სახელმძღვანელო 2013

saqarTvelos kontrolis palata

Ffinansuri auditis saxelmZRvanelo

2010

გამოყენებული ლიტერატურა

am saxelmZRvanelos momzadebisas gamoyenebulia Semdegi wyaroebi: auditis saerTaSoriso standartebi (ISA); umaRlesi auditoruli organoebis saerTaSoriso standartebi (ISSAI); umaRlesi auditoruli organoebis saerTaSoriso organizaciis (INTOSAI) eTikis kodeqsi da auditis standartebi; sajaro seqtoris buRaltruli aRricxvis saerTaSoriso standartebi (IPSAS); finansuri angariSgebis saerTaSoriso standartebi (IFRS); buRalterTa saerTaSoriso federaciis mier gamoqveynebuli rekomendaciebi.

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სარჩევი

1. შესავალი....................................................................................................................................................................4

1.1. სახელმძღვანელოს გამოყენების წესი 41.2. აუდიტის პროცესი 41.3. აუდიტის პროცესის დიაგრამა და ცხრილი 6

2. წინასწარი აუდიტორული პროცედურები......................................................................................................14

2.1. ეთიკის კოდექსი 142.2. აუდიტის რაობა 172.3. საერთო ანალიზი 23

3. სტრატეგიული დაგეგმვა.....................................................................................................................................29

3.1. აუდიტის სტრატეგიულ დაგეგმვასთან დაკავშირებული მნიშვნელოვანი საკითხები 293.2. არსებითობა 313.3. აუდიტის ობიექტის შესწავლა 333.4. სხვების მიერ შესრულებული სამუშაოს გამოყენება 613.5. აუდიტორული მოსაზრებები აუდიტის მიერ მომსახურე ორგანიზაციების გამოყენებაზე 72

4. დეტალური დაგეგმვა...........................................................................................................................................77

4.1. დეტალური დაგეგმვა 774.2. აუდიტორული შერჩევა 86

5. ადგილზე შესრულებული (ობიექტზე ჩატარებული) სამუშაოები........................................................93

5.1. აუდიტორული მტკიცებულებების მოპოვება 935.2. საქმიანობის დაწყება - საწყისი ნაშთები 1085.3. მსჯელობა წლის დასრულების შემდეგ 1105.5. განსაკუთრებული მსჯელობის საგანი მცირე ორგანიზაციების აუდიტში 1135.6. ეკოლოგიური საკითხების გათვალისწინება ფინანსური ანგარიშგების აუდიტში 1165.7. ელექტრონული ვაჭრობა 122

6. აუდიტის დასკვნა და აუდიტის ანგარიში (ფინანსური ანგარიშგების შესახებ)...........................124

6.1. სარეკომენდაციო წერილი 1246.2. აუდიტის დასკვნა ფინანსური ანგარიშგების შესახებ 1256.4. სპეციალური დანიშნულების აუდიტი 1376.5. ცალკეული ფინანსური ანგარიშგების, მისი შემადგენელი კომპონენტების აუდიტი 1396.6. შემაჯამებელი ფინანსური ანგარიშგების აუდიტი 140

7. აუდიტის დოკუმენტაცია და ხარისხის კონტროლი.................................................................................143

7.1. აუდიტის დოკუმენტაცია 1437.2. ხარისხის კონტროლი 148

8. დანართები............................................................................................................................................................154

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1. შესავალი

1.1. სახელმძღვანელოს გამოყენების წესი

es saxelmZRvanelo aris auditis Catarebis meTodologia, romliTac xelmZRvanelobs saqarTvelos kontrolis palatis auditori. am dokumentis amocanaa, auditorma daicvas masSi mocemuli etapebis Tanamimdevroba da auditi Caataros aRniSnuli procesis Sesabamisad;

saxelmZRvanelo moicavs Semdeg nawilebs:

