\u00d6z biznesinizi idar\u0259 etm\u0259k h\u0259mi\u015f\u0259 riskl\u0259r v\u0259 qeyri-m\u00fc\u0259yy\u0259nlikl\u0259rl\u0259 \u0259laq\u0259lidir. X\u00fcsusil\u0259 ki\u00e7ik v\u0259 orta biznes (KOB) \u00fc\u00e7\u00fcn, burada resurslar m\u0259hduddur v\u0259 h\u0259r bir maliyy\u0259 v\u0259 ya idar\u0259etm\u0259 s\u0259hvi baha ba\u015fa g\u0259l\u0259 bil\u0259r. Bel\u0259 v\u0259ziyy\u0259tl\u0259rd\u0259 is\u0259 autsorsinq auditi k\u00f6m\u0259y\u0259 g\u0259lir \u2013 sahibkarlara biznesin tam m\u0259nz\u0259r\u0259sini g\u00f6rm\u0259y\u0259 v\u0259 daha d\u00fczg\u00fcn q\u0259rarlar verm\u0259y\u0259 imkan ver\u0259n bir vasit\u0259dir.<\/p>\n
Autsorsinq auditi n\u0259dir?<\/strong><\/p>\n Autsorsinq auditi o zaman h\u0259yata ke\u00e7irilir ki, siz xarici (\u015firk\u0259t daxili olmayan) m\u00fct\u0259x\u0259ssisl\u0259ri d\u0259v\u0259t edirsiniz v\u0259 onlar biznesinizin nec\u0259 i\u015fl\u0259diyini yoxlay\u0131rlar. Onlar maliyy\u0259 ax\u0131nlar\u0131n\u0131, vergi riskl\u0259rini, daxili prosesl\u0259ri v\u0259 h\u0259tta idar\u0259etm\u0259 q\u0259rarlar\u0131n\u0131n effektivliyini qiym\u0259tl\u0259ndirirl\u0259r.<\/p>\n Bu, sad\u0259c\u0259 m\u00fchasibat s\u0259n\u0259dl\u0259rinin yoxlan\u0131lmas\u0131 deyil \u2013 bu, \u015firk\u0259tin real imkanlar\u0131n\u0131 v\u0259 z\u0259if t\u0259r\u0259fl\u0259rini g\u00f6rm\u0259y\u0259 k\u00f6m\u0259k ed\u0259n xarici bax\u0131\u015fd\u0131r.<\/p>\n <\/p>\n Bu <\/strong>KOB <\/strong>s<\/strong>ahibin\u0259 <\/strong>n<\/strong>iy\u0259 <\/strong>l<\/strong>az\u0131md\u0131r?<\/strong><\/p>\n <\/p>\n Biznesin hans\u0131 aspektl\u0259ri ad\u0259t\u0259n yoxlan\u0131l\u0131r?<\/strong><\/p>\n Autsorsinq auditi KOB-lar \u00fc\u00e7\u00fcn bir ne\u00e7\u0259 istiqam\u0259ti \u0259hat\u0259 ed\u0259 bil\u0259r:<\/strong><\/p>\n N\u0259tic\u0259<\/strong><\/p>\n Ki\u00e7ik v\u0259 orta biznes sahibi \u00fc\u00e7\u00fcn autsorsinq auditi l\u00fcks deyil \u2013 bu, \u0259minlik yaradan bir vasit\u0259dir. O, biznesi \u201cxaricd\u0259n\u201d g\u00f6rm\u0259y\u0259, riskl\u0259ri azaltma\u011fa, effektivliyi art\u0131rma\u011fa v\u0259 t\u0259r\u0259fda\u015flarla etimad \u0259sasl\u0131 m\u00fcnasib\u0259tl\u0259r qurma\u011fa k\u00f6m\u0259k edir.