Duba Planning: turakun da kuma shikan

Duba shiryawa ne aiwatar da shirin shiryar da duba na tattalin arziki mahaluži. A wannan mataki, da gwani ma'anar da halaye da kuma siffofin na abokin ciniki ta kasuwanci, inda ance musamman hanyoyi da dabaru na aiki.

Binciken ya kamata a alhakin kula da shiryawa mataki, kamar yadda wani kurakurai ko omissions sanya m, kuma m duk kara aiki. Bugu da kari, wajibi ne a fahimci cewa gwajin sakamakon karkashin wadannan yanayi za a gurbata. Yanzu dokokin shirya duba shiryawa. Tarayya nagartacce bukatar wajibcin jawo sama da na kowa dabarun da wani cikakken dabara shirya domin ta aiwatar. Amma a cikin dokokin dauke da kawai gamammun asasai don dubawa da cikakken bayani na kowanne duba m tasowa da kansa da kuma kara karfafa a cikin kafa takardun.

Duba shiryawa ya zama batun da babban ka'idodin:

• optimality.
• rikitaccen.
• ci gaba.

A farko manufa yakan haifar da wanzuwar dama bambance-bambancen karatu na duba hanya da cewa ba ka damar zaɓar mafi dacewa da kuma dace da kamfanoni na kowane kasuwanci mahaluži.

Rikitaccen yana nufin cewa dukan dabaru da kuma hanyoyin na duba ayyukan da ya kamata a da nufin cimma babban burinta da kuma tabbaci, saukarwa - hulɗa tare da juna.

Haka kuma, da cin gaba manufa yakan haifar da wani shiri na aiki, a cikin abin da kowane rukunin halitta da binciken a fili aikin wani ba aiki da shi cewa samar da ci gaba rajistan shiga tsari.

Yaushe ne duba shirin, dole ne ka ƙirƙiri takardun kamar wata wasika zuwa ga tsayar da tabbaci, da kwangilarsa tare da binciken don samar da ayyuka, kudi rahoto mahaluži, dabarun da dabara shirya. Da farko, ya kamata mu saurari abokin ciniki, gano abin da yake bukata daga cikin duba, da wasu al'amurran da damuwa da fari, kazalika don gano ko akwai wani gwaji yanayi wanda zai iya shafar ko da wani tasiri a kan yadda ya dace da kamfanin. Sa'an nan gwani gudanar da wani na farko duba na balance sheet, domin gano dace hanyoyin domin wani na sosai jarrabawa na kudi records a nan gaba. Wannan shi ne, akwai zo da wani mataki na tattara bayanai game da tattalin arziki mahaluži. Binciken na da hakkin ya yi tambayoyi ga abokin ciniki ma'aikata, samun ban sha'awa bayanai kai tsaye daga shugaban ko samun bayanai daga wasu kamfanoni.

Bayan kimantawa da qoqarinsu da kuma aiki halin kaka ga wani musamman abokin ciniki auditing kungiyar yanke shawarar ko yin hadin gwiwa tare da shi da kuma buga wani takamaiman darajar da sabis. Wannan bayani ne ya ruwaito a shari'a mahaluži a cikin wasika na duba. Amma fara auditing m yiwu ne kawai bayan da wani amsa wasika, wanda aka sanya a cikin nau'i na yarda ko request, kuma ta sayi wani hadin yarjejeniya.

A mataki na dabarun da dabara shirin ne da za'ayi na dokokin ƙa'idar duba rahotanni, kazalika da kimanta da ciki kula da tsarin da sha'anin. A gwani a kan tushen da data kayyade halatta iyaka hargitsi da kuma kurakurai, kuma assesses da matakin na hadarin, watau, da ikon bayar da ƙarshe kamar yadda karshe sakamakon ba ya dace to gaskiya. Binciken na da hakkin ya shawarci tare da abokan aiki a kan al'amurran da suka shafi takamaiman ko don tuntubar da gwani ma'aikatan. Kuma a karshe mataki na domin na shugaban na duba m amince da kungiyar, wanda zai yi ɓullo da gwajin shirye-shirye.