{"id":7886,"date":"2022-10-03T11:30:28","date_gmt":"2022-10-03T11:30:28","guid":{"rendered":"https:\/\/alc.aydruf.com\/?post_type=services&#038;p=7886"},"modified":"2023-04-05T14:52:43","modified_gmt":"2023-04-05T10:52:43","slug":"audit-services","status":"publish","type":"services","link":"https:\/\/alc-finance.com\/az\/services\/audit-services\/","title":{"rendered":"Audit xidm\u0259tl\u0259ri"},"content":{"rendered":"<h3><strong>\u018fminlikl\u0259 dolu bir i\u015f<\/strong><\/h3>\n<p>Audit idar\u0259etm\u0259 f\u0259aliyy\u0259tinin m\u00fc\u0259yy\u0259n meyarlara, norma v\u0259 standartlara uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si prosesi v\u0259 sistemidir. Audit xidm\u0259ti haqq\u0131nda qanuna \u0259sas\u0259n, m\u00fclkiyy\u0259t formas\u0131ndan v\u0259 t\u0259\u015fkilati-h\u00fcquqi strukturundan as\u0131l\u0131 olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n b\u00fct\u00fcn m\u00fc\u0259ssis\u0259, t\u0259\u015fkilat v\u0259 idar\u0259l\u0259r\u0259 \u015famil edilir.<\/p>\n<p>Auditin m\u00fcxt\u0259lif n\u00f6vl\u0259ri var (vergi, m\u00fchasibat, maliyy\u0259, investisiya, insan resurslar\u0131 v\u0259 s.). Audit m\u0259cburi v\u0259 ya k\u00f6n\u00fcll\u00fc ola bil\u0259r.<\/p>\n<ul>\n<li>M\u0259cburi audit \u2013 qanunvericiliy\u0259 uy\u011fun olaraq, habel\u0259 qanunvericilikl\u0259 bilavasit\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda maliyy\u0259 hesabatlar\u0131n\u0131 d\u0259rc etm\u0259li olan t\u0259s\u0259rr\u00fcfat subyektl\u0259ri \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7irilir.<\/li>\n<li>K\u00f6n\u00fcll\u00fc audit \u2013 t\u0259s\u0259rr\u00fcfat subyektinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 h\u0259yata ke\u00e7irilir.<\/li>\n<\/ul>\n<p>Vergi Auditi:<\/p>\n<p>Vergi auditi maliyy\u0259 s\u0259n\u0259dl\u0259rinin vergi qanunvericiliyin\u0259 uy\u011funlu\u011funun yoxlan\u0131lmas\u0131d\u0131r. Auditor b\u00fct\u00fcn m\u00fchasibat hesabatlar\u0131na, vergil\u0259rin hesablanmas\u0131na v\u0259 \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259t edir, dig\u0259r z\u0259ruri hesabatlar\u0131 haz\u0131rlay\u0131r v\u0259 apar\u0131r, vergitutma m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si v\u0259 m\u0259sl\u0259h\u0259tl\u0259r verir. Burada \u0259sas m\u0259qs\u0259d bu sah\u0259d\u0259 qanunvericiliyin pozulmas\u0131 hallar\u0131na g\u00f6r\u0259 m\u00fc\u0259ssis\u0259l\u0259ri potensial c\u0259rim\u0259l\u0259rd\u0259n v\u0259 dig\u0259r sanksiyalardan qorumaq, h\u0259m\u00e7inin art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259ri a\u015fkar etm\u0259kdir.<\/p>\n<p>Vergi yoxlamalar\u0131 daha \u00e7ox iri \u015firk\u0259tl\u0259r v\u0259 geni\u015f filial \u015f\u0259b\u0259k\u0259si olan m\u00fc\u0259ssis\u0259l\u0259r\u0259 laz\u0131md\u0131r. Orta v\u0259 ki\u00e7ik m\u00fc\u0259ssis\u0259l\u0259rd\u0259 \u00f6d\u0259ni\u015fl\u0259ri optimalla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn bir qayda olaraq vergi yoxlamalar\u0131ndan istifad\u0259 olunur.