<\/p>\n \u201c\u018fl il\u0259 i\u015fl\u0259m\u0259k\u201d \u0259v\u0259zin\u0259, sahibkar strateji q\u0259rarlar \u00fc\u00e7\u00fcn m\u00f6hk\u0259m t\u0259m\u0259l yaradan ayd\u0131n bir m\u0259nz\u0259r\u0259 \u0259ld\u0259 edir. El\u0259 buna g\u00f6r\u0259 d\u0259 autsorsinq auditi m\u00fcasir, u\u011furlu biznesin ayr\u0131lmaz hiss\u0259sin\u0259 \u00e7evrilir.<\/p>\n","protected":false},"excerpt":{"rendered":" \u00d6z biznesinizi idar\u0259 etm\u0259k h\u0259mi\u015f\u0259 riskl\u0259r v\u0259 qeyri-m\u00fc\u0259yy\u0259nlikl\u0259rl\u0259 \u0259laq\u0259lidir. X\u00fcsusil\u0259 ki\u00e7ik v\u0259 orta biznes (KOB) \u00fc\u00e7\u00fcn, burada resurslar m\u0259hduddur v\u0259 h\u0259r bir maliyy\u0259 v\u0259 ya idar\u0259etm\u0259 s\u0259hvi baha ba\u015fa g\u0259l\u0259 bil\u0259r. Bel\u0259 v\u0259ziyy\u0259tl\u0259rd\u0259 is\u0259 autsorsinq auditi k\u00f6m\u0259y\u0259 g\u0259lir \u2013 sahibkarlara biznesin tam m\u0259nz\u0259r\u0259sini g\u00f6rm\u0259y\u0259 v\u0259 daha d\u00fczg\u00fcn q\u0259rarlar verm\u0259y\u0259 imkan ver\u0259n bir vasit\u0259dir. Autsorsinq auditi<\/p>\n","protected":false},"author":7,"featured_media":56194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,19,1],"tags":[],"class_list":["post-56181","post","type-post","status-publish","format-standard","hentry","category-feautured-post-az","category-news-ribbon-az","category-1"],"acf":[],"yoast_head":"\n\n
\nBiznesi idar\u0259 ed\u0259rk\u0259n subyektiv qavrama t\u0259l\u0259sin\u0259 d\u00fc\u015fm\u0259k asand\u0131r. \u018fvv\u0259lc\u0259 h\u0259r \u015fey qaydas\u0131nda g\u00f6r\u00fcn\u0259 bil\u0259r, amma \u0259slind\u0259 istifad\u0259 olunmayan resurslar, gizli x\u0259rcl\u0259r v\u0259 ya u\u00e7ot s\u0259hvl\u0259ri ola bil\u0259r.
\nM\u0259s\u0259l\u0259n<\/em>, siz d\u00fc\u015f\u00fcn\u0259 bil\u0259rsiniz ki, ma\u011fazan\u0131z m\u0259nf\u0259\u0259tlidir. Auditor hesabatlar\u0131 t\u0259hlil edir, t\u0259dar\u00fckl\u0259ri v\u0259 x\u0259rcl\u0259ri yoxlay\u0131r v\u0259 a\u015fkar ed\u0259 bil\u0259r ki, b\u0259zi m\u0259hsullar anbarlarda ya itir, ya da t\u0259chizat\u00e7\u0131lar qiym\u0259tl\u0259ri art\u0131r\u0131r. Bel\u0259likl\u0259, pulun harada itdiyi d\u0259rhal ayd\u0131n olur.<\/li>\n
\nKi\u00e7ik biznes s\u0259hvl\u0259r\u0259 qar\u015f\u0131 x\u00fcsusil\u0259 h\u0259ssasd\u0131r: s\u0259hv hesablamalar, qanunvericiliy\u0259 \u0259m\u0259l etm\u0259m\u0259k v\u0259 ya daxili s\u0259hvl\u0259r c\u0259rim\u0259l\u0259r\u0259 v\u0259 ya m\u0259nf\u0259\u0259tin itirilm\u0259sin\u0259 s\u0259b\u0259b ola bil\u0259r.
