10. financial reporting and external audit - quick guide series

8/6/2019 10. Financial Reporting and External Audit - Quick Guide Series

1/19

Invgi @. Knrbdcr nai Ergna Ynyna

Bhrphrntc Lhvcranabc Ucscnrbj GagtgntgvcRtna`hri Lrniuntc Rbjhhk h` Eusgacss

@GANABGNK UC_HUYGAL &CZYCUANK NSIGY


2/19

@GANABGNK UC_HUYGAL

Nbburntc `ganabgnk rcphrtgal gs brgtgbnk `hr tjc c``gbgcaby h` bnpgtnk mnrdctsnai tjc prhpcr vnkuntgha h` scburgtgcs.

Gt nkkhws tjc ehnri nai gavcsthrs th mndc na ga`hrmci cvnkuntgha h`strntcly, eusgacss mhick, nai rgsd.

Gt nksh nkkhws tjc ehnri th strubturc bhmpcasntgha npprhprgntcky nainwnri pcr`hrmnabc-ensci bhmpcasntgha dahwgal tjnt prcictcrmgacitnrlcts wcrc mct.

Gt gs tjc rhkc h` tjc nuigt bhmmgttcc th casurc tjc nbburnby h` rcphrts.

Rcts pnrnmctcrs `hr qunkgty, trnaspnrcaby, nai bhatrhks.

Jgrcs cxtcrank nuigthr th tcst `hr mgsstntcmcat.


3/19

Yjc nuigt bhmmgttcc jns n erhni rnalc h` rcsphasgegkgtgcs6

Hvcrscc ganabgnk rcphrtgal nai igsbkhsurc

Mhagthr bjhgbc h` nbbhuatgal prgabgpkcs

Jgrc nai mhagthr tjc cxtcrank nuigthr

Hvcrscc gatcrank nuigt `uabtgha

Hvcrscc rcluknthry bhmpkgnabc

Mhagthr rgsd

Yh casurc tjnt gts whrd gs `rcc `rhm mnanlcmcat ga`kucabc6

Nkk bhmmgttcc mcmecrs must ec gaicpcaicat

Nkk mcmecrs must ec `ganabgnkky kgtcrntc

Hac mcmecr must ec n `ganabgnk cxpcrt

Yjc Rnrenacs Hxkcy Nbt h` 5??5 mnaintcs tjcsc rcqugrcmcats.

YJC NSIGY BHMMGYYCC


4/19

Yjc nuigt bhmmgttcc cstnekgsjcs lugickgacs tjnt igbtntc tjc qunkgty h`nbbhuatgal usci ga tjc `grm6

^unkgty6 tjc iclrcc th wjgbj nbbhuatgal `glurcs prcbgscky rc`kcbt bjnalcs ga`ganabgnk phsgtgha, cnragals, nai bnsj `khw.

Yrnaspnrcaby6 tjc iclrcc th wjgbj tjc bhmpnay prhvgics ictngks tjntsuppkcmcat nai cxpknga nbbhuats rcphrtci ga stntcmcats nai `gkgals.

Gatcrank bhatrhks6 tjc prhbcsscs nai prhbciurcs tjnt casurc trnasnbtghas

nrc nbburntcky rcbhrici, `ganabgnk stntcmcats rckgneky prhiubci, naibhmpnay nsscts prhtcbtci `rhm tjc`t.

NBBHSAYGAL ^SNKGYW

7?% h` nuigt bhmmgttcc mcmecrs eckgcvc tjcy nrc c``cbtgvc hr

vcry c``cbtgvc ga hvcrsccgal mnanlcmcats usc h` nbbhuatgal.

D_ML (5??7)


5/19

Icspgtc tjc bha`gicabc nmhal bhmmgttcc mcmecrs, cvgicabc sullcstsbhmpnagcs nrc aht ns c``cbtgvc ns tjcy eckgcvc ga prcvcatgal neusc.

Bhmpnagcs nrc mubj kcss kgdcky th rcphrt n smnkk icbrcnsc ga cnragals tjnan smnkk gabrcnsc.

Mnanlcrs mndc smnkk mnagpukntghas ga nbbhuats sh tjnt act gabhmc`glurcs nrc rhuaici up rntjcr tjna ihwa.

Bhmpnagcs tjnt ecnt cnragals wgtj khw-qunkgty cnragals jnvc ecttcr

sjhrt-tcrm eut whrsc khal-tcrm pcr`hrmnabc.

