Paerewa Tātari - te pūtake o te whakahaere ngā mahi tātari

mahi i tetahi mahi mahi tōtika atu a tōtika ki te tutaki i te reira etahi paerewa, i hoki te wa roa i raro i te mana o te wheako mahi. Ko te tātari he kahore okotahi - i roto i te meka, he mea fifi ia feruri i te ao o te mahi i roto i nei e kia atu i roto i te tono Waeine. I roto i tēnei tuhinga ka kōrero tatou e pā ana ki te mea tātari paerewa, he aha ngā momo e ratou, ka pehea ki te tono.

Kaute mua a arorau te tuatahi ngā arotake, i te mea tino arorau, no te mea te arotake - te haki o te kounga o te kaute i roto i te tikanga ki te kitea hapa kōpeka whakaae ranei. Na ka whaitake ki te amo i taua e te arotake i runga i etahi o nga āhuatanga āhuatanga o te pūkete. Ko tētahi o te nui tino o enei āhuatanga, ko te whakamahi o paerewa kaute - tuhinga motuhake, e roto i te ture, me ngā tūtohutanga i runga i anā. Enei paerewa whakapumautia i muri i te Pakanga Tuarua o te Ao, i roto i te wā o te whanaketanga tere o ngā rōpū o te ao. Ko te whanaketanga me te whakahörapatanga o ēnei tuhinga mahi ki te International Federation o Accountants. Mai i te wāhi mahi o te tirohanga, i tika te hiahia ki te waihanga paerewa ki te āhuatanga o te ao - öhanga o whenua rerekē atu piri here tahi, hanga he tikanga kotahi mo te ōhanga o te ao. Na reira, Waeine o te kaute i roto i te whenua rerekē nui ngä te mahi o Accountants me kaitätari pūtea e rua ngā umanga takitahi, me o ratou tinana hi'opo'araa, me te nuinga o te katoa - he tere te whakawhanake corporations transnational. Ki te tīmatanga o te mahi arotake , kua riro te reira e tika ana ki te whakatū i taua tuhinga rite paerewa arotaupū. kua mihi ki to ratou whakatamarikitanga kua ki te whakawhanake i tētahi huarahi kotahi ki te arotake, i ano kia ora māmā e rua i te kaitirotiro, me te ratou kiritaki.

He mea nui hoki ki te whakarongo ki ngā paerewa arotaupū pehea ai ngā. Ka rite ki te tikanga, te tino rongonui ko te whakarōpū i runga i te tauine o te tumu parau i hanga tenei ranei e paerewa:

1) paerewa tātari ao - whakaae e te International Federation o Accountants me whakahaere i te turanga whānui o te tātari i roto i nga whenua katoa e he i te mau melo o IFAC.

2) paerewa National o arotake - tangohia e whenua takitahi, a ka whakahaere i te puka, me ngā tikanga o te arotake i roto i runga i te āhuatanga o te ture motu, me te kaute. Ki te te whenua ko te mema o IFAC, e kore e taea e ona paerewa motu kia anga ke ki te ao, a i roto i te nuinga o te wā i te kape tonu o nga paerewa te ao.

3) I roto i-whare paerewa arotaupū - mahi i roto i te kamupene taua, whakatau tona kaupapa here rangatōpū me "tuakiri rangatōpū" i roto i te whakahaere o inspections. Ki te mahi te kamupene i roto i te kotahi anake whenua, e kore ai ona paerewa ā-fepaki ki motu, me te, ki te ko te maro tātari he kaporeihana transnational (rite māngai o te "Big wha» - Ernst & Young, Deloitte, KPMG ko PricewaterhouseCoopers), e kia fakatatau ona ture ā-ki paerewa o te ao .

paerewa Kaute Ko te ahua o te ako mo te arotake - ratou ngā tukanga mārama peita whakamana i roto i ngā momo rerekē o te arowhai e hoatu te tika rahi tauira me ngā uara whakaaetia o hapa taketake. Tautukunga ki paerewa whakarite kounga mahi o te mahi i runga i te whakaū o te mana pūkete i te hinonga, a reira - ka taea ki te kia e kore kiritaki e tapaea he kerēme ki te kaitātari kaute tika ki nga pakaru meinga e tika ana ki te whakapono kino o te arotake.