auditisa da mimoxilvis arsi, mizani da sfero

auditis mizania auditoris mier azris gamoxatva

auditis mizania mieces auditors SesaZlebloba gamoxatos sakuTari mosazreba imis Sesaxeb utyuarad da samarTlianad asaxavs Tu ara warmodgenili finansuri angariSgeba kompaniis finansur mdgomareobas da momzadebulia Tu ara igi dadgenili safuZvlebis Sesabamisad.

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auditis aucilebloba gamowveulia sakuTrebis uflebisa da marTvis funqciis gancalkevebiT

auditi aucilebeli xdeba mas Semdeg, rac kompaniis mesakuTreebi aqtiurad aRar arian CarTuli kompaniis marTvaSi da amitom maT sWirdebaT damatebiTi damoukidebeli rwmuneba imis Sesaxeb ramdenad utyuarad da samarTlianad asaxavs direqtorebis mier momzadebuli finansuri angariSgeba kompaniis mdgomareobas da misi saqmianobis Sedegebs.

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auditi marwmunebeli saqmianobaa

auditi aris marwmunebeli saqmianoba, ramdenadac auditori Tavisi samuSaos Sedegad Sedgenili angariSiT (daskvniT) finansuri angariSgebis momxmarebels uzrunvelyofs damatebiTi rwmunebiT (garantiiT) imis Sesaxeb, utyurad da samarTliand aris Tu ara asaxuli kompaniis finansuri mdgomareoba mis finansur angariSgebaSi.

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auditis sfero da aqcenti mniSvnelovnad Seicvala kompaniebis zrdasTan da kompleqsuri kompiuteruli programebis gamoCenasTan erTad

kapitalis bazrebis ganviTarebasTan erTad, rodesac Cveulebrivi mosaxleobis didi nawili gaxda sxvadasxva kompaniebis aqciebis mflobeli, anu faqtiurad maTi mewile, TandaTan Seicvala auditisadmi wayenebuli moTxovnebic da saWiro gaxda auditoruli anariSis wardgena iseTi formiT, rom igi gasagebi yofiliyo finansuri angariSgebis momxmarebelTa farTo wrisaTvis;

kompaniebis operaciebis mniSvnelovan zrdasTan erTad, auditis aqcentmac, adrindeli detaluri testirebis midgomidan gadainacvla Sida kontrolisa da buRaltruli aRricxvis sitemebis Seswavlaze, romlebic uzrunvelyofen finansuri informaciis damuSavebasa da finansuri angariSgebis Sedgenas.

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auditis standartebSi ganxilulia auditTan dakavSirebuli sxva momsaxurebebic

auditi

mimoxilva

SeTanxmebuli procedurebi

kompilacia

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auditTan dakavSirebuli momsaxurebebi erTmaneTisagan gansxvavdebian uzrunvelyofili rwmunebis xarisxiT

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maRali, magram ara absoluturi rwmuneba

auditiSeTanxmebuli procedurebi

zomieri rwmuneba

kompilacia

`uaryofiTi~ rwmuneba

`dadebiTi~ rwmuneba

rwmunebas ar gamoxatavs

aRmoCenili faqtebi

kompilirebuli angariSebi

mimoxilva

rwmunebas ar gamoxatavs

auditis mizani ar aris sagadasaxado darRvevebisa da TaRliTobis faqtebis gamovlena

gavrcelebuli mcdari azris miuxedavad auditis mizani ar aris sagadasaxado darRvevebisa da TaRliTobis gamovlena – auditors TaRliToba da sagadasaxado sakiTxebi ainteresebs mxolod imdenad da im farglebSi, ramdenadac isini SesaZloa iwvevdnen arsebiT uzustobebs finansur angariSgebaSi.