NBBHSAYGAL ^SNKGYW6 CPGICABC

Ga nay lgvca pcrghi, nehut 5?% h` `grms mnanlc cnragals.Nmhal tjcm, tjc nvcrnlc kcvck h` cnragals mnanlcmcat gs >?%.

Eurlstnjkcr nai Igbjcv (>777::)4 Mnkcadh nai Lruai`cst (5?>9)4 Ejhfrnf, Jrgenr, _gbbhag, nai MbGaags (5??7)4Igbjcv, Lrnjnm, Jnrvcy, nai Unflhpnk (5?>2)


6/19

N rcstntcmcat hbburs wjcan mntcrgnk crrhr gs `huai gatjc bhmpnays prcvghuskypuekgsjci `ganabgnks.


7/19

N rcstntcmcat bna hbbur ecbnusc h` jumna crrhr, nllrcssgvc nbbhuatgal, hr`rnui.

Yjc rcnshas `hr rcstntcmcat jnvc gmpkgbntghas ha tjc qunkgty h` bhatrhks gatjc bhmpnay nai tjc stcps accici th rcmciy.

UCNRHAR @HU UCRYNYCMCAYR

Rhmc cvgicabc tjnt `ganabgnk `rnui gs bhrrckntci wgtj wcnd lhvcranabc, gabkuigal6

@cw hutsgic igrcbthrs Khw igrcbthr sthbd hwacrsjgp

Eusy ehnris

@cwcr nbbhuatgal mcctgals

@cwcr ganabgnk cxpcrts ha nuigt bhmmgttcc

Jhwcvcr, cvgicabc gs aht bhabkusgvc. Htjcrs jnvc `huai ah rckntgha th sgzc,

bhmphsgtgha, nai cxpcrgcabc h` ehnri hr th `rcqucaby h` mcctgals.

Bhmpnagcs cxjgegt 3% mcigna sthbd prgbc icbkgac `hkkhwgal naahuabcmcat h`

rcstntcmcat4 icbkgac gs 5?% g` iuc th `rnui.

Ecnskcy (>770)4 @nrecr (5??3)4 BHRH (5?>?)4 _nkmrhsc, Ugbjnrisha, nai Rbjhkz (5??9)


8/19

Ucscnrbjcrs jnvc put trcmcaihus c``hrt gath icvckhpgal mhicks th ictcbt`rnuiwgtj kgmgtci subbcss.

Hac sct h` mhicks mcnsurcs nbbhuatgal qunkgty ga tcrms h` neahrmnknbbrunks (tjc iclrcc h` igvcrlcabc ectwcca rcphrtci act gabhmc nai

nbtunk bnsj `khws).

Nahtjcr sct h` mhicks nankyzcs ehtj nbbhuatgal nai lhvcranabc intn.Yjgs gmprhvcs subbcss rntc skgljtky.

Ucbcatky, rcscnrbjcrs jnvc cxpkhrci kgalugstgb nankysgs h` BCH nai B@Hspccbj. Yjgs nksh gmprhvcs subbcss rntc.

Rtgkk, nbburnby ga tjcsc mhicks gs khw (kcss tjna >?%).

MHICKR YH ICYCBY MNAG_SKNYGHA

Ecacgsj (>777)4 LMG Untgals (5?>2)4 Knrbdcr nai Vndhkyudgan (5?>5)


9/19

Yjc cxtcrank nuigt nsscsscs tjc vnkgigty nai rckgnegkgty h` puekgbky rcphrtci`ganabgnk ga`hrmntgha.

Ecbnusc mnanlcmcat gs rcsphasgekc `hr prcpnrgal `ganabgnk rcphrts,sjnrcjhkicrs cxpcbt na hefcbtgvc tjgri pnrty th prhvgic nssurnabc tjnt tjc

ga`hrmntgha gs nbburntc.

Icspgtc puekgb cxpcbtntghas, gt gs aht tjc cxpkgbgt hefcbtgvc h` tjc nuigt thgicatg`y rnui.

Gastcni, tjc hefcbtgvc gs th cxprcss na hpgagha ha wjctjcr stntcmcatsbhmpky wgtj nbbhuatgal stnainris. Nuigthrs cxprcss na uaqunkg`gcihpgagha g` gt `gais ah rcnsha `hr bhabcra.

CZYCUANK NSIGY


10/19

>. Nuigt prcpnrntgha6 Ictcrmgac sbhpc h` nuigt. Gicatg`y nrcns rcqugrgalspcbgnk nttcatgha.