winaswari auditoruli procedurebi – moicavs auditis jgufis Sedgenas, profesiuli eTikis principebTan Sesabamisobis dadgenas da auditis obieqtisagan misaRebi informaciis gansazRvras; strategiuli dagegmva – moicavs im faqtorebis gansazRvras, romlebic auditors auditis strategiuli gegmis Sedgenis SesaZleblobas miscems. es procesi aseve daadgens auditis obieqtis samuSao garemos yvela Sesabamis faqtors da uzrunvelyofs auditoris mier maT gaTvaliswinebas; detaluri dagegmva – auditorma unda SeimuSaos auditis gegma da unda Seavsos yvela mocemuli cxrili; adgilze Sesrulebuli samuSaoebi – auditors eZleva instruqcia auditis obieqtze samuSaos Casatareblad, romelic moicavs miTiTebebs, rogor unda Caataros man kontrolis meqanizmebis testireba, saangariSgebo TariRis Semdgomi movlenebis procedurebi da a. S.; auditis daskvna da angariSi – igulisxmeba auditis daskvna, angariSi da sarekomendacio werili, romlebic auditis procesis Semajamebeli dokumentebia; da auditis dokumentacia da xarisxis kontroli – auditis gegmis ganxorcielebisas auditorma unda warmoadginos Sesrulebuli samuSao standartuli auditoruli samuSao dokumentebis saxiT.

1.2. აუდიტის პროცესი

qvemoT mocemul diagramaze da cxrilSi aRniSnulia auditis Catarebisas Sesasrulebeli Tanamimdevruli moqmedebebi. auditis procesis TiToeul safexurs axlavs samuSao dokumenti (forma), romlis srulyofilad Sevseba am saxelmZRvanelos yvela moTxovnis dacvis garantiaa. TiToeul samuSao dokumentSi aris mimoxilvisa da bmulebis miTiTebis Sesabamisi moTxovnebi.cxrili auditors uqmnis warmodgenas im auditis Sesaxeb, romelic iwyeba dagegmviT da sruldeba auditis angariSis momzadebiT. samuSao dokumentebis umetesoba standartebis Sesabamisad unda momzaddes, zogierTi maTgani ki sanimuSo praqtikis danergvis mizniT mxolod sarekomendacio xasiaTisaa. cxrilSi warmodgenilia auditis procesis mokle mimoxilva. masSi mocemuli sakiTxebi auditis obieqtTan komunikacias moiTxovs. auditis mTeli procesis ganxorcielebis efeqtianoba swored auditis obieqtTan srulyofil komunikaciazea damokidebuli. amitom komunikacia metad mniSvnelovania auditis procesSi. misi ZiriTadi aspeqtebia: auditis werili, romelic mzaddeba da egzavneba auditis obieqts auditis dawyebamde da romliTac ganisazRvreba auditis mizani, mxareTa

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pasuxismgeblobebi da auditis programa, romelic moicavs ZiriTad gansaxilvel sakiTxebs; auditis dawyebis win Sexvedra auditis obieqtis xelmZRvanelobasTan; sarekomendacio werili, romelic egzavneba auditis obieqtis xelmZRvanelobas, romelmac masSi mocemul auditis Sedegebze 1 Tvis ganmavlobaSi unda gaakeTos komentari, Tu sxva vada ar aris dadgenili; auditis angariSi, romelic aucilebelia saerTo azris Sesaqmnelad auditis programiT gaTvaliswinebul im sakiTxebze, romlebic ganisazRvra auditis werilSi.

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1.3. აუდიტის პროცესის დიაგრამა და ცხრილი

saqmianoba mizani dokumentacia

winaswari auditoruli procedurebi

strategiuli dagegmva

detaluri dagegmva

eTikis moTxovnebisa da auditis Casatareblad saWiro

resursebis Sefaseba

obieqtis saqmianobis Seswavla, riskebis

identificireba, auditis midgomis gansazRvra

obieqtis saqmianobis Seswavla, riskebis identificireba da

Sefaseba

Sefasebul riskebze sapasuxod SemuSavebuli

auditoruli procedurebi

dagegmili da faqtiurad daxarjuli saaTebidasturi eTikur moTxovnebze

auditis jgufis kompetenciis matricaSeTanxmeba samuSaos ganawilebaze

auditis werili

arsebiTobis gansazRvrawina periodis auditis Sedegebis gaTvaliswineba

auditis obieqtis Seswavlaanalitikuri mimoxilvaSida auditis kiTxvariTaRliTobis kiTxvari