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auditi sasargeblo SeiZleba iyos nebismieri kompaniisaTvis miuxedavad imisa savaldebuloa Tu ara misi Catareba

sakuTrebis uflebebSi mimdinare cvlilebebis procesi (magaliTad wilis gayidva) SesaZloa gaadvildes Tu finansuri angariSgeba auditirebulia da arsebobs damoukidebeli auditoris daskvna (anu ufro sando xdeba myidvelisaTvis kompoaniis angariSgebaSi dafiqsirebuli kapitalis odenobis sizuste).

ufro advilia kompaniis xelmZRvanelebs an mflobelebs Soris uTanxmoebebis mogvareba, magaliTad iseT SemTxvevaSi, rodesac anazRaureba damokidebulia mogebis odenobaze an rodesac mogebis ganawilebis rTuli sqema arsebobs.

finansuri daxmarebis Txovnisas, magaliTad bankisagan kreditis moTxovnisas, auditirebuli angariSgeba SesaZloa daexmaros sawarmos kreditoris darwmunebaSi;

auditi iZleva sawarmos sruli Semowmebis SesaZleblobas, rac Tavis mxriv iZleva menejmentisaTvis realurad sasargeblo da mniSvnelovani konsultaciebis/rekomendaciebis miwodebis SesaZleblobas.

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yvela konkretuli auditis procesi gansxvavdeba erTmaneTisagan, Tumca SesaZloa gamovyoT saerTo stadiebi auditis procesSi

dagegmva - saWiro personalis, vadebis, ZiriTadi kritikuli sferoebis gansazRvra;

kontrolis sistemis Sefaseba – auditirebadi kompaniis Sida kontrolis sistemebis Seswavla da Sefaseba;

ZiriTadi auditoruli testireba – ZiriTadi auditoruli procedurebis Catareba, operacebisa da naSTebis testireba;

saboloo mimoxilva da daskvnis momzadeba – auditis Sedegebis gaanalizeba da daskvnis Camoyalibeba.

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auditis procesi SesaZloa blok-sqemis saxiT warmovadginoT

11auditis

dagegmva

auditoruli riskebis winaswari Sefaseba: Tandayolili riskis da Sida kontrolis sistemis riskis winaswari

Sefaseba.

Sida kontrolis testireba

daskvnis momzadeb

a

finansuri angariSgebis saboloo mimoxilva

operaciebisa da naSTebis Semoklebuli testireba

`ZiriTadi testebi~

operaciebisa da naSTebis gafarTovebuli testireba

`ZiriTadi testebi~

finansuri angariSgebis utyuarad da samarTlianad wardgenaze pasuxismgebelia kompaniis menejmenti da ara auditori

auditoris pasuxismgebloba Semoifargleba misi valdebulebiT Caataros auditi profesiuli standartebis dacviT da waradginos auditoruli angariSi / daskvna finansuri angariSgebis Sesaxeb;

mxolod kompaniis menejmentia pasuxismgebeli aqcionerebisa da finansuri angariSgebis sxva momxmarebelta winaSe finansuri angariSgebis utuarad da samarTlianad wardgenaze ise, rom masSi ar iyos daSvebuli arsebiTi uzustobebi.

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auditoruli daskvna standartuli frazebis nakrebia, saidanac nebismieri gadaxveva mniSvnelovani datvirTvis matarebelia

daskvna finansur angariSgebaze

Cven CavatareT kompania ABC-s (SemdgomSi `kompania~) TandarTuli buRaltruli balansis auditi 2007 wlis 31 dekembris mdgomareobiT, agreTve masTan dakavSirebuli mogeba-zaralis angariSgebis, fuladi saxsrebis moZraobis angariSgebis da kapitalSi cvlilebis angariSgebis auditi im saangariSgebo wlisaTvis, romelic dasrulda aRniSnuli TariRiT.

 

menejmentis pasuxismgebloba finansur angariSgebaze

warmodgenili finansuri angariSgebis finansuri angariSgebis saerTaSoriso standartebis Sesabamisad momzadebasa da utyuarad da samarTlianad wardgenaze pasuxismgebelia kompaniis xelmZRvaneloba. es pasuxismgebloba moicavs: Sida kontrolis iseTi sistemis SemuSavebas, danergvas da SenarCunebas, rac uzrunvelyofs iseTi finansuri angariSgebis momzadebas da wardgenas, romelic ar Seicavs SecdomebiT Tu TaRliTobiT gamowveul arsebiT uzustobebs; Sesabamisi saaRricxvo politikebis SerCevas da maT mizanmimarTulad gamoyenebas da situaciisaTvis Sesabamisi sabuRaltro Sefasebebis gakeTebas.

