{"id":56494,"date":"2025-11-21T11:25:13","date_gmt":"2025-11-21T08:25:13","guid":{"rendered":"https:\/\/az.f-chain.com\/?p=56494"},"modified":"2025-11-21T11:25:13","modified_gmt":"2025-11-21T08:25:13","slug":"xarici-audit-onc%c9%99si-edil%c9%99n-baslica-s%c9%99hvl%c9%99r","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/xarici-audit-onc%c9%99si-edil%c9%99n-baslica-s%c9%99hvl%c9%99r\/","title":{"rendered":"Xarici audit \u00f6nc\u0259si edil\u0259n ba\u015fl\u0131ca s\u0259hvl\u0259r."},"content":{"rendered":"

Audit yax\u0131nla\u015f\u0131r, amma s\u0259n\u0259dl\u0259r xaos i\u00e7ind\u0259dir? Xarici audit \u00f6nc\u0259si burax\u0131lan s\u0259hvl\u0259r baha ba\u015fa g\u0259lir. Sahibkarlar\u0131n \u0259n \u00e7ox buraxd\u0131\u011f\u0131 yanl\u0131\u015flar\u0131 v\u0259 yoxlamadan stresssiz v\u0259 irads\u0131z ke\u00e7m\u0259k \u00fc\u00e7\u00fcn nec\u0259 haz\u0131rla\u015fma\u011f\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259qal\u0259d\u0259 oxuyun.<\/p>\n

\u00d6t\u0259n d\u0259f\u0259 biz audit autsorsinqinin z\u0259ruriliyi m\u00f6vzusuna toxunduq (M\u00fchasibat xidm\u0259tl\u0259rinin autsorsinqi: \u015eirk\u0259tl\u0259r niy\u0259 bunu se\u00e7ir? <\/a>).<\/p>\n

V\u0259 bu x\u00fcsusil\u0259 vacibdir, \u00e7\u00fcnki xarici audit \u2014 h\u0259r zaman stressdir. \u015eirk\u0259td\u0259 h\u0259r \u015fey yax\u015f\u0131 olsa bel\u0259, sahibkar yen\u0259 d\u0259 narahat olur: \u201cB\u0259lk\u0259 auditor n\u0259s\u0259 tapar?\u201d, \u201cB\u0259lk\u0259 m\u00fchasib n\u0259yis\u0259 \u00f6t\u00fcr\u00fcb?\u201d, \u201cB\u0259lk\u0259 n\u0259yis\u0259 s\u0259hv etmi\u015fik?\u201d.
\nAmma audit zaman\u0131 a\u015fkar edil\u0259n probleml\u0259rin b\u00f6y\u00fck hiss\u0259si \u015firk\u0259tin \u201cpis i\u015fl\u0259m\u0259si\u201dn\u0259 g\u00f6r\u0259 yaranm\u0131r. Sad\u0259c\u0259 olaraq \u015firk\u0259t haz\u0131rla\u015fmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn yaran\u0131r.
\nX\u00fcsusil\u0259 xarici audit \u00f6nc\u0259si dem\u0259k olar ki, b\u00fct\u00fcn sahibkarlar\u0131n buraxd\u0131\u011f\u0131 v\u0259 qar\u015f\u0131s\u0131n\u0131 alma\u011f\u0131n \u00e7ox asan oldu\u011fu \u0259n geni\u015f yay\u0131lm\u0131\u015f s\u0259hvl\u0259r bunlard\u0131r.<\/p>\n

1.S\u0259n\u0259dl\u0259rin nizams\u0131zl\u0131\u011f\u0131<\/strong><\/p>\n

Audit probleml\u0259rinin 90%-i s\u0259n\u0259dl\u0259rd\u0259ki xaosdan yaran\u0131r.
\nAktlar yoxdur, m\u00fcqavil\u0259l\u0259r yoxdur, ilkin s\u0259n\u0259dl\u0259r, imzalar, \u0259lav\u0259l\u0259r, m\u00fcqavil\u0259l\u0259r, \u00f6d\u0259ni\u015f t\u0259sdiql\u0259ri yoxdur.<\/p>\n

Auditor bunu uy\u011funsuzluq kimi g\u00f6r\u00fcr v\u0259 n\u0259tic\u0259d\u0259 g\u0259tirib \u00e7\u0131xar\u0131r:<\/p>\n

\u2022 \u0259lav\u0259 yoxlamalara,
\n \u2022 m\u00fcdd\u0259tl\u0259rin uzanmas\u0131na,
\n \u2022 irad riskinin artmas\u0131na,
\n \u2022 m\u00fcmk\u00fcn d\u00fcz\u0259li\u015fl\u0259r\u0259.<\/p>\n

S\u0259n\u0259dl\u0259rd\u0259 nizam \u2014 u\u011furlu auditin yar\u0131s\u0131d\u0131r.<\/p>\n