5. Ucvgcw cstgmntcs nai igsbkhsurc6 Rnmpkc dcy nbbhuats. Ycst mnanlcrgnknssumptghas. Gaicpcaicatky vcrg`y cstgmntcs.

2. @rnui cvnkuntgha6 Ucvgcw hpphrtuagty `hr `rnui. Cxnmgac gabcatgvcs `hr`rnui. Ssc prh`cssghank sdcptgbgsm.

9. Nsscss gatcrank bhatrhks6 Cxnmgac icsgla. Gicatg`y wcndacsscs. @hbus ha

dcy nbbhuats nai uausunk trnasnbtghas.

3. Bhabkuic6 Ucvgcw `gaigals wgtj nuigt bhmmgttcc. Cxprcss na hpgagha thnbbhmpnay tjc `ganabgnk stntcmcats.

CZYCUANK NSIGY _UHBCRR


11/19

Lgvca tjc gmphrtnabc h` tjc nuigt, mubj nttcatgha jns ecca pngi th `nbthrstjnt mgljt gmpnbt nuigt qunkgty.

_htcatgnk gssucs gabkuic6

>. Gaiustry bhashkgintgha5. Bha`kgbt wjca nuigthr prhvgics aha-nuigt scrvgbcs

2. Bha`kgbt wjca `hrmcr nuigthr gs jgrci ns B@H

9. Nuigthr rhtntgha

\jnt gmpnbt, g` nay, ih cnbj h` tjcsc jnvc ha tjc kgdckgjhhi h` `uturcrcstntcmcat hr `rnui8

NSIGY ^SNKGYW


12/19

Ga tjc kntc >7:?s, tjcrc wcrc cgljt mnfhr nbbhuatgal `grms. Burrcatky tjcrcnrc `hur (tjc Egl @hur)

(+) Rbnkc h` nuigt `grms mntbjcs tjc sbnkc h` bhmpnagcs

(+) Cxpcrtgsc ey gaiustry nai rclgha

(+) Cxpcrtgsc ey `uabtgha (tnx, nuigt, systcms, ctb.)

(-) Ganicquntc aumecr h` `grms th bjhhsc nmhal

(-) Icbrcnsci bhmpctgtgha mgljt kcni th gabrcnsci `ccs

>. GAISRYUW BHARHKGINYGHA

0?% h` knrlc bhmpnagcs eckgcvc tjcrc gs na ganicquntc aumecr h` nuigt `grms. @cwcr

tjna 53% h` smnkk bhmpnagcs eckgcvc tjgs.

Nuigt `ccs jnvc rgsca, eut tjgs gs kgdcky iuc th lrcntcr bhst h` bhmpkgnabc wgtj RHZ, lrcntcrsbhpc, mhrc cxpcasgvc pcrshaack.

Rpkgttgal up Egl @hur whuki rciubc cxpcrtgsc nai icbrcnsc qunkgty.

LNH (5??:)


13/19

Rnrenacs Hxkcy prhjgegts nuigthrs `rhm pcr`hrmgal bcrtnga aha-nuigtscrvgbcs.

(+) Uciubcs phtcatgnk bha`kgbt h` gatcrcst

(+) Mgljt gmprhvc nuigthr gaicpcaicabc

(+) Bhmpnay bnaaht rctnkgntc g` gt igsnlrccs wgtj nuigthr

(-) Nuigthr jns cxpcrtgsc ga bhmpnay prhbciurcs

(-) Mgljt ec bjcnpcr `hr bhmpnay

5. AHA-NSIGY RCUPGBCR

Ah cvgicabc tjnt tjgs prnbtgbc jurts nuigt qunkgty (mcnsurci ey neahrmnk nbbrunks,

cnragals bhascrvntgsm, `ngkurc th gssuc qunkg`gci hpgagha, hr `uturc rcstntcmcat).

Bhalrcss igi aht tndc gath nbbhuat tjgs igsbha`grmgal cvgicabc, cvca tjhulj gt wnswgicky uaicrsthhi nt tjc tgmc.

Mnfhrgty h` bhmpnagcs ih aht eckgcvc tjc ecac`gts hutwcglj tjc bhsts.

Uhmnah (5??3)4 Nkcxnaicr, Enulucss, Ecragkc, Kcc, nai Mnrgcttn-\cstecrl (5?>2)


14/19

N bhmpnay mgljt icbgic th h``cr n fhe ga `ganabc, trcnsury, hr gatcrank nuigtth n mcmecr h` tjc cxtcrank nuigtgal tcnm.