 

auditoris pasuxismgebloba

Cveni pasuxismgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovxatoT mosazreba warmodgenili finansuri angariSgebis Sesaxeb. auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvarad dagegmvasa da Catarebas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara warmodgenili finansuri angariSgeba arsebiT uzustobebs.

auditi moicavs procedurebs auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSi asaxul Tanxebsa da axsna-ganmartebebze. konkretuli procedurebi damokidebulia auditoris gansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli arsebiTi uzustobebis arsebobis riskis Sefasebas. riskis aseTi Sefasebisas, auditori ganixilavs im Sida kontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia kompaniis mier finansuri angariSgebis momzadebisa da wardgenisaTvis, raTa dagegmos arsebuli pirobebisaTvis Sesaferisi auditoruli procedurebi, magram ara im mizniT, rom gamoxatos sakuTari mosazreba kompaniis Sida kontrolis efeqturobis Sesaxeb. auditi agreTve moicavs gamoyenebuli saaRricxvo politikis Sesaferisobis Sefasebasa da menejmentis mier gakeTebuli sabuRaltro Sefasebebis sisworis Semowmebas, agreTve warmodgenili finansuri angariSgebis Sefasebas mTlianad.

gvjera, rom Cvens mier mopovebuli auditoruli mtkicebulebebi dasabuTebul safuZvels gvaZlevs daskvnis Sesadgenad.

daskvna

Cveni azriT, finansuri angariSgeba utyuarad da samarTlianad asaxavs kompaniis finansur mdgomareobas 2007 wlis 31 dekembrisaTvis da misi saqmianobis Sedegebs im saangariSgebo wlisaTvis, romelic dasrulda mocemuli TariRiT finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.

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auditori ar iZleva finansuri angariSgebis sisworis 100%-ian garantias

auditori ar iZleva finansuri angariSgebis sisworis 100%-ian garantias – auditori mxolod Catarebuli auditis Sedegebze dayrdnobiT, gamoxatavs Tavis azrs, rogorc profesionali, imis Sesaxeb, Seicavs Tu ara finansuri angariSgeba arsebiT uzustobebs

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arsebiTobis cneba fundamenturi cnebaa auditisaTvis

auditori finansuri angariSgebis Sesaxeb Tavisi azris gamoxatvisaTvis iyenebs frazebs `yvela arsebiTi aspeqtis gaTvaliswinebiT samarTlianad asaxavs~, an `utyuarad da samarTlianad asaxavs ~, rac niSnavs, rom mxolod arsebiT sakiTxebs SeuZlia moaxdinos gavlena auditoris mosazrebaze da Sesabamisad mis daskvnaze;

informaciis arsebiToba auditorisaTvis imdenad aris mniSvnelovani, ramdenadac mxolod arsebiTi informaciaa mniSvnelovani finansuri angariSgebis momxmareblebisaTvis

arsebiTobis cneba ganmartebulia buRaltruli aRricxvis saerTaSoriso standartebSi, sadac naTqvamia, rom:

informacia CaiTvleba arsebiTad Tu misi gamotoveba an damaxinjeba gavlenas iqoniebs finansuri anagariSgebis momxmareblis ekonomikur gadawyvetilebaze.

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auditis Catarebisas auditorma aucileblad unda gaiTvaliswinos arsebiToba

auditors arsebiTobis gansazRvra moeTxoveba ukve auditis dagegmvis etapze raTa SeZlos dagegmos sakmarisi da Sesaferisi auditoruli procedurebi arsebiTi Secdomis gamosavlenad;

mTeli auditis procesSi saWiroa winaswar gansazRvruli arsebiTobis donis gadaxedva, raTa muSaobis procesSi gamovlenili sakiTxebis Sesabamisad Seswordes arsebiTobis done da daigegmos saTanado procedurebi;

auditorma auditis dasrulebis etapze unda Seafasos arsebiTia Tu ara auditis procesSi gamovlenili jamuri uzustobebi.