2. Uzla\u015fmam\u0131\u015f qal\u0131qlar: m\u00fchasibatl\u0131q \u2260 faktlar<\/strong><\/p>\n

Tez-tez rast g\u0259lin\u0259n v\u0259ziyy\u0259t:<\/p>\n

\u2022 m\u00fchasibat balans\u0131 var,
\n \u2022 amma borcun real t\u0259sdiql\u0259ri yoxdur.<\/p>\n

Auditor m\u00fctl\u0259q a\u015fa\u011f\u0131dak\u0131lar\u0131 uzla\u015fd\u0131r\u0131r:<\/p>\n

\u2022 bank qal\u0131qlar\u0131;
\n \u2022 debitor v\u0259 kreditor borclar\u0131;
\n \u2022 x\u0259zin\u0259ni;
\n \u2022 mallar\u0131;
\n \u2022 \u0259sas v\u0259saitl\u0259ri.<\/p>\n

M\u00fchasibatl\u0131q reall\u0131qdan ayr\u0131 ya\u015fayanda n\u0259tic\u0259 h\u0259mi\u015f\u0259 eynidir \u2014 iradlar, d\u00fcz\u0259li\u015fl\u0259r, \u0259lav\u0259 sor\u011fular.<\/p>\n

3. Auditd\u0259n \u0259vv\u0259l \u201ctez bir \u015feyi d\u00fcz\u0259ltm\u0259y\u0259 \u00e7al\u0131\u015fma\u201d<\/strong><\/p>\n

Bu, \u0259n t\u0259hl\u00fck\u0259li s\u0259hvl\u0259rd\u0259n biridir.
\nAudit\u0259 bir h\u0259ft\u0259 qalm\u0131\u015f m\u00fchasib t\u0259l\u0259sik hesab qeydl\u0259rini d\u0259yi\u015fir, d\u00f6vrl\u0259ri ba\u011flay\u0131r, hesablar\u0131 korreksiya edir.<\/p>\n

Auditorlar bel\u0259 d\u0259yi\u015fiklikl\u0259ri d\u0259rhal g\u00f6r\u00fcrl\u0259r \u2014 v\u0259 yoxlama daha s\u0259rtl\u0259\u015fir.<\/p>\n

\u018fn do\u011fru yana\u015fma: auditor v\u0259 ya maliyy\u0259 direktoru il\u0259 m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259d\u0259n audit \u0259r\u0259f\u0259sind\u0259 he\u00e7 n\u0259yi d\u0259yi\u015fm\u0259m\u0259kdir.<\/strong><\/p>\n

4. Haz\u0131rl\u0131qs\u0131z m\u00fchasibatl\u0131q<\/strong><\/p>\n

B\u0259z\u0259n m\u00fchasib ba\u015fa d\u00fc\u015fm\u00fcr:<\/p>\n

\u2022 s\u0259n\u0259dl\u0259ri nec\u0259 t\u0259qdim etm\u0259li;
\n \u2022 sor\u011fulara nec\u0259 cavab verm\u0259li;
\n \u2022 auditorlara hans\u0131 m\u0259lumatlar\u0131n laz\u0131m oldu\u011funu;
\n \u2022 hans\u0131 d\u00f6vrl\u0259rin yoxlan\u0131ld\u0131\u011f\u0131n\u0131.<\/p>\n

\u0130\u015f l\u0259ngiyir, sahibkar \u0259s\u0259bil\u0259\u015fir, audit uzan\u0131r.<\/p>\n

Yax\u015f\u0131 autsorsinq \u015firk\u0259tl\u0259ri \u0259vv\u0259lc\u0259d\u0259n haz\u0131rlay\u0131r:<\/p>\n

\u2022 s\u0259n\u0259dl\u0259r siyah\u0131s\u0131n\u0131,
\n \u2022 yoxlama siyah\u0131lar\u0131,
\n \u2022 m\u00fcbadil\u0259 qaydalar\u0131n\u0131,
\n \u2022 elektron qovluqlar\u0131,
\n \u2022 reqlamentl\u0259ri.<\/p>\n

Bu, auditi 2\u20133 d\u0259f\u0259 s\u00fcr\u0259tl\u0259ndirir.<\/p>\n

5. \u0130lkin mini-auditin olmamas\u0131<\/strong><\/p>\n

\u018fn b\u00f6y\u00fck s\u0259hv \u2014 audita \u201ckor-koran\u0259\u201d getm\u0259kdir.
\n\u015eirk\u0259t auditorun n\u0259 tapaca\u011f\u0131n\u0131 bilm\u0259y\u0259nd\u0259 risk\u0259 gedir.<\/p>\n

\u0130lkin yoxlama (pre-audit) a\u015fkar edir:<\/p>\n

\u2022 s\u0259hvl\u0259ri;
\n \u2022 \u201cq\u0131rm\u0131z\u0131 bayraqlar\u0131\u201d;
\n \u2022 vergi riskl\u0259rini;
\n \u2022 yanl\u0131\u015f hesab qeydl\u0259rini;
\n \u2022 \u00e7at\u0131\u015fmayan s\u0259n\u0259dl\u0259ri.<\/p>\n

