პრეზენტაცია მოკლედ განიხილავს აუდიტის არსს. პრეზენტაცია არ არის ჩემს მიერ მომზადებული, ვნახე ინტერნეტში

1. auditisa da mimoxilvis
arsi, mizani da sfero

2. auditis mizania auditoris mier azris
gamoxatva
 auditis mizania mieces auditors SesaZlebloba gamoxatos sakuTari mosazreba
imis Sesaxeb utyuarad da samarTlianad asaxavs Tu ara warmodgenili
finansuri angariSgeba kompaniis finansur mdgomareobas da momzadebulia
Tu ara igi dadgenili safuZvlebis Sesabamisad.
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3. auditis aucilebloba gamowveulia
sakuTrebis uflebisa da marTvis funqciis
gancalkevebiT
 auditi aucilebeli xdeba mas Semdeg, rac kompaniis mesakuTreebi aqtiurad
aRar arian CarTuli kompaniis marTvaSi da amitom maT sWirdebaT
damatebiTi damoukidebeli rwmuneba imis Sesaxeb ramdenad utyuarad da
samarTlianad asaxavs direqtorebis mier momzadebuli finansuri angariSgeba
kompaniis mdgomareobas da misi saqmianobis Sedegebs.
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4. auditi marwmunebeli saqmianobaa
 auditi aris marwmunebeli saqmianoba, ramdenadac auditori Tavisi samuSaos
Sedegad Sedgenili angariSiT (daskvniT) finansuri angariSgebis
momxmarebels uzrunvelyofs damatebiTi rwmunebiT (garantiiT) imis Sesaxeb,
utyurad da samarTliand aris Tu ara asaxuli kompaniis finansuri mdgomareoba
mis finansur angariSgebaSi.
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5. auditis sfero da aqcenti mniSvnelovnad
Seicvala kompaniebis zrdasTan da
kompleqsuri kompiuteruli programebis
gamoCenasTan erTad
 kapitalis bazrebis ganviTarebasTan erTad, rodesac Cveulebrivi mosaxleobis
didi nawili gaxda sxvadasxva kompaniebis aqciebis mflobeli, anu faqtiurad
maTi mewile, TandaTan Seicvala auditisadmi wayenebuli moTxovnebic da
saWiro gaxda auditoruli anariSis wardgena iseTi formiT, rom igi gasagebi
yofiliyo finansuri angariSgebis momxmarebelTa farTo wrisaTvis;
 kompaniebis operaciebis mniSvnelovan zrdasTan erTad, auditis aqcentmac,
adrindeli detaluri testirebis midgomidan gadainacvla Sida kontrolisa da
buRaltruli aRricxvis sitemebis Seswavlaze, romlebic uzrunvelyofen finansuri
informaciis damuSavebasa da finansuri angariSgebis Sedgenas.
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6. auditis standartebSi ganxilulia auditTan
dakavSirebuli sxva momsaxurebebic
 auditi
 mimoxilva
 SeTanxmebuli procedurebi
 kompilacia
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7. auditTan dakavSirebuli momsaxurebebi
erTmaneTisagan gansxvavdebian
uzrunvelyofili rwmunebis xarisxiT
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maRali,
magram ara
absoluturi
rwmuneba
auditi
SeTanxmebuli
procedurebi
zomieri
rwmuneba
kompilacia
`uaryofiTi~ rwmuneba`dadebiTi~
rwmuneba
rwmunebas ar
gamoxatavs
aRmoCenili faqtebi kompilirebuli
angariSebi
mimoxilva
rwmunebas ar
gamoxatavs

8. auditis mizani ar aris sagadasaxado
darRvevebisa da TaRliTobis faqtebis
gamovlena
 gavrcelebuli mcdari azris miuxedavad auditis mizani ar aris sagadasaxado
darRvevebisa da TaRliTobis gamovlena – auditors TaRliToba da
sagadasaxado sakiTxebi ainteresebs mxolod imdenad da im farglebSi,
ramdenadac isini SesaZloa iwvevdnen arsebiT uzustobebs finansur
angariSgebaSi.
