{"id":24762,"date":"2023-04-19T09:49:35","date_gmt":"2023-04-19T06:49:35","guid":{"rendered":"https:\/\/yeniterter.az\/?p=24762"},"modified":"2023-04-19T09:49:35","modified_gmt":"2023-04-19T06:49:35","slug":"elan","status":"publish","type":"post","link":"https:\/\/yeniterter.az\/?p=24762","title":{"rendered":"ELAN"},"content":{"rendered":"

M\u00fcst\u0259qil auditorun hesabat\u0131<\/strong><\/p>\n

\u201cN\u018fRG\u0130Z KRED\u0130T \u0130TT\u0130FAQI\u201d MMC-nin R\u018fHB\u018fRL\u0130Y\u0130N\u018f M\u00dcSB\u018fT R\u018fY<\/strong><\/p>\n

M\u0259n, \u201cN\u018fRG\u0130Z KRED\u0130T \u0130TT\u0130FAQI\u201d M\u0259hdud M\u0259suliyy\u0259tli C\u0259miyy\u0259tinin 31 dekabr 2022-ci il tarixin\u0259 maliyy\u0259 v\u0259ziyy\u0259tini \u0259ks etdir\u0259n balans hesabat\u0131n\u0131n v\u0259 cari ilin m\u0259nf\u0259\u0259t v\u0259 z\u0259r\u0259rl\u0259ri haqq\u0131nda hesabat\u0131ndan ibar\u0259t, habel\u0259 pul v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259ti haqq\u0131nda qeydl\u0259rd\u0259n ibar\u0259t maliyy\u0259 hesabatlar\u0131n\u0131n auditini apard\u0131m.
\nMaliyy\u0259 hesabatlar\u0131n\u0131n haz\u0131rlanmas\u0131na g\u00f6r\u0259
\nr\u0259hb\u0259rliyin m\u0259suliyy\u0259ti
\nR\u0259hb\u0259rlik bu Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Stan-dartlar\u0131na uy\u011fun olaraq haz\u0131rlanmas\u0131na v\u0259 \u0259dal\u0259tli t\u0259qdimat\u0131na v\u0259 daxili n\u0259zar\u0259tin el\u0259 bir sisteminin d\u00fczg\u00fcn t\u0259\u015fkilin\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131r ki, r\u0259hb\u0259rliyin fikrinc\u0259, bu sistem d\u0259l\u0259duzluq v\u0259 ya s\u0259hvl\u0259r n\u0259tic\u0259sind\u0259 \u0259h\u0259miyy\u0259tli t\u0259hrifl\u0259r\u0259 yol verilm\u0259d\u0259n maliyy\u0259 hesabatlar\u0131n\u0131n haz\u0131rlanmas\u0131 \u00fc\u00e7\u00fcn z\u0259ruridir.
\nAuditorun m\u0259suliyy\u0259ti
\nM\u0259nim v\u0259zif\u0259m apard\u0131\u011f\u0131m audit \u0259sas\u0131nda bu maliyy\u0259 hesabat\u0131na dair r\u0259y verm\u0259kd\u0259n ibar\u0259tdir. M\u0259n auditi Beyn\u0259lxalq Audit Standartlar\u0131na (BAS) uy\u011fun aparm\u0131\u015fam. H\u0259min standartlara uy\u011fun olaraq etik normalara \u0259m\u0259l edilm\u0259li v\u0259 audit el\u0259 planla\u015fd\u0131r\u0131l\u0131b apar\u0131lmal\u0131d\u0131r ki, maliyy\u0259 hesabatlar\u0131nda \u0259h\u0259miyy\u0259tli t\u0259hrifl\u0259rin olub-olmad\u0131\u011f\u0131na dair tam \u0259minlik \u0259ld\u0259 edilsin.
\nAudit maliyy\u0259 hesabatlar\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fl\u0259ri v\u0259 m\u0259lumatlar\u0131 t\u0259sdiql\u0259y\u0259n audit s\u00fcbutlar\u0131n\u0131 \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn prosedurlar\u0131n yerin\u0259 yetirilm\u0259sini \u0259hat\u0259 edir. Prosedurlar\u0131n se\u00e7ilm\u0259si auditorun pe\u015f\u0259kar t\u0259cr\u00fcb\u0259sin\u0259, o c\u00fcml\u0259d\u0259n maliyy\u0259 hesabatlar\u0131nda d\u0259l\u0259duzluq v\u0259 ya s\u0259hvl\u0259r n\u0259tic\u0259sind\u0259 \u0259h\u0259miyy\u0259tli t\u0259hrifl\u0259r riskinin qiym\u0259tl\u0259ndirilm\u0259sin\u0259 \u0259saslan\u0131r. H\u0259min risk qiym\u0259tl\u0259ndirm\u0259l\u0259rini aparark\u0259n auditor m\u00fc\u0259ssis\u0259nin daxili n\u0259zar\u0259tinin s\u0259m\u0259r\u0259liliyin\u0259 dair r\u0259y verm\u0259k m\u0259qs\u0259dil\u0259 deyil, konkret v\u0259ziyy\u0259tl\u0259rd\u0259 z\u0259ruri olan audit prosedurlar\u0131n\u0131 i\u015fl\u0259yib haz\u0131rlamaq m\u0259qs\u0259dil\u0259 maliyy\u0259 hesa-batlar\u0131n\u0131n haz\u0131rlanmas\u0131 v\u0259 \u0259dal\u0259tli t\u0259qdimat\u0131 il\u0259 ba\u011fl\u0131 daxili n\u0259zar\u0259ti n\u0259z\u0259rd\u0259n ke\u00e7irir. Audit\u0259 h\u0259m\u00e7inin, maliyy\u0259 hesabatlar\u0131n\u0131n \u00fcmumi t\u0259qdimat\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si kimi istifad\u0259 edilmi\u015f u\u00e7ot siyas\u0259tinin m\u0259qs\u0259d\u0259uy\u011funlu\u011funun v\u0259 r\u0259hb\u0259rliyin apard\u0131\u011f\u0131 u\u00e7ot qiym\u0259tl\u0259ndirm\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si daxildir.
\nM\u0259n hesab edir\u0259m ki, \u0259ld\u0259 etdiyim audit s\u00fcbutlar\u0131 r\u0259yimi \u0259sasland\u0131rmaq \u00fc\u00e7\u00fcn yet\u0259rli v\u0259 m\u00fcnasibdir.
\nM\u0259nim fikrimc\u0259, maliyy\u0259 hesabatlar\u0131 \u00abN\u018fRG\u0130Z KRE-D\u0130T \u0130TT\u0130FAQI\u00bb MMC-nin 31 dekabr 2022-ci il tarixin\u0259 olan maliyy\u0259 v\u0259ziyy\u0259tini v\u0259 habel\u0259 maliyy\u0259 f\u0259aliyy\u0259tinin n\u0259tic\u0259l\u0259rini, g\u00f6st\u0259ril\u0259n tarixd\u0259 ba\u015fa \u00e7atan il \u00fczr\u0259 pul v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259tinin maliyy\u0259 hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlara uy\u011fun olaraq b\u00fct\u00fcn \u0259h\u0259miyy\u0259tli aspektl\u0259rd\u0259n d\u00fczg\u00fcn v\u0259 \u0259dal\u0259tli \u0259ks etdirir.<\/p>\n