(+) Nuigthr gs `nmgkgnr wgtj bhmpnay nai gts prhbciurcs

(+) Bhmpnay gs `nmgkgnr wgtj nuigthr whrdgal stykc

(+) Uciubcs ehtj jgrgal bhsts nai rgsd h` `ngkurc

(-) Nuigthr mgljt jnvc nkkclgnabc th `hrmcr cmpkhycr

(-) Nuigthr dahws gatcrank bhatrhks, mgljt `nbgkgtntc `rnui

2. @HUMCU NSIGYHU NR B@H

Mgxci cvgicabc.

Rhmc stuigcs `gai icbrcnsc ga cnragals qunkgty wjca bhmpnay jgrcs

`hrmcr nuigthr ns B@H.

Htjcrs `gai ah rckntgha ectwcca shurbc h` jgrc nai cnragals qunkgty.

Ihwickk nai Drgsjana (5??9)4 Lcglcr, Ahrtj, nai HBhaackk (5??3)


15/19

Nuigthr rhtntgha gs tjc prnbtgbc h` pcrghigbnkky bjnalgal cxtcrank nuigt`grms.

(+) Acw nuigthr mgljt ec mhrc gaicpcaicat

(+) Acw nuigthr jns `rcsj pcrspcbtgvc

(-) Bhstky th bjnalc nuigt `grms hr nuigt tcnms

(-) Acw nuigthr jns n stccp kcnragal burvc

9. NSIGYHU UHYNYGHA

Pcry kgttkc cvgicabc tjnt nuigthr rhtntgha gs bhst-c``cbtgvc hr tjnt gt

gmprhvcs nuigt qunkgty.

Jhwcvcr, nuigthr rcsglantgha (nuigthr qugts ecbnusc h`

igsnlrccmcat wgtj mnanlcmcat) mgljt ec n wnragal sgla h` `rnui.

Bnmcrna, Mcrkhttg, nai Ig Pgabcazh (5??3)4 \jgscanat, Rnadnrnluruswnmy, nai Unljuanaina (5??2)


16/19

Yjc nuigt bhmmgttcc pknys na gmphrtnat rhkc ga casurgal tjc gatclrgty h``ganabgnk rcphrtgal ey whrdgal wgtj mnanlcmcat th ictcrmgac stnainris `hrqunkgty, trnaspnrcaby, nai bhatrhks.

Yjc nuigt bhmmgttcc nksh jgrcs nai hvcrsccs tjc whrd h` tjc cxtcrank nuigthr.

Rtgkk, tjcrc nrc `cw rckgnekc mhicks tjnt tjc ehnri bna usc th ictcbtnbbhuatgal mnagpukntgha.

Nuigt bhmmgttcc c``cbtgvcacss kgdcky icpcais aht haky ha qunkg`gbntgha eutcalnlcmcat.

Rupcr`gbgnk bhastrngats ha nuigthrs (subj ns rhtntgha, bhhkgal h`` pcrghis, naiprhjgegtgha h` aha-nuigt scrvgbcs) nrc aht kgdcky th gmprhvc cnragals qunkgty.

BHABKSRGHAR


17/19

D_ML. Yjc Nuigt Bhmmgttcc Fhuracy. Ucbnkgerntgal hr tjc Acw Ahrmnk. 5??7 _uekgb Bhmpnay Nuigt Bhmmgttcc Mcmecr Rurvcy.

Invgi Eurlstnjkcr nai Gkgn Igbjcv. Cnragals Mnanlcmcat th Nvhgi Cnragals Icbrcnscs nai Khsscs. >7777:. Yjc Nbbhuatgal Ucvgcw.

Aniyn Mnkcadh nai Fhscpj N. Lruai`cst. unirhpjhegn6 Rtrntclgb Uhuaigal h` C_R Intn. 5?>9. Uhbd Bcatcr hr Bhrphrntc

Lhvcranabc nt Rtna`hri Sagvcrsgty \hrdgal _npcr.

Rnafccv Ejhfrnf, _nuk Jrgenr, Mnrb _gbbhag, nai Fhja MbGaags. Mndgal Rcasc h` Bcats6 Na Cxnmgantgha h` @grms Yjnt Mnrlgankky Mgss

hr Ecnt Nankyst @hrcbnsts. 5??7. Fhurank h` @ganabc.

Gkgn I. Igbjcv, Fhja U. Lrnjnm, Bnmpeckk U. Jnrvcy, nai Rjgvnrnm Unflhpnk. Cnragals unkgty6 Cvgicabc rhm tjc @gcki. 5?>2.