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9. auditi sasargeblo SeiZleba iyos nebismieri
kompaniisaTvis miuxedavad imisa
savaldebuloa Tu ara misi Catareba
 sakuTrebis uflebebSi mimdinare cvlilebebis procesi (magaliTad wilis gayidva)
SesaZloa gaadvildes Tu finansuri angariSgeba auditirebulia da arsebobs
damoukidebeli auditoris daskvna (anu ufro sando xdeba myidvelisaTvis
kompoaniis angariSgebaSi dafiqsirebuli kapitalis odenobis sizuste).
 ufro advilia kompaniis xelmZRvanelebs an mflobelebs Soris uTanxmoebebis
mogvareba, magaliTad iseT SemTxvevaSi, rodesac anazRaureba
damokidebulia mogebis odenobaze an rodesac mogebis ganawilebis rTuli
sqema arsebobs.
 finansuri daxmarebis Txovnisas, magaliTad bankisagan kreditis moTxovnisas,
auditirebuli angariSgeba SesaZloa daexmaros sawarmos kreditoris
darwmunebaSi;
 auditi iZleva sawarmos sruli Semowmebis SesaZleblobas, rac Tavis mxriv
iZleva menejmentisaTvis realurad sasargeblo da mniSvnelovani
konsultaciebis/rekomendaciebis miwodebis SesaZleblobas.
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10. yvela konkretuli auditis procesi
gansxvavdeba erTmaneTisagan, Tumca
SesaZloa gamovyoT saerTo stadiebi
auditis procesSi
 dagegmva - saWiro personalis, vadebis, ZiriTadi kritikuli sferoebis
gansazRvra;
 kontrolis sistemis Sefaseba – auditirebadi kompaniis Sida kontrolis
sistemebis Seswavla da Sefaseba;
 ZiriTadi auditoruli testireba – ZiriTadi auditoruli procedurebis Catareba,
operacebisa da naSTebis testireba;
 saboloo mimoxilva da daskvnis momzadeba – auditis Sedegebis
gaanalizeba da daskvnis Camoyalibeba.
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11. auditis procesi SesaZloa blok-sqemis saxiT warmovadginoT
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1auditis
dagegmva
auditoruli riskebis winaswari Sefaseba:
Tandayolili riskis da Sida kontrolis
sistemis riskis winaswari Sefaseba.
Sida kontrolis
testireba
daskvnis
momzadeba
finansuri angariSgebis saboloo
mimoxilva
operaciebisa da naSTebis
Semoklebuli testireba
`ZiriTadi testebi~
operaciebisa da naSTebis
gafarTovebuli testireba
`ZiriTadi testebi~

12. finansuri angariSgebis utyuarad da
samarTlianad wardgenaze
pasuxismgebelia kompaniis menejmenti da
ara auditori
 auditoris pasuxismgebloba Semoifargleba misi valdebulebiT Caataros auditi
profesiuli standartebis dacviT da waradginos auditoruli angariSi / daskvna
finansuri angariSgebis Sesaxeb;
 mxolod kompaniis menejmentia pasuxismgebeli aqcionerebisa da finansuri
angariSgebis sxva momxmarebelta winaSe finansuri angariSgebis utuarad da
samarTlianad wardgenaze ise, rom masSi ar iyos daSvebuli arsebiTi
uzustobebi.
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13. auditoruli daskvna standartuli frazebis nakrebia, saidanac
nebismieri gadaxveva mniSvnelovani datvirTvis matarebelia
daskvna finansur angariSgebaze
Cven CavatareT kompania ABC-s (SemdgomSi `kompania~) TandarTuli buRaltruli balansis auditi 2007 wlis 31 dekembris mdgomareobiT, agreTve masTan dakavSirebuli
mogeba-zaralis angariSgebis, fuladi saxsrebis moZraobis angariSgebis da kapitalSi cvlilebis angariSgebis auditi im saangariSgebo wlisaTvis, romelic dasrulda aRniSnuli
TariRiT.
menejmentis pasuxismgebloba finansur angariSgebaze
warmodgenili finansuri angariSgebis finansuri angariSgebis saerTaSoriso standartebis Sesabamisad momzadebasa da utyuarad da samarTlianad wardgenaze
pasuxismgebelia kompaniis xelmZRvaneloba. es pasuxismgebloba moicavs: Sida kontrolis iseTi sistemis SemuSavebas, danergvas da SenarCunebas, rac uzrunvelyofs
iseTi finansuri angariSgebis momzadebas da wardgenas, romelic ar Seicavs SecdomebiT Tu TaRliTobiT gamowveul arsebiT uzustobebs; Sesabamisi saaRricxvo politikebis
SerCevas da maT mizanmimarTulad gamoyenebas da situaciisaTvis Sesabamisi sabuRaltro Sefasebebis gakeTebas.