<\/p>\n<p>Vergi auditinin vaxt\u0131nda apar\u0131lmas\u0131 vacibdir. \u0130cbari vergi yoxlamas\u0131na q\u0259d\u0259r hesabatlar\u0131n nizama sal\u0131nmas\u0131 \u015firk\u0259tl\u0259ri bir s\u0131ra probleml\u0259rd\u0259n xilas ed\u0259 bil\u0259r. H\u0259m\u00e7inin, s\u0259n\u0259dl\u0259rin haz\u0131rlanmas\u0131na v\u0259 \u00f6d\u0259ni\u015fl\u0259r\u0259 cavabdeh olan ba\u015f m\u00fchasib v\u0259 ya dig\u0259r m\u00fct\u0259x\u0259ssisl\u0259rin d\u0259yi\u015fdirilm\u0259si zaman\u0131 da vergi auditi apar\u0131lmal\u0131d\u0131r.<\/p>\n<p>Vergi auditi \u00fc\u00e7\u00fcn g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259r:<\/p>\n<ul>\n<li>Vergi yoxlamas\u0131 \u00fc\u00e7\u00fcn g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259r:<\/li>\n<li>Vergi u\u00e7otunun ayr\u0131-ayr\u0131 b\u00f6lm\u0259l\u0259rinin auditi;<\/li>\n<li>B\u00fct\u00fcn vergi b\u0259yannam\u0259l\u0259rinin auditi;<\/li>\n<li>T\u0259hlill\u0259r v\u0259 n\u0259tic\u0259l\u0259r.<\/li>\n<\/ul>\n<p>Vergi auditi zaman\u0131 n\u0259 m\u00fc\u0259yy\u0259n edilir:<\/p>\n<ol>\n<li>a) \u015eirk\u0259tin vergi hesabat\u0131n\u0131n vergi hesabatlar\u0131n\u0131n apar\u0131lmas\u0131 v\u0259 t\u0259rtib edilm\u0259si qaydalar\u0131na uy\u011funlu\u011fu;<\/li>\n<li>b) Vergi hesabat\u0131nda a\u015fkar edilmi\u015f \u00e7at\u0131\u015fmazl\u0131qlar\u0131n maliyy\u0259 t\u0259siri v\u0259 onlar\u0131n aradan qald\u0131r\u0131lmas\u0131 yollar\u0131;<\/li>\n<li>b) Vergi hesabat\u0131nda a\u015fkar edilmi\u015f \u00e7at\u0131\u015fmazl\u0131qlar\u0131n maliyy\u0259 t\u0259siri v\u0259 onlar\u0131n aradan qald\u0131r\u0131lmas\u0131 yollar\u0131;<\/li>\n<li>d) Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n vergi sanksiyalar\u0131n\u0131n qanuniliyinin yoxlan\u0131lmas\u0131.<\/li>\n<li>M\u00fchasibat U\u00e7otu Auditi<\/li>\n<\/ol>\n<p>M\u00fchasibat u\u00e7otu auditinin \u0259sas m\u0259qs\u0259di \u015firk\u0259tl\u0259rin d\u00fczg\u00fcn v\u0259 d\u00fcr\u00fcst m\u00fchasibat u\u00e7otunu yoxlamaqd\u0131r.<\/p>\n<p>Auditorlar m\u00fchasibat u\u00e7otunun v\u0259 ya maliyy\u0259 hesabat\u0131n\u0131n auditini aparark\u0259n m\u00fchasibat u\u00e7otunun t\u0259\u015fkili il\u0259 ba\u011fl\u0131 \u201cM\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun t\u0259l\u0259bl\u0259rinin yerin\u0259 yetirilm\u0259sin\u0259 x\u00fcsusi diqq\u0259t yetirm\u0259lidirl\u0259r.