\u0259t sistemi, qanunvericiliy\u0259 uy\u011funluq v\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n etibarl\u0131l\u0131\u011f\u0131 il\u0259 ba\u011fl\u0131 \u015f\u0259rhl\u0259ri \u0259ks etdir\u0259n, h\u0259m\u00e7inin pozulmu\u015f normativ aktlar\u0131 \u0259lav\u0259 edilmi\u015f hesabat verilir.<\/p>\n

T\u0259qdim olunan hesabat d\u00fczg\u00fcn m\u00fchasibat u\u00e7otunu, sifari\u015f\u00e7i v\u0259 dig\u0259r maraql\u0131 istifad\u0259\u00e7il\u0259r \u00fc\u00e7\u00fcn m\u00fc\u0259ssis\u0259nin maliyy\u0259 hesabatlar\u0131nda d\u00fczg\u00fcn m\u0259lumatlar\u0131 \u0259ks etdirir.<\/p>\n

Audit \u00fc\u00e7\u00fcn \u015firk\u0259timiz\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rsiniz. F\u0259aliyy\u0259tinizi yax\u015f\u0131la\u015fd\u0131rma\u011fa v\u0259 s\u0259hvl\u0259rin qar\u015f\u0131s\u0131n\u0131 alma\u011fa k\u00f6m\u0259k etm\u0259kd\u0259n m\u0259mnun olar\u0131q.<\/p>","protected":false},"excerpt":{"rendered":"

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