S\u0259rb\u0259st auditor:<\/strong><\/em>
\nNuriyev Alq\u0131\u015f T\u0259rlan o\u011flu<\/strong><\/em><\/p>\n

Auditor r\u0259yi 03 fevral 2023-c\u00fc il tarixd\u0259 t\u0259rtib edilmi\u015fdir. \u00dcnvan: T\u0259rt\u0259r rayonu, Azadqaraqoyunlu k\u0259ndi.<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

M\u00fcst\u0259qil auditorun hesabat\u0131 \u201cN\u018fRG\u0130Z KRED\u0130T \u0130TT\u0130FAQI\u201d MMC-nin R\u018fHB\u018fRL\u0130Y\u0130N\u018f M\u00dcSB\u018fT R\u018fY M\u0259n, \u201cN\u018fRG\u0130Z KRED\u0130T \u0130TT\u0130FAQI\u201d M\u0259hdud M\u0259suliyy\u0259tli C\u0259miyy\u0259tinin 31 dekabr 2022-ci il tarixin\u0259 maliyy\u0259 v\u0259ziyy\u0259tini \u0259ks etdir\u0259n balans hesabat\u0131n\u0131n v\u0259 cari ilin m\u0259nf\u0259\u0259t v\u0259 z\u0259r\u0259rl\u0259ri haqq\u0131nda hesabat\u0131ndan ibar\u0259t, habel\u0259 pul v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259ti haqq\u0131nda qeydl\u0259rd\u0259n ibar\u0259t maliyy\u0259 hesabatlar\u0131n\u0131n auditini apard\u0131m. Maliyy\u0259 hesabatlar\u0131n\u0131n haz\u0131rlanmas\u0131na g\u00f6r\u0259 r\u0259hb\u0259rliyin m\u0259suliyy\u0259ti R\u0259hb\u0259rlik […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/24762"}],"collection":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24762"}],"version-history":[{"count":1,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/24762\/revisions"}],"predecessor-version":[{"id":24763,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/24762\/revisions\/24763"}],"wp:attachment":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}