<\/p>\n<p>Bu t\u0259l\u0259bl\u0259rin q\u0131sa t\u0259sviri a\u015fa\u011f\u0131da verilmi\u015fdir:<\/p>\n<ol>\n<li>a) M\u00fc\u0259ssis\u0259nin aktivl\u0259rinin, \u00f6hd\u0259likl\u0259rinin v\u0259 b\u00fct\u00fcn \u0259m\u0259liyyatlar\u0131n\u0131n Qanuna, m\u00fchasibat u\u00e7otunun hesablar plan\u0131na v\u0259 dig\u0259r normativ s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n haz\u0131rlanm\u0131\u015f m\u00fchasibat u\u00e7otu standartlar\u0131na uy\u011fun olaraq, m\u00fchasibat u\u00e7otu hesablar\u0131nda ikili yaz\u0131l\u0131\u015f \u00fcsulu il\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 u\u00e7otun apar\u0131lmas\u0131. h\u0259yata ke\u00e7irilm\u0259lidir;<\/li>\n<li>b) Hesabat d\u00f6vr\u00fcnd\u0259 ayr\u0131-ayr\u0131 t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131 m\u00fchasibat u\u00e7otunda d\u00fczg\u00fcn \u0259ks etdirilm\u0259li v\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 zaman\u0131 iqtisadi \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq qanunvericiliy\u0259 v\u0259 q\u0259bul edilmi\u015f m\u00fchasibat u\u00e7otu sistemin\u0259 uy\u011fun olaraq haz\u0131rlanm\u0131\u015f m\u00fchasibat u\u00e7otu standartlar\u0131, dig\u0259r normativ s\u0259n\u0259dl\u0259rin t\u0259l\u0259bl\u0259rin\u0259; \u0259m\u0259l edilm\u0259li, u\u00e7ot siyas\u0259tind\u0259 \u0259vv\u0259lki d\u00f6vrl\u0259 m\u00fcqayis\u0259d\u0259 d\u0259yi\u015fiklikl\u0259r m\u00fchasibat hesabat\u0131nda izah edilm\u0259lidir;<\/li>\n<li>c) Hesabat d\u00f6vr\u00fcnd\u0259 (ay, r\u00fcb, il) m\u00f6vcud \u0259mlak\u0131n, \u00f6hd\u0259likl\u0259rin, kapital\u0131n, hesabla\u015fmalar\u0131n v\u0259 dig\u0259r x\u0259rcl\u0259rin inversiyas\u0131n\u0131n n\u0259tic\u0259l\u0259ri m\u00fchasibat u\u00e7otunda tam v\u0259 d\u00fczg\u00fcn \u0259ks etdirilm\u0259lidir. B\u00fct\u00fcn t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n m\u00fchasibat u\u00e7otu reyestrl\u0259rind\u0259 d\u00fczg\u00fcn, xronoloji qeydiyyat\u0131 t\u0259min edilm\u0259lidir;<\/li>\n<li>d) G\u0259lir v\u0259 x\u0259rcl\u0259r hesabat d\u00f6vr\u00fcn\u0259 d\u00fczg\u00fcn aid edilm\u0259lidir. M\u00fchasibat u\u00e7otunda cari x\u0259rcl\u0259rin istehsala (d\u00f6vriyy\u0259 x\u0259rcl\u0259rin\u0259) v\u0259 kapital qoyulu\u015flar\u0131na ayr\u0131lmas\u0131 vicdanla m\u00fc\u0259yy\u0259n edilm\u0259lidir. Onlar\u0131n b\u0259rab\u0259rliyi v\u0259 d\u00fczg\u00fcnl\u00fcy\u00fc h\u0259r ay\u0131n birinci g\u00fcn\u00fc analitik u\u00e7ot hesablar\u0131n\u0131n m\u0259lumatlar\u0131 yoxlan\u0131lmaqla m\u00fc\u0259yy\u0259n edilm\u0259lidir;<\/li>\n<li>e) M\u00fchasibat u\u00e7otunun \u0259sas v\u0259zif\u0259si maliyy\u0259, banklar, vergi orqanlar\u0131, investorlar, kreditorlar, d\u00f6vl\u0259t orqanlar\u0131 v\u0259 dig\u0259r maraql\u0131 t\u0259\u015fkilatlar v\u0259 \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259c\u0259k maliyy\u0259 (m\u00fchasibat) hesablar\u0131n\u0131n haz\u0131rlanmas\u0131 \u00fc\u00e7\u00fcn operativ idar\u0259etm\u0259ni h\u0259yata ke\u00e7irm\u0259kd\u0259n, habel\u0259 m\u00fc\u0259ssis\u0259nin maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 