\nM\u0259s\u0259l\u0259n<\/em>, bir kafe \u0259m\u0259k haqq\u0131na d\u00fczg\u00fcn vergi hesablamaya bil\u0259r v\u0259 c\u0259rim\u0259 ayl\u0131q m\u0259nf\u0259\u0259ti \u201cyey\u0259\u201d bil\u0259r. Xarici audit riskl\u0259ri \u0259vv\u0259ld\u0259n a\u015fkar edir v\u0259 onlar\u0131 minimuma endirm\u0259yin yollar\u0131n\u0131 t\u0259klif edir.<\/li>\n
\nAudit yaln\u0131z s\u0259hvl\u0259ri tapmaqla kifay\u0259tl\u0259nmir, h\u0259m d\u0259 nec\u0259 daha yax\u015f\u0131 i\u015fl\u0259m\u0259k laz\u0131m oldu\u011funu g\u00f6st\u0259rir. M\u0259s\u0259l\u0259n<\/em>, b\u0259zi prosedurlar \u00e7ox vaxt apar\u0131r v\u0259 ya resurslar s\u0259m\u0259r\u0259siz istifad\u0259 olunur. Auditor g\u00f6r\u0259 bil\u0259r ki, \u0259m\u0259kda\u015flar sifari\u015fl\u0259ri \u0259l il\u0259 u\u00e7ot sistemin\u0259 daxil etm\u0259y\u0259 \u00e7ox vaxt s\u0259rf edirl\u0259r, halbuki bunu avtomatla\u015fd\u0131rmaq olar. N\u0259tic\u0259d\u0259 vaxt, enerji v\u0259 pul q\u0259na\u0259t olunur, sahibkar is\u0259 m\u0259hsuldarl\u0131\u011f\u0131 art\u0131ran q\u0259rarlar q\u0259bul ed\u0259 bilir.<\/li>\n
\nM\u00fcst\u0259qil audit varsa, t\u0259r\u0259fda\u015flar, investorlar v\u0259 banklar biznesin \u015f\u0259ffaf v\u0259 pe\u015f\u0259kar \u015f\u0259kild\u0259 idar\u0259 olundu\u011funu g\u00f6r\u00fcrl\u0259r. Bu is\u0259 maliyy\u0259 c\u0259lb etm\u0259yi, m\u00fcqavil\u0259l\u0259r ba\u011flama\u011f\u0131 v\u0259 biznesi geni\u015fl\u0259ndirm\u0259yi asanla\u015fd\u0131r\u0131r.<\/li>\n
\nAuditin \u015firk\u0259t daxilind\u0259 apar\u0131lmas\u0131 zaman v\u0259 ixtisasl\u0131 i\u015f\u00e7il\u0259r t\u0259l\u0259b edir. Autsorsinq sahibkara biznesin inki\u015faf\u0131na fokuslanma\u011fa imkan verir v\u0259 yoxlaman\u0131 m\u00fct\u0259x\u0259ssisl\u0259r\u0259 h\u0259val\u0259 edir. M\u0259s\u0259l\u0259n<\/em>, bir kafenin sahibi hesabatlara saatlarla vaxt s\u0259rf etmir, \u0259v\u0259zind\u0259 haz\u0131r t\u0259hlil v\u0259 t\u00f6vsiy\u0259l\u0259r al\u0131r.<\/li>\n<\/ol>\n\n
\nM\u0259s\u0259l\u0259n:<\/em> Auditor m\u00fc\u0259yy\u0259n edir ki, b\u0259zi m\u00fc\u015ft\u0259ri sifari\u015fl\u0259ri u\u00e7ot sistemind\u0259n ke\u00e7mir v\u0259 g\u0259lirin bir hiss\u0259si itir.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> Dizayn studiyas\u0131n\u0131n sahibi qanuni \u015f\u0259kild\u0259 vergil\u0259ri azaltmaq v\u0259 c\u0259rim\u0259l\u0259rd\u0259n qa\u00e7maq \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259r al\u0131r.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> Auditor t\u0259chizat\u00e7\u0131larla m\u00fcqavil\u0259l\u0259ri yoxlay\u0131r v\u0259 c\u0259rim\u0259y\u0259 s\u0259b\u0259b ola bil\u0259c\u0259k madd\u0259l\u0259ri a\u015fkar edir.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> Anbar\u0131n yoxlan\u0131lmas\u0131 g\u00f6st\u0259rir ki, m\u0259hsulun 20%-i istifad\u0259 olunmur v\u0259 saxlama optimalla\u015fd\u0131rmas\u0131 t\u0259klif olunur.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> Ki\u00e7ik ma\u011faza sahibi hans\u0131 aksiyalar\u0131n h\u0259qiq\u0259t\u0259n m\u0259nf\u0259\u0259ti art\u0131rd\u0131\u011f\u0131n\u0131 g\u00f6st\u0259r\u0259n hesabat al\u0131r.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> A\u015fkar olunur ki, bir i\u015f\u00e7i h\u0259m sat\u0131nalmaya, h\u0259m d\u0259 mallar\u0131n q\u0259buluna cavabdehdir \u2013 maraqlar\u0131n toqqu\u015fmas\u0131 riski.<\/li>\n
\nM\u0259s\u0259l\u0259n:<\/em> Auditor a\u015fkar edir ki, podrat\u00e7\u0131 avadanl\u0131q t\u0259miri \u00fc\u00e7\u00fcn hesablar\u0131 \u015fi\u015firdir.<\/li>\n<\/ul>\n