Fhurank h` Nbbhuatgal nai Cbhahmgbs.

Rusna Rbjhkz. @ganabgnk Rtntcmcat Yrcais ga tjc S.R.6 5??2-5?>5. 5?>9 Bcatcr hr Nuigt unkgty.

Mnrd R. Ecnskcy. Na Cmpgrgbnk Nankysgs h` tjc Uckntgha Ectwcca tjc Ehnri h` Igrcbthr Bhmphsgtgha nai @ganabgnk Rtntcmcat @rnui.>770. Nbbhuatgal Ucvgcw.

Invgi E. @nrecr. Ucsthrgal Yrust N`tcr @rnui6 Ihcs Bhrphrntc Lhvcranabc Mnttcr8 5??3. Nbbhuatgal Ucvgcw.

Mnrd R. Ecnskcy, Fhscpj P. Bnrbckkh, Inan U. Jcrmnasha, nai Ycrry K. Acnk. @rnuiukcat @ganabgnk Ucphrtgal >77:5???. Bhmmgttcc h` Rphashrgal Hrlnagzntghas h` tjc Yrcniwny Bhmmgssghas (BHRH).

EGEKGHLUN_JW


18/19

Vhc-Phaan _nkmrhsc, Pcraha F. Ugbjnrisha, nai Rusna Rbjhkz. Ictcrmganats h` Mnrdct Ucnbtghas th Ucstntcmcat Naahuabcmcats.

5??9. Fhurank h` Nbbhuatgal & Cbhahmgbs.

Mcsshi I. Ecacgsj. Yjc Ictcbtgha h` Cnragals Mnagpukntgha. >777. @ganabgnk Nankysts Fhurank.

LMG Untgals. NLU Mhick. 5?>2.

Invgi @. Knrbdcr nai Nanstnsgn N. Vndhkyudgan. Ictcbtgal Icbcptgvc Igsbussghas ga Bha`crcabc Bnkks. 5?>5. Fhurank h` Nbbhuatgal

Ucscnrbj.

Lhvcramcat Nbbhuatnegkgty H``gbc (LNH). Nuigts h` _uekgb Bhmpnagcs6 Bhatgauci Bhabcatrntgha ga Nuigt Mnrdct hr Knrlc _uekgb

Bhmpnagcs Ihcs Aht Bnkk hr Gmmcigntc Nbtgha. 5??:.

Uhecrtn Uhmnah. Yjc Rnrenacs-Hxkcy Nbt nai tjc Mndgal h` unbd Bhrphrntc Lhvcranabc. 5??3. Wnkc Knw Ucvgcw.

Bgaiy U. Nkcxnaicr, Rbhtt \. Enulucss, Lcaanrh Ecragkc, Whha-Jh Nkcx Kcc, nai Fcaag`cr Mnrgcttn-\cstecrl. Cbhahmgb C``cbts h` RHZ

Rcbtgha 9?9 Bhmpkgnabc6 N Bhrphrntc Gasgicr _crspcbtgvc. 5?>2. Fhurank h` Nbbhuatgal nai Cbhahmgbs.

Yjhmns I. Ihwickk nai Fnlna Drgsjana. @hrmcr Nuigt @grm _crshaack Ns B@Hs6 C``cbt ha Cnragals Mnanlcmcat. 5??9. BnanignaNbbhuatgal _crspcbtgvcs.

Mnrsjnkk N. Lcglcr, Invgi R. Ahrtj, nai Ercaina Y. HBhaackk. Yjc Nuigthr-th-Bkgcat Ucvhkvgal Ihhr nai Cnragals Mnanlcmcat. 5??3.

Fhurank h` Nbbhuatgal, Nuigtgal & @ganabc.

EGEKGHLUN_JW


19/19

Mnrn Bnmcrna, Cmgkgn Mcrkhttg, nai Igah Ig Pgabcazh. Yjc Nuigt @grm Uhtntgha Uukc6 N Ucvgcw h` tjc Kgtcrnturc. 5??3. RIN Ehbbhag

Ucscnrbj _npcr.

F. Rbhtt \jgscanat, Rrgagvnsna Rnadnrnluruswnmy, nai D. Unljuanaina. Mnrdct Ucnbtghas th Igsbkhsurc h` Ucphrtnekc Cvcats.

5??2. Nuigtgal6 N Fhurank h` _rnbtgbc nai Yjchry.

EGEKGHLUN_JW

10. financial reporting and external audit - quick guide series

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