Duba Law. Menene wannan

Duba aiki ne na waje kudi iko da kasuwanci abokai da qware izini jami'an dake wakiltar jihar ko m maras gwamnati kamfanin. A Law "A duba aiki" ba ya ba bayyananne definition da wannan ra'ayi, amma shi ba ya rage muhimmancin da duba ga harkokin kasuwanci. Sau da yawa sosai gwamnatin duba na kudi kalamai ne a hankali da alaka da dubawa, wanda gudanar da auditors. Amma su ne a cikin wata hanya ba maye gurbin juna.

Tarayya Law "A duba aiki" shirya jerin abubuwa da ya kamata a bukata zuwa sha audits. Wadannan sun hada da Open Society, kungiyoyi da ake rubutu da fataucin Securities cibiyoyin cewa samar da rance, kamfanonin inshora da kuma jama'a hukumomi, masu zaman kansu fensho kudi (Mataki na ashirin da 5 na Tarayya Law). Idan wadannan abubuwa amfani da kasafin kudin kudi ga gwamnatin kwangila ko aiki tare da jama'a dukiya, shi ya kamata ko da yaushe a bari da Accounting majalisar.

Tsarin da kuma aiki na gabobin gudãnar auditing ayyuka a Rasha:

1. Ma'aikatar kudi ne m jiki, da nufin tsara duba ayyukan a jihar, bada duba kamfanonin da auditors da ikon tafiyar da irin wannan kasuwanci aiki. Babban ayyuka na jiki sun hada da:

- manufofin raya dangane da duba ayyukan, da kafa da kuma kyautata dokokin tsarin.

- ajiye wani littãfi na kungiyoyi da mutane da dama da za su gudanar da wani zaman kanta duba.

- analysis na da ikon yinsa, na duba sabis a Rasha da kuma sauran izini jiki ne free to nemi daban-daban takardun yin wadannan ayyuka ..

2. Kai gudãnar kungiyar na auditors ne ba riba kungiyar rajista a Jihar Register da kuma hada wani adadi na mutane da kuma shari'a abokai. Wakilan kungiyar na auditors ƙayyade da aikata nagartacce na auditors, su masu sana'a xa'a, ba da lissafi da, sha kashi a cikin horo na auditors, samar musu da damar domin kara horo da sauransu.

3. auditing kungiyar ne mai sayar tsarin, na kunshe a cikin mambobi na daya daga cikin kai-gudãnar kungiyoyin auditors. A auditing dokar ba shi da hakkin ya bincikawa da al'amuranda wani duba ra'ayi. Jihar tsari na duba ayyukan ba hana yarda da auditing asirin, idan ba musanta norms data kasance dokokin.

A karshe, da masu zaman kansu binciken - wani mutum wanda za a iya tsunduma a auditing ayyuka a yarda da duk dokoki da ka'idoji da aka doka ta buƙata a kan auditing, kazalika da ciki dokokin kai-tsara shiri na auditors, wanda shi ne hada.