Sida kontrolis kiTxvari IT Sida kontrolis kiTxvari

funqcionirebadi sawarmo _ momsaxurebis uwyvetobis kiTxvari sxva auditorisa da eqspertis samuSaos gamoyeneba

procesebis aRwerilobakomponentis ZiriTadi kontrolebis saimedooba

auditis gegma

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saqmianoba mizani dokumentacia

adgilze Sesrulebuli samuSaoebi

daskvna da angariSgeba

xarisxis kontroli

auditoruli mtkicebulebis Sefaseba, auditis obieqtTan komunikacia, auditoruli daskvnisa da auditis angariSis momzadeba

angariSiseba momzadeba

kontrolis meqanizmebis testirebaxelmZRvanelobis oficialuri informacia

finansuri angariSgebis Semdgomi movlenebiauditis Semajamebeli memorandumi

samuSao dokumentebis gadamowmebis Sedegebimtkicebulebebis aRricxvis dokumenti

sarekomendacio werili auditis Sedegad gamovlenili sxvaobebi

momavali auditisaTvis gasaTvaliswinebeli sakiTxebiauditis daskvna da angariSi

xarisxis kontrolis kiTxvari xarisxis kontroli da dokumentacia

ZiriTadi auditoruli procedurebis ganxorcieleba

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winaswari auditoruli procedurebi

samuSao dokumentebimizani / gadawyvetilebebi / Sedegebi

kavSiri sxva samuSao dokumentebTan

savaldebulo samuSao dokumentebi

Semsrulebeli dammowmebeli

2.1 dagegmili da faqtiurad daxarjulisaaTebi

auditis TiToeuli komponentisa da dokumentisaTvis samuSao drois dagegmva.auditis CatarebisTvis daxarjuli faqtobrivi saaTebi

savaldebuloa da unda Seivsos TiToeuli auditisaTvis.

auditis jgufis xelmZRvaneli

zedamxedveli auditori.xels awers Sesabamisi sferos auditis departamentis ufrosi.

2.2 dasturi eTikur moTxovnebze

dasturi eTikis moTxovnebze savaldebuloa da unda Seivsos TiToeuli auditisaTvis.

jgufis TiToeuli wevri


2.3 auditis jgufis kompetenciis matrica

daskvna jgufis mier auditis CatarebisaTvis aucilebeli kompetenciis Sesaxeb


zedamxedveli auditori

xels awers Sesabamisi sferos auditis departamentisufrosi.

2.4 SeTanxmeba samuSaos ganawilebaze

SeTanxmeba samuSaos ganawilebaze




2.5 auditis werili auditis miznis, mxareTa pasuxismgeblobebisa da auditis programis Sesaxeb auditis werilis gagzavna auditis obieqtisTvis









3.1 arsebiTobis gansazRvra

arsebiTobis gamoTvla savaldebuloa da unda Seivsos TiToeuli


zedamxedveli auditori.

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auditisaTvis. xels awers Sesabamisi sferos auditis departamentis ufrosi.

3.2 wina periodis auditis Sedegebis gaTvaliswineba

wina periodis auditis Sedegebis mimoxilva, romlebmac SesaZloa raime gavlena moaxdinos mimdinare wlis auditze

gamovlenili riskebis gadatana auditis gegmis samuSao dokumentSi


auditori zedamxedveli auditori

3.3 auditis obieqtis Seswavla

auditis obieqtis Sesaxeb informaciis mopoveba

auditis gegmis samuSao dokumenti


3.4 analitikuri mimoxilva

riskis sferoebis identificireba maCveneblebs Soris mniSvnelovani gadaxrebidan gamomdinare




3.5 Sida auditis kiTxvari Sida auditis funqciis muSaobis Sefaseba


savaldebuloa da unda Seivsos TiToeuli auditisaTvis, romelsac aqvs Sida auditis departamenti.


3.6 TaRliTobis kiTxvari auditis obieqtis midrekileba TaRliTobisken




3.7 da 3.8

Sida kontrolis kiTxvari. IT Sida kontrolis kiTxvari

manualuri da programuli kontrolis garemosTan dakavSirebuli mniSvnelovani riskebis identificireba


savaldebuloa da unda Seivsos TiToeuli auditisaTvis. IT Sida kontrolis Sesafasebeli kiTxvari mxolod im SemTxvevaSi unda Seivsos, Tu sistema kompiuterizebulia.


3.9 funqcionirebadi sawarmo _

momsaxurebebis an mimdinare saqmianobis stabilurobasTan

gamovlenili riskebis gadatana auditis

savaldebuloa da unda Seivsos TiToeuli


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momsaxurebis uwyvetobis kiTxvari

dakavSirebuli riskebis identificireba gegmis samuSao dokumentSi

auditisaTvis.

3.10 sxva auditoris samuSaos gamoyeneba

imis dadgena, Tu raSi SeiZleba iqnes gamoyenebuli sxva auditoris (Tu aseTi arsebobs) samuSao

Seivseba saWiroebisamebr.