neqativ hallar\u0131n qar\u015f\u0131s\u0131n\u0131n vaxt\u0131nda al\u0131nmas\u0131 \u00fc\u00e7\u00fcn t\u0259s\u0259rr\u00fcfat prosesl\u0259ri, maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259ti haqq\u0131nda laz\u0131mi m\u0259lumatlar\u0131 tam v\u0259 d\u00fczg\u00fcn formala\u015fd\u0131rmaqdan, t\u0259s\u0259rr\u00fcfatdaxili ehtiyatlar\u0131 a\u015fkar etm\u0259kd\u0259n v\u0259 onlar\u0131 s\u0259f\u0259rb\u0259r etm\u0259kd\u0259n ibar\u0259tdir.<\/li>\n<li>f) M\u00fc\u0259ssis\u0259d\u0259 m\u00fchasibat u\u00e7otunun t\u0259\u015fkilin\u0259 m\u00fc\u0259ssis\u0259 r\u0259hb\u0259ri cavabdehdir. M\u00fc\u0259ssis\u0259 r\u0259hb\u0259ri m\u00fchasibat u\u00e7otunun d\u00fczg\u00fcn apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn laz\u0131mi \u015f\u0259rait yarad\u0131r, m\u00fchasibat u\u00e7otu il\u0259 ba\u011fl\u0131 b\u00fct\u00fcn \u015f\u00f6b\u0259l\u0259rin i\u015f\u00e7il\u0259ri t\u0259r\u0259find\u0259n haz\u0131rlanm\u0131\u015f m\u00fchasibat u\u00e7otu s\u0259n\u0259dl\u0259rinin v\u0259 m\u0259lumatlar\u0131n vaxt\u0131nda v\u0259 d\u00fczg\u00fcn t\u0259rtib edilm\u0259sind\u0259 v\u0259 t\u0259qdim edilm\u0259sind\u0259 t\u0259l\u0259bl\u0259rin yerin\u0259 yetirilm\u0259sini t\u0259min edir v\u0259 m\u00fchasibat u\u00e7otu il\u0259 ba\u011fl\u0131 normativ s\u0259n\u0259dl\u0259rin t\u0259l\u0259bl\u0259r\u0259 \u0259m\u0259l edir.<\/li>\n<li>Maliyy\u0259 auditi<\/li>\n<\/ol>\n<p>Maliyy\u0259 auditinin m\u0259qs\u0259di n\u0259z\u0259rd\u0259 tutulan maliyy\u0259 hesabatlar\u0131n\u0131n etibarl\u0131l\u0131q d\u0259r\u0259c\u0259sini art\u0131rmaqd\u0131r. Auditorun maliyy\u0259 hesabatlar\u0131n\u0131n b\u00fct\u00fcn \u0259h\u0259miyy\u0259tli aspektl\u0259ri bax\u0131m\u0131ndan m\u00fcvafiq maliyy\u0259 hesabat\u0131 prinsipl\u0259rin\u0259 v\u0259 ya maliyy\u0259 hesabatlar\u0131n\u0131n \u0259dal\u0259tli t\u0259qdim edilm\u0259si prinsipl\u0259rin\u0259 uy\u011fun t\u0259rtib edilm\u0259sinin maliyy\u0259 hesabatlar\u0131 haqq\u0131nda do\u011fru v\u0259 \u0259dal\u0259tli bax\u0131\u015f\u0131 t\u0259min etdiyin\u0259 dair r\u0259y vasit\u0259sil\u0259 \u0259minlik t\u0259min edilir.<\/p>\n<ol start=\"3\">\n<li>\u0130nvestisiya auditi<\/li>\n<\/ol>\n<p>H\u0259r bir \u0259m\u0259liyyat m\u00fchasibat u\u00e7otunun obyekti hesab olunur. \u0130nvestisiyalar da t\u0259s\u0259rr\u00fcfat obyekti say\u0131l\u0131r v\u0259 h\u0259min m\u00fc\u0259ssis\u0259l\u0259rin u\u00e7ot plan\u0131nda \u201cUzunm\u00fcdd\u0259tli maliyy\u0259 qoyulu\u015flar\u0131\u201d adl\u0131 sintetik hesabda u\u00e7ota al\u0131n\u0131r.<\/p>\n<p>Auditor yoxlama-ekspert i\u015fi aparark\u0259n investisiyalar \u00fczr\u0259 m\u00fcvafiq maliyy\u0259 v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259tinin vaxt\u0131nda v\u0259 d\u00fczg\u00fcn u\u00e7otunu qiym\u0259tl\u0259ndirm\u0259lidir. Auditor m\u00fc\u0259ssis\u0259l\u0259rin (t\u0259\u015fkilatlar\u0131n) \u0259ld\u0259 etdiyi qiym\u0259tli ka\u011f\u0131zlar, onlar\u0131n saxlanmas\u0131, h\u0259r\u0259k\u0259ti v\u0259 realiz\u0259 prosesi haqq\u0131nda \u00f6z r\u0259yini verir.