Gịnị na-enye koodu nke ụkpụrụ omume nke auditors Russia

The ozi ọma nke na-abịanụ nleta nke auditor na ụfọdụ òtù, dị ka post banyere ọdịdị ahụ kwesịrị ncheta agwa nke Gogol. N'ihi gịnị? Bụ ya egwu auditor? Bụ n'ebe ọ bụla ikpe ziri ezi ya, na ihe o na-erube isi? Isiokwu a Aims ẹbọhọ ụfọdụ inwe obi abụọ, ọ bụ ezie na a obere ọnụ ọgụgụ na ọ bụ ike-ekpughe niile nzuzo nke nkwurịta okwu na-ege ntị. Complete nzaghachi e mere na-enye Russia a na koodu nke ụkpụrụ omume nke auditors.

Ka na-amalite na eziokwu na auditor - ihe ukara onye, na-enwe a akwụkwọ ndị bara uru. N'ihi na ọ bụ mmadụ dị ịrịba ama ọrụ, mgbe ahụ, ọ bụ ọha mmadụ. Na mmekọrịta dị n'etiti isiokwu na otu, dị ka a na-achị, na-ofu iwu. Ya mere na njedebe nke 1996 na Russia e nwere "koodu nke ọkachamara ụkpụrụ ọma auditors."

Ọrụ kacha mkpa nke auditor - ọdịmma nke ọha mmadụ. Iji mepụta akwụkwọ ndọrọ ego nke ọ bụla ihe, na auditor na-ekwesịghị ime ihe naanị na ọdịmma nke ndị ahịa, ma na-maka abamuru nke dum mmadụ. Usoro nke Ethics maka Auditors of Russia nditịm-eso nke a na-achị na-edepụta. Na nchedo ọdịmma nke ndị ahịa na ihe ọ bụla esemokwu, na auditor a chọrọ iji kwenyesiri ike nke zuru iwu na-echebe ọdịmma.

N'ihi na obi ike na Mkpebi na-atụ aro nke auditor ga mkpa hazie a ọtụtụ ihe ọmụma. Ke adianade bara uru ihe ọmụma a na-nnọọ chọrọ full ele mmadụ anya n'ihu na ịgwa. Ma n'akụkụ mgbali, onye echiche ọjọọ nwere ike emetụta ya mkpebi na ikpé. Ewepu nwere ndị na-achị ihe ndị auditor ga ezere mmekọrịta na mmadụ ndị pụrụ imetụta ọrụ ya.

Na-arụ ọrụ ya, na auditor na iwu ji ya oké njọ na enyịn na-arụ ọrụ, na-eme ẹdude auditing ụkpụrụ na koodu nke ụkpụrụ omume nke auditor. The dum usoro na-achọ anya atụmatụ na mgbe nile na-akara nke na-arụ ọrụ ngwa ngwa ebutere mkpara.

Usoro nke Ethics maka Auditors of Russia mepụtara-ewere n'ime akaụntụ ụwa omume oditi na gbanwee na-egosipụta ọnọdụ nke Russian azụmahịa, nke anyị ga-aga n'ebe ahụ. Otú ọ dị, n'ihi na akụkọ ihe mere eme peculiarities nke Russian na-ege ntị ọ bụ kama ike in onwe ha. E nwere ike ịbụ na ọnọdụ mgbe auditor onwe a na-ajụjụ. Iru eru na ekweghị ekwe nke auditor ga-a nkwa nke ya na-asọpụrụ ọrụ.

Ọtụtụ mgbe ihe mere ndị iro nke koodu nke ụkpụrụ omume na-aghọ a mmekọrịta onwe onye nke auditor na management nke ahịa ụlọ ọrụ. The mgbọrọgwụ nke ndị a mmekọahụ dị nnọọ iche, na, n'ezie, ha ga-ekwe. Ọzọkwa nke auditor bụ adịghị anakwere iji nyochaa ụlọ ọrụ ebe ọ na-nwere a ego mmasị.

The eru nke auditor na-nyere site ya pụrụ iche na-agafe nzere ule. The auditor na-adịghị isiokwu ndokwa nke ọkachamara ọrụ, ghara inwe obi ike na ha amaka. Usoro nke Ethics maka Auditors nke Russia na-eburu ndabara elu iru eru nke oditi ọkachamara. Iji na-enwe ezi udi, ọ bụla auditor kwa afọ na-azụ a pụrụ iche omume na ụdi akara mmụta na mastery nke ọhụrụ iwu na-ebilite na N'ezie nke na-eme.

Ọ na-eme na nke omume nke auditor adịghị izute chọrọ nke Usoro nke Ethics. Na nke a, mkpebi na ya ọkachamara incompetence. Otu ihe atụ nke a nwere ike ịbụ akụkụ n'out oge na abụọ ma ọ bụ karịa akwụkwọ ndenye ego. -Atụle adịghị anakwere omume metụtara omume nke aju-eme ma ọ bụ na-emerụ iwu na ọkachamara na ụkpụrụ.

Ke ofụri ofụri, na ndokwa nke "Usoro nke Professional Ethics nke Auditors" dabeere na mba ụkpụrụ nke ụkpụrụ ọma, mepụtara site na International Federation of Accountants.