3.11 eqspertis samuSaos gamoyeneba

imis dadgena, Tu raSi SeiZleba iqnes gamoyenebuli eqspertis (Tu aseTi arsebobs) samuSao



detaluri dagegmva





4.1 procesebis aRweriloba

procesebis aRwerisas kontrolis meqanizmebisa da SesaZlo riskebis identificireba




4.2 komponentis ZiriTadi kontrolebis saimedooba

imis Sefaseba, akmayofilebs Tu ara kontrolis ZiriTadi meqanizmebi kontrolis miznebs da SeiZleba Tu ara maTze dayrdnoba yvela Sesabamisi mtkicebulebisTvis. Tu kontrolis meqanizmebze dayrdnoba SesaZlebelia, unda gagrZeldes kontrolis meqanizmebis testireba

procesebis aRwerilobis samuSao dokumentSi identificirebuli riskebis gansazRvra mtkicebebTan mimarTebiT da imis gadawyveta, Sesamowmebelia Tu ara kontrolis meqanizmebi

savaldebuloa da unda Seivsos TiToeuli Sesamowmebuli komponentisaTvis.


4.3 auditis gegma auditoruli procedurebis dagegmva da riskebis Sefaseba TiToeuli komponentisaTvis




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Aadgilze Sesrulebuli samuSaoebi

samuSao dokumentebi mizani / gadawyvetilebebi / Sedegebi




5.1 kontrolis meqanizmebis testireba

kontrolebis testirebis dokumenturad asaxva

procesebis aRwerilobis samuSao dokumenti

savaldebuloa da unda Seivsos TiToeuli Sesamowmebuli komponentisaTvis.


5.2 xelmZRvanelobis oficialuri informacia

damatebiTi auditoruli mtkicebulebis miReba auditis obieqtis xelmZRvanelobisgan oficialuri formiT. es werili Seicavs auditoris yvela moTxovnas. igi auditorebma unda warudginon auditis obieqts. werils xels awers Sesabamisi uflebamosili piri da mtkicebulebis saxiT ubrunebs auditorebs.



Sesabamisi sferos auditis departamentis ufrosi

5.3 finansuri angariSgebis Semdgomi movlenebi

saangariSgebo wlis dasrulebis Semdeg im movlenebis identificireba, romlebic gavlenas axdens finansur angariSgebaze/ Semowmebul informaciaze




5.4 auditis Semajamebeli memorandumi

TiToeuli komponentisTvis auditis procesis Sejameba (reziume)

Semdegi samuSao dokumentebis Sejameba: komponentis ZiriTadi kontrolebis saimedooba, kontrolis meqanizmebis testireba

savaldebuloa da unda Seivsos TiToeuli Sesamowmebeli komponentisaTvis.



5.5 samuSao dokumentebis gadamowmebis Sedegebi

auditorebis mier Sesrulebuli samuSaos gadamowmeba

xarisxis kontrolis kiTxvari




5.6 mtkicebulebebis aRricxvis dokumenti

miRebuli/misaRebi mtkicebulebebis aRricxvis dokumenti




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daskvna da angariSgeba





6.1 sarekomendacio werili auditis obieqtis xelmZRvanelobisaTvis sarekomendacio werilis wardgena, romelic unda Seicavdes gamovlenil garemoebebs, Sedegebs, auditoris rekomendacias, da auditis obieqtis xelmZRvanelobis pasuxi



zedamxedveli auditori/Sesabamisi sferos auditis departamentis ufrosi, romelic sabolood awers xels daskvnas

6.2 auditis Sedegad gamovlenili sxvaobebi

auditis Sedegad gamovlenili sxvaobebis dokumentireba

auditis Semajamebeli memorandumi

savaldebuloa da unda Seivsos TiToeuli auditisaTvis



6.3 momavali auditisaTvis gasaTvaliswinebeli sakiTxebi

momavali auditorebisTvis yuradRebis gamaxvilebineba mniSvnelovan sakiTxebze




auditis daskvna da angariSi

standartuli auditis daskvnebis nimuSebi



zedamxedveli auditori/Sesabamisi sferos auditis departamentis ufrosi, romelic sabolood awers xels daskvnas

xarisxis kontroli





7.1 xarisxis kontrolis kiTxvari

im aspeqtebis identificireba, romlebic saTanadod ar Sesrulda auditis procesSi

yvela samuSao dokumenti

savaldebuloa da unda Seivsos TiToeuli



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xarisxis kontroli





auditisaTvis.