auditoris pasuxismgebloba
Cveni pasuxismgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovxatoT mosazreba warmodgenili finansuri angariSgebis Sesaxeb. auditi CavatareT auditis
saerTaSoriso standartebis Sesabamisad. aRniSnuli standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvarad dagegmvasa da Catarebas,
rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara warmodgenili finansuri angariSgeba arsebiT uzustobebs.
auditi moicavs procedurebs auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSi asaxul Tanxebsa da axsna-ganmartebebze. konkretuli procedurebi
damokidebulia auditoris gansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli arsebiTi uzustobebis arsebobis riskis Sefasebas. riskis
aseTi Sefasebisas, auditori ganixilavs im Sida kontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia kompaniis mier finansuri angariSgebis momzadebisa da
wardgenisaTvis, raTa dagegmos arsebuli pirobebisaTvis Sesaferisi auditoruli procedurebi, magram ara im mizniT, rom gamoxatos sakuTari mosazreba kompaniis Sida
kontrolis efeqturobis Sesaxeb. auditi agreTve moicavs gamoyenebuli saaRricxvo politikis Sesaferisobis Sefasebasa da menejmentis mier gakeTebuli sabuRaltro
Sefasebebis sisworis Semowmebas, agreTve warmodgenili finansuri angariSgebis Sefasebas mTlianad.
gvjera, rom Cvens mier mopovebuli auditoruli mtkicebulebebi dasabuTebul safuZvels gvaZlevs daskvnis Sesadgenad.
daskvna
Cveni azriT, finansuri angariSgeba utyuarad da samarTlianad asaxavs kompaniis finansur mdgomareobas 2007 wlis 31 dekembrisaTvis da misi saqmianobis Sedegebs im
saangariSgebo wlisaTvis, romelic dasrulda mocemuli TariRiT finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.
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14. auditori ar iZleva finansuri angariSgebis
sisworis 100%-ian garantias
 auditori ar iZleva finansuri angariSgebis sisworis 100%-ian garantias – auditori
mxolod Catarebuli auditis Sedegebze dayrdnobiT, gamoxatavs Tavis azrs,
rogorc profesionali, imis Sesaxeb, Seicavs Tu ara finansuri angariSgeba
arsebiT uzustobebs
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15. arsebiTobis cneba fundamenturi cnebaa
auditisaTvis
 auditori finansuri angariSgebis Sesaxeb Tavisi azris gamoxatvisaTvis iyenebs
frazebs `yvela arsebiTi aspeqtis gaTvaliswinebiT samarTlianad asaxavs~,
an `utyuarad da samarTlianad asaxavs ~, rac niSnavs, rom mxolod arsebiT
sakiTxebs SeuZlia moaxdinos gavlena auditoris mosazrebaze da
Sesabamisad mis daskvnaze;
informaciis arsebiToba auditorisaTvis imdenad aris mniSvnelovani,
ramdenadac mxolod arsebiTi informaciaa mniSvnelovani finansuri
angariSgebis momxmareblebisaTvis
arsebiTobis cneba ganmartebulia buRaltruli aRricxvis saerTaSoriso
standartebSi, sadac naTqvamia, rom:
informacia CaiTvleba arsebiTad Tu misi gamotoveba an damaxinjeba gavlenas
iqoniebs finansuri anagariSgebis momxmareblis ekonomikur
gadawyvetilebaze.
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16. auditis Catarebisas auditorma aucileblad
unda gaiTvaliswinos arsebiToba
 auditors arsebiTobis gansazRvra moeTxoveba ukve auditis dagegmvis etapze
raTa SeZlos dagegmos sakmarisi da Sesaferisi auditoruli procedurebi arsebiTi
Secdomis gamosavlenad;
 mTeli auditis procesSi saWiroa winaswar gansazRvruli arsebiTobis donis
gadaxedva, raTa muSaobis procesSi gamovlenili sakiTxebis Sesabamisad
Seswordes arsebiTobis done da daigegmos saTanado procedurebi;
 auditorma auditis dasrulebis etapze unda Seafasos arsebiTia Tu ara auditis
procesSi gamovlenili jamuri uzustobebi.