Bu is\u0259 h\u0259r \u015feyi \u00f6nc\u0259d\u0259n d\u00fcz\u0259ltm\u0259y\u0259 \u2014 v\u0259 xarici auditd\u0259n sakit ke\u00e7m\u0259y\u0259 imkan verir.<\/p>\n

Audit \u2014 c\u0259za deyil, qorunma al\u0259tidir.<\/strong>
\nAmma onun problemsiz ke\u00e7m\u0259si \u00fc\u00e7\u00fcn \u00f6nc\u0259d\u0259n s\u0259hvl\u0259ri aradan qald\u0131rmaq, s\u0259n\u0259dl\u0259ri haz\u0131rlamaq v\u0259 nizam yaratmaq vacibdir. Autsorsinq \u015firk\u0259tl\u0259ri bunu daha tez v\u0259 keyfiyy\u0259tl\u0259 edir v\u0259 biznes\u0259 auditi stresssiz, irads\u0131z v\u0259 itkisiz ke\u00e7m\u0259y\u0259 k\u00f6m\u0259k edir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Audit yax\u0131nla\u015f\u0131r, amma s\u0259n\u0259dl\u0259r xaos i\u00e7ind\u0259dir? Xarici audit \u00f6nc\u0259si burax\u0131lan s\u0259hvl\u0259r baha ba\u015fa g\u0259lir. Sahibkarlar\u0131n \u0259n \u00e7ox buraxd\u0131\u011f\u0131 yanl\u0131\u015flar\u0131 v\u0259 yoxlamadan stresssiz v\u0259 irads\u0131z ke\u00e7m\u0259k \u00fc\u00e7\u00fcn nec\u0259 haz\u0131rla\u015fma\u011f\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259qal\u0259d\u0259 oxuyun. \u00d6t\u0259n d\u0259f\u0259 biz audit autsorsinqinin z\u0259ruriliyi m\u00f6vzusuna toxunduq (M\u00fchasibat xidm\u0259tl\u0259rinin autsorsinqi: \u015eirk\u0259tl\u0259r niy\u0259 bunu se\u00e7ir? ). V\u0259 bu x\u00fcsusil\u0259 vacibdir, \u00e7\u00fcnki xarici audit \u2014<\/p>\n","protected":false},"author":7,"featured_media":56498,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,19],"tags":[],"class_list":["post-56494","post","type-post","status-publish","format-standard","hentry","category-feautured-post-az","category-news-ribbon-az"],"acf":[],"yoast_head":"\nXarici audit \u00f6nc\u0259si edil\u0259n ba\u015fl\u0131ca s\u0259hvl\u0259r. - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/az.f-chain.com\/az\/xarici-audit-onc\u0259si-edil\u0259n-baslica-s\u0259hvl\u0259r\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Xarici audit \u00f6nc\u0259si edil\u0259n ba\u015fl\u0131ca s\u0259hvl\u0259r. - FChain\" \/>\n<meta property=\"og:description\" content=\"Audit yax\u0131nla\u015f\u0131r, amma s\u0259n\u0259dl\u0259r xaos i\u00e7ind\u0259dir? Xarici audit \u00f6nc\u0259si burax\u0131lan s\u0259hvl\u0259r baha ba\u015fa g\u0259lir. Sahibkarlar\u0131n \u0259n \u00e7ox buraxd\u0131\u011f\u0131 yanl\u0131\u015flar\u0131 v\u0259 yoxlamadan stresssiz v\u0259 irads\u0131z ke\u00e7m\u0259k \u00fc\u00e7\u00fcn nec\u0259 haz\u0131rla\u015fma\u011f\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259qal\u0259d\u0259 oxuyun. \u00d6t\u0259n d\u0259f\u0259 biz audit autsorsinqinin z\u0259ruriliyi m\u00f6vzusuna toxunduq (M\u00fchasibat xidm\u0259tl\u0259rinin autsorsinqi: \u015eirk\u0259tl\u0259r niy\u0259 bunu se\u00e7ir? ). 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Xarici audit \u00f6nc\u0259si burax\u0131lan s\u0259hvl\u0259r baha ba\u015fa g\u0259lir. Sahibkarlar\u0131n \u0259n \u00e7ox buraxd\u0131\u011f\u0131 yanl\u0131\u015flar\u0131 v\u0259 yoxlamadan stresssiz v\u0259 irads\u0131z ke\u00e7m\u0259k \u00fc\u00e7\u00fcn nec\u0259 haz\u0131rla\u015fma\u011f\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259qal\u0259d\u0259 oxuyun. \u00d6t\u0259n d\u0259f\u0259 biz audit autsorsinqinin z\u0259ruriliyi m\u00f6vzusuna toxunduq (M\u00fchasibat xidm\u0259tl\u0259rinin autsorsinqi: \u015eirk\u0259tl\u0259r niy\u0259 bunu se\u00e7ir? ). 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