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2. წინასწარი აუდიტორული პროცედურები

2.1. ეთიკის კოდექსი

buRalterTa saerTaSoriso federaciis (IFAC) eTikis kodeqsi, umaRlesi auditoruli organoebis saerTaSoriso organizaciis (INTOSAI) eTikis kodeqsi sajaro seqtoris auditorisaTvissajaro seqtoris auditorisaTvis eTikur moTxovnebs gansazRvravს buRalterTa saerTaSoriso federaciis mier SemuSavebuli profesional buRalterTa da INTOSAI-s eTikis kodeqsebi. konceptualuri CarCo SemuSavda yvela profesionali buRaltris profesiuli eTikis fundamentur principebTan Sesabamisobis uzrunvelsayofad.garda amisa, sajaro seqtorze SeiZleba gavrceldes erovnuli eTikuri moTxovnebi, romlebic unda gaiTvaliswinoს auditorma. (ISSAI 1200 P13)saqarTvelos kontrolis palatis mosamsaxureTa eTikis kodeqsi SemuSavda INTOSAI-s mier aRiarebuli eTikuri standartebis safuZvelze da efuZneba saqarTvelos konstitucias, saqarTvelos saerTaSoriso xelSekrulebebsa da SeTanxmebebs, `saqarTvelos kontrolis palatis Sesaxeb~ saqarTvelos kanonsa da sxva normatiul aqtebs.

eTikis kodeqsis mizani, winapiroba da koncefciaeTikis kodeqsi (Semdgom _ kodeqsi) aris zogadi principebis erToblioba, romlebic gansazRvravs saqarTvelos kontrolis palatis mosamsaxureTa (Semdgom _ mosamsaxure) qcevis wess saqarTvelos kontrolis palataSi samsaxuris periodSi.kodeqsis mizania mosamsaxureTa sanimuSo qcevis uzrunvelsayofad profesiuli eTikis zogadi principebis damkvidreba. kodeqsis amocanaa, xeli Seuwyos saqarTvelos kontrolis palatis mier Tavisi funqciebis srulyofilad da efeqtianad Sesrulebas, misTvis saqarTvelos kanonmdeblobiT dadgenili saqmianobis principebis ganmtkicebas da mis mimarT sazogadoebrivi da instituciuri ndobis amaRlebas.kodeqsis debulebebi vrceldeba mosamsaxuris iseT saqmianobazedac, romelic kodeqsiT ar aris gansazRvruli, magram TavisTavad gamomdinareobs misi principebidan da suliskveTebidan.kodeqsis moqmedeba vrceldeba yvela mosamsaxureze.kodeqsi im Rirebulebebisa da principebis Tanamimdevruli formulirebaa, romlebiTac unda xelmZRvanelobdes auditori yoveldRiur saqmianobaSi. sajaro seqtoris auditoris damoukidebloba da ufleba-movaleobebi maRal eTikur moTxovnebs uyenebs auditors da auditoruli samuSaos Sesasruleblad daqiravebul personals. auditori unda iqceodes keTilsindisierad nebismier dros da viTarebaSi. mis profesiul qcevaSi arsebuli naklovanebebi an misi araswori saqcieli araxelsayrel mdgomareobaSi ayenebs sxva auditorebisa da saqarTvelos kontrolis palatis keTilsindisierebas, maTi auditoruli saqmianobis xarisxsa da dasabuTebulobas da SesaZloa saeWvo gaxados Tavad organizaciis sandooba da kompetenturoba. kodeqsi da misi gamoyeneba xels uwyobs auditorisa da misi saqmianobis mimarT ndobis amaRlebas da rwmenis ganmtkicebas.kodeqsis mizania, saqmianoba warmarTos profesionalizmis umaRlesi standartebiT, produqtiulobis maRali donis misaRwevad da, zogadad, sazogadoebrivi interesebisa da moTxovnebis dasakmayofileblad. kodeqsis miznebis misaRwevad aucilebelia Semdegi kriteriumebis dakmayofileba:

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ndoba _ sazogadoebaSi arsebobs informaciisa da informaciuli sistemebis mimarT ndobis saWiroeba;profesionalizmi _ saWiroa iseTi momsaxureba, romelsac auditis obieqti, mosamsaxure da sxva dainteresebuli piri aRiqvamen, rogorc profesionalurs;momsaxurebis xarisxi _ mosamsaxuris mier gaweuli yvela saxis momsaxureba unda akmayofilebdes umaRles standartebs;rwmena _ saqarTvelos kontrolis palatis momsaxurebis momxmarebels unda sjerodes, rom arsebobs profesiuli eTikis sistema, romelic aregulirebs am momsaxurebis gawevas.