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17. arsebiTobis cneba aucileblad unda iyos
gaTvaliswinebuli sagadasaxado
sakiTxebTan mimarTebiTac
 auditorma unda gaiTvaliswinos auditis procesSi gamovlenili sagadasaxado
darRvevebis arsebiTobis sakiTxi da warsadgeni daskvnis modificireba unda
moaxdinos mxolod im SemTxvevaSi, Tu sagadasaxado darRvevebis jamuri
efeqti mTlian finansur angariSgebaze arsebiTia;
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18. arsebiTobas orgvari aspeqti aqvs –
xarisxobrivi da raodenobrivi
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 arsebiTobis xarisxobrivi aspeqti gulisxmobs, rom auditorma sakuTari codnis, gamocdilebis
da profesiuli gansjis gaTvaliswinebiT unda gansazRvros arsebiTia Tu ara ekonomikuri
subieqtis mier daSvebuli finansuri angariSgebis safuZvlebis da sakanonmdeblo moTxovnebis
is darRvevebi, romlebic gamovlinda auditis dros;
 raodenobrivi aspeqti ki gulisxmobs, rom auditorma unda gansazRvros aWarbebs Tu ara
auditis procesSi gamovlenili darRvevebis saerTo Tanxa (prognozirebuli Secdomebis CaTvliT)
arsebiTi Secdomis Tanxas;

19. ar arsebobs, da SeuZlebelia, arsebiTobis
donis raodenobrivi gansazRvra xistad da
standartulad
 arsebiTobis done fardobiTi sidedea, anu damokidebulia konkretuli ekonomikuri
subieqtis saqmianobis masaStabze. magaliTad 10,000 dolari SesaZloa
absoluturad araarsebiTi iyos romelime transnacionaluri kompaniisaTvis,
Tumca savaraudoa, rom mcire an saSualo kompaniebisaTvis es Tanxa
arsebiTi iqneba;
 arsebiTobis donis konkretuli maCveneblebi ar aris gansazRvruli auditis
standartebSi, Tumca orientirad SeiZleba aRebuli iqna SEC-is rekomendacia,
romelic arsebiTobaze orientiris saxiT Semdeg normebs adgens:
 Secdoma muxlis 10%-ze zeviT arsebiTia;
 5-dan 10%-mde SEsaZloa iyos arsebiTi;
 5%-mde Secdomebi araarsebiTia
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20. auditis Tandayolili SezRudvebis gamo
yovelTvis arsebobs imis riski, rom auditori
waradgens araadekvatur daskvnas
 Cveulebriv auditi tardeba SerCevis meTodebis gamoyenebiT da amdenad
rCeba riski, rom SesaZloa aRmouCeneli darCes romelime arsebiTi Secdoma;
 auditori Cveulebriv eyrdnoba klientis Sida kontrolis sistemas, romelsac
Tavis mxriv yovelTvis axasiaTebs imis, riski, rom ver SeZlebs arsebiTi
uzustobebis Tavidan acilebas;
 auditoruli mtkicebulebebis didi nawili daskvnis safuZvlad gamodgeba,
magram TavisTavad ar warmoadgens daskvnas - anu auditors xSirad
SeuZlia Tqvas, rom raRac mtkicebulebidan gamomdinare konkretuli sakiTxi
SesaZloa ase iyos, magram ar SeuZlia calsaxad Tqvas, rom es sakiTxi
maincdamainc asea;
 auditori Cveulebriv SezRudulia droSi da mas mTeli wlis Canawerebis
SemowmebisaTvis mxolod ramodenime kvira an dRe SeiZleba hqondes
gamoyofili;
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21. da bolos SevajamoT:
 auditis mizania mieces auditors SesaZlebloba gamoxatos Tavisi azri finansur
angariSgebaze;
 auditori ar iZleva finansuri angariSgebis sisworis 100%-ian garantias;
 auditoris movaleoba ar aris TaRliTobis da sagadasaxado darRvevebis
gamovlena;
 informaciis arsebiToba auditis ZiriTadi, amosavali koncefciaa;
 auditoris mosazrebaze da warsadgen daskvnaze gavlena unda moaxdinos da
masSi unda aisaxos mxolod arsebiTi sakiTxebi;
 arsebiToba fardobiTi cnebaa da igi yoveli konkretuli klientisaTvis
ganisazRvreba;
 auditis Tandayolili SezRudebis gamo yovelTvis arsebobs araadekvaturi
daskvnis wardgenis riski;
 arsebobs auditTan dakavSirebuli sxva momsaxurebebic, romlebic auditTan
SedarebiT dabali donis rwmunebas uzrunvelyofen, an aseTi garigebebisas
SesaZloa auditors saerTod ar moeTxovebodes raime rwmunebis gamoxatva.
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22. madlobT yuradRebisaTvis!
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