<\/p>\n<p>\u0130nvestisiyalar dolay\u0131 obyektiv xarakter da\u015f\u0131y\u0131r, y\u0259ni investisiya n\u0259tic\u0259sind\u0259 m\u00fcvafiq g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259lidir. \u0130nvestisiya n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lir (m\u0259nf\u0259\u0259t) v\u0259 onlar\u0131n m\u0259sr\u0259fi auditorun t\u0259dqiqat obyektind\u0259 olmal\u0131d\u0131r.<\/p>\n<p>Vergi qanunvericiliyin\u0259 g\u00f6r\u0259 vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r investisiyalar n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rd\u0259n (m\u0259nf\u0259\u0259tl\u0259rd\u0259n) h\u0259yata ke\u00e7irilm\u0259lidir. Bu vergi v\u0259 \u00f6d\u0259ni\u015fl\u0259rin icra s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259si audit ekspertizas\u0131-ekspertinin \u0259sas v\u0259zif\u0259l\u0259rind\u0259n biri hesab olunur. \u0130nvestisiya \u0259m\u0259liyyatlar\u0131n\u0131n u\u00e7otu v\u0259 onlar\u0131n m\u00fcvafiq maliyy\u0259 hesabatlar\u0131nda d\u00fczg\u00fcn \u0259ks etdirilm\u0259si audit-ekspert i\u015find\u0259 m\u00fch\u00fcm istiqam\u0259tl\u0259rd\u0259n biri hesab olunur.<\/p>\n<p>Audit yoxlama-ekspertizas\u0131 zaman\u0131 m\u00fc\u0259yy\u0259n sah\u0259l\u0259r\u0259 qoyulan investisiyan\u0131n analitik u\u00e7otunun d\u00fczg\u00fcn apar\u0131lmas\u0131n\u0131, hesabatlarda \u0259ksini qiym\u0259tl\u0259ndirm\u0259k laz\u0131md\u0131r.<\/p>\n<ol start=\"4\">\n<li>Kadrlar\u0131n (\u0130nsan resurslar\u0131) auditi \u2013 m\u00fc\u0259ssis\u0259nin s\u0259n\u0259dl\u0259rinin (insan resurslar\u0131 il\u0259 ba\u011fl\u0131) qanunvericilik v\u0259 dig\u0259r h\u00fcquqi aktlar\u0131n normalar\u0131na uy\u011fun olub-olmamas\u0131n\u0131n yoxlan\u0131lmas\u0131, yol verilmi\u015f s\u0259hvl\u0259rin m\u00fc\u0259yy\u0259n edil\u0259r\u0259k aradan qald\u0131r\u0131lmas\u0131 v\u0259 h\u0259min s\u0259hvl\u0259rin t\u00f6r\u0259d\u0259 bil\u0259c\u0259yi m\u0259nfi n\u0259tic\u0259l\u0259rin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131d\u0131r.<\/li>\n<\/ol>","protected":false},"featured_media":7953,"template":"","tags":[],"class_list":["post-7886","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/services\/7886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/types\/services"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/media\/7953"}],"wp:attachment":[{"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/media?parent=7886"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alc-finance.com\/az\/wp-json\/wp\/v2\/tags?post=7886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}