patiosnebamosamsaxure unda iyos samarTlianobis ideebis erTguli, keTilsindisierad da pirnaTlad unda asrulebdes samsaxurebriv movaleobebs.mosamsaxures moeTxoveba patiosneba rogorc profesiuli, ise pirovnuli TvalsazrisiT. man Tavidan unda aicilos nebismieri qmedeba, romelic zians miayenebs piradad mis an saqarTvelos kontrolis palatis reputacias.

damoukidebloba da obieqturobamosamsaxure samsaxurebriv uflebaTa ganxorcielebisas da movaleobaTa Sesrulebisas ar unda moeqces auditis obieqtis, Tanamdebobis piris, sajarod gamoxatuli Sefasebis an sxva iseTi faqtoris gavlenis qveS, romelmac SesaZloa xeli SeuSalos mas saqmianobis jerovnad ganxorcielebaSi.mosamsaxures ara aqvs ufleba, ganaxorcielos iseTi samsaxurebrivi saqmianoba, romlis mimarTac piradi interesi aqvs.mosamsaxure valdebulia dauyovnebliv Seatyobinos xelmZRvanels is garemoebebi, romlebic safrTxes uqmnis mis damoukideblobas an qmnis am safrTxis warmoSobis winapirobas.mosamsaxurem Tavi unda Seikavos nebismieri qmedebisagan, romelmac SesaZloa saeWvo gaxados misi damoukidebloba an gavlena moaxdinos mis samsaxurebriv saqmianobaze.mosamsaxure valdebulia miukerZoeblad Seasrulos misTvis dakisrebuli movaleobebi, saqarTvelos kanonmdeblobis moTxovnaTa dacviT gamoikvlios saqmisaTvis mniSvnelovani garemoebebi da gadawyvetileba miiRos am garemoebaTa Sefasebisa da Sejerebis safuZvelze.

politikuri neitralitetimosamsaxure ar SeiZleba iyos politikuri partiis wevri, monawileobdes politikur saqmianobaSi. mosamsaxurem, Tavisi politikuri Sexedulebebis miuxedavad, unda SeinarCunos damoukidebloba da saqmianoba miukerZoeblad unda ganaxorcielos.mosamsaxurem Tavi unda Seikavos nebismieri qmedebisagan, romelmac SesaZloa saeWvo gaxados misi obieqturoba da damoukidebloba an ziani miayenos saqarTvelos kontrolis palatis, rogorc politikurad neitraluri organos, reputacias.

interesTa konfliqtis dauSveblobamosamsaxure valdebulia daicvas „sajaro samsaxurSi interesTa SeuTavseblobisa da korufciis Sesaxeb“ saqarTvelos kanonis moTxovnebi, aseve ,,sajaro samsaxuris Sesaxeb~ saqarTvelos kanoniT dadgenili qcevis zogadi wesebi interesTa SeuTavseblobis SemTxvevaSi da korufciuli samarTaldarRvevis Tavidan asacileblad.

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mosamsaxures ekrZaleba nebismieri saCuqris an momsaxurebis miReba, romelmac SesaZloa gavlena moaxdinos misi samsaxurebrivi movaleobis Sesrulebaze an romelic SeiZleba aRqmul iqnes masze zemoqmedebad da saeWvo gaxados misi patiosneba, damoukidebloba da obieqturoba. mosamsaxurem xelmZRvanels unda Seatyobinos nebismieri arsebuli Tu SesaZlo interesTa SeuTavseblobis Sesaxeb (maT Soris, warsulSi auditis obieqtTan arsebuli SromiTi urTierTobis an sxva iseTi urTierTobis Taobaze, romlis gamoc is finansurad an sxvagvarad damokidebulia sxva pirze), romelmac SesaZloa gavlena moaxdinos misi saqmianobis Sedegebze.mosamsaxurem Tavi unda aaridos iseT urTierTobebs, romlebic qmnis korufciis risks.

profesiuli saidumloebis dacvamosamsaxure valdebulia ar gaaxmauros informacia, romelic misTvis xelmisawvdomi gaxda profesiuli saqmianobis ganxorcielebisas, garda im SemTxvevisa, rodesac informaciis gacema dakavSirebulia saqarTvelos kanonmdeblobiT gaTvaliswinebuli movaleobebis SesrulebasTan.auditis ganmaxorcielebeli mosamsaxure