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arsebiTobis cneba aucileblad unda iyos gaTvaliswinebuli sagadasaxado sakiTxebTan mimarTebiTac

auditorma unda gaiTvaliswinos auditis procesSi gamovlenili sagadasaxado darRvevebis arsebiTobis sakiTxi da warsadgeni daskvnis modificireba unda moaxdinos mxolod im SemTxvevaSi, Tu sagadasaxado darRvevebis jamuri efeqti mTlian finansur angariSgebaze arsebiTia;

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arsebiTobas orgvari aspeqti aqvs – xarisxobrivi da raodenobrivi

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arsebiTobis xarisxobrivi aspeqti gulisxmobs, rom auditorma sakuTari codnis, gamocdilebis da profesiuli gansjis gaTvaliswinebiT unda gansazRvros arsebiTia Tu ara ekonomikuri subieqtis mier daSvebuli finansuri angariSgebis safuZvlebis da sakanonmdeblo moTxovnebis is darRvevebi, romlebic gamovlinda auditis dros;

raodenobrivi aspeqti ki gulisxmobs, rom auditorma unda gansazRvros aWarbebs Tu ara auditis procesSi gamovlenili darRvevebis saerTo Tanxa (prognozirebuli Secdomebis CaTvliT) arsebiTi Secdomis Tanxas;

ar arsebobs, da SeuZlebelia, arsebiTobis donis raodenobrivi gansazRvra xistad da standartulad

arsebiTobis done fardobiTi sidedea, anu damokidebulia konkretuli ekonomikuri subieqtis saqmianobis masaStabze. magaliTad 10,000 dolari SesaZloa absoluturad araarsebiTi iyos romelime transnacionaluri kompaniisaTvis, Tumca savaraudoa, rom mcire an saSualo kompaniebisaTvis es Tanxa arsebiTi iqneba;

arsebiTobis donis konkretuli maCveneblebi ar aris gansazRvruli auditis standartebSi, Tumca orientirad SeiZleba aRebuli iqna SEC-is rekomendacia, romelic arsebiTobaze orientiris saxiT Semdeg normebs adgens:

Secdoma muxlis 10%-ze zeviT arsebiTia;

5-dan 10%-mde SEsaZloa iyos arsebiTi;

5%-mde Secdomebi araarsebiTia

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auditis Tandayolili SezRudvebis gamo yovelTvis arsebobs imis riski, rom auditori waradgens araadekvatur daskvnas

Cveulebriv auditi tardeba SerCevis meTodebis gamoyenebiT da amdenad rCeba riski, rom SesaZloa aRmouCeneli darCes romelime arsebiTi Secdoma;

auditori Cveulebriv eyrdnoba klientis Sida kontrolis sistemas, romelsac Tavis mxriv yovelTvis axasiaTebs imis, riski, rom ver SeZlebs arsebiTi uzustobebis Tavidan acilebas;

auditoruli mtkicebulebebis didi nawili daskvnis safuZvlad gamodgeba, magram TavisTavad ar warmoadgens daskvnas - anu auditors xSirad SeuZlia Tqvas, rom raRac mtkicebulebidan gamomdinare konkretuli sakiTxi SesaZloa ase iyos, magram ar SeuZlia calsaxad Tqvas, rom es sakiTxi maincdamainc asea;

auditori Cveulebriv SezRudulia droSi da mas mTeli wlis Canawerebis SemowmebisaTvis mxolod ramodenime kvira an dRe SeiZleba hqondes gamoyofili;

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da bolos SevajamoT:

auditis mizania mieces auditors SesaZlebloba gamoxatos Tavisi azri finansur angariSgebaze;

auditori ar iZleva finansuri angariSgebis sisworis 100%-ian garantias;

auditoris movaleoba ar aris TaRliTobis da sagadasaxado darRvevebis gamovlena;

informaciis arsebiToba auditis ZiriTadi, amosavali koncefciaa;

auditoris mosazrebaze da warsadgen daskvnaze gavlena unda moaxdinos da masSi unda aisaxos mxolod arsebiTi sakiTxebi;

arsebiToba fardobiTi cnebaa da igi yoveli konkretuli klientisaTvis ganisazRvreba;

auditis Tandayolili SezRudebis gamo yovelTvis arsebobs araadekvaturi daskvnis wardgenis riski;

arsebobs auditTan dakavSirebuli sxva momsaxurebebic, romlebic auditTan SedarebiT dabali donis rwmunebas uzrunvelyofen, an aseTi garigebebisas SesaZloa auditors saerTod ar moeTxovebodes raime rwmunebis gamoxatva.

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madlobT yuradRebisaTvis!

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