International Paerewa i runga i Kaute: he whakamārama poto

Ka rite ki tetahi atu mahi e pā ana ki tētahi wāhi nui taua o te ora o tetahi hinonga, tona huru pūtea, te arotake e hiahiatia ki te kia ngohengohe ki te ture tino i roto i te tikanga ki te whakakore i te taea o rawakore-kounga arotake. He nui ano hoki te reira e tenei ra, i roto i te tau o te ao tere, me te internationalization o te ora ōhanga huri noa te ao, i roto i nga whenua katoa o te hi'opo'araa kawea i te taha o te kaupapa kotahi. He nui rawa hoki tenei corporations rauiwi, e kua titoa o maha manga marara huri noa te ao. Ko reira i roto i te tikanga ki te whakakotahi i te tukanga o te whakahaere i te tätari kaute, me ngā paerewa arotaupū ao kua whāngai

He aha ta ratou tohu? paerewa tātari International - enei he tuhinga motuhake kei roto i te whakaritenga mō te whakahaere hi'opo'araa o te āhuatanga pūtea o hinonga. Ko te paerewa puta e te International Federation o Accountants, me te whakamahia whānui puta noa i te ao. Tuatahi o te katoa, ko te tino mohiotia, me te nui kaiwhakamahi o MCA māngai o te pera-ka karanga "wha Big", e ngā te kamupene "Ernst & Young", "PricewaterhouseCoopers", "Kay Pee-Em-Gee" me "Deloitte". Mai te umanga tātari raraunga he kamupene rauiwi, i roto i o ratou mahi e tango ratou i runga i te aratohu matua mō te mahi, ko te paerewa tātari ao.

Heoi, kia tuhia te reira e whakamahia te ISA te kore anake e ngā māngai o te "Big wha". hāngai ana te meka e pā ana tata paerewa arotaupū ao, me te motu, me te nuinga o whenua whakapumautia ratou ake paerewa i runga i wheako ao. Tenei taea te tohu ara nui o te harmonization me whakamanatanga whakarato te tātari paerewa tino hea i roto i te ao.

Whakarōpū o paerewa arotaupū ao - he ki te wehe ratou ki ngā kāwai tauwhāiti i roto i te runga ki te tetahi whakarōpū huanga. Ko te tikanga i reira he kotahi anake āhuatanga kōmaka - te taahiraa arorau o te arotake, i haere mai ki te paerewa ngā. Ko te aha e wehea nga paerewa arotaupū ao ki te kāwai e whai ake nei:

- āhuatanga Introductory - hoatu he whakaaro o nga turanga ariā o te tātari me te tirohanga mana;

- Kawenga - whakatuwhera nga kawenga katoa o te kaitātari kaute ki te kiritaki, te kaiwhakahaere o te mutunga o te kirimana tātari, whakarongo ki te inadmissibility o whākinga o kaitātari hua i roto i te mōhiohio kamupene o te kiritaki;

- Planning - paerewa tātari ao i roto i tēnei kāwai hoatu he whakaaro o te faaineineraa o te mahere arotake, tango ki mōrea pūkete, papanga me etahi atu ngā e te hunga nui i te whakamahere arotake ;

- pūnaha mana ā-- whakamārama me pehea e hiahia ana koe ki te tātari i te pūnaha o te mahi kaute, me te mana ā- o te kamupene.

- Tātari Taunakitanga - paerewa arotaupū ao mo te taunakitanga ko tetahi o te nui tino no te mea te faatere te aha kia tuhinga e tangohia e te kaitātari kaute rite taunakitanga o te tauwhitinga, me e runga rite ki te tohu o te tika;

- Whakamahi o ratonga tuatoru-rōpū - whakamārama i te take i roto i nei te kaitātari kua te tika (herenga ranei) ki te rapu i te awhina o te tahi atu tangata i roto i te arotake;

- pūrongo Tātari me leads- whakahaere i te tūemi e hiahiatia ana me ngā momo o te tātari putanga, ka e kia te aroaro i te mutunga o te predpritiya whakahaere whakamātau;

- tātari Special - te whakarato mōhiohio i runga i inspections i roto i ngā wāhi tino motuhake;

- Services pā - whakahaere i te whānui o atu ratonga e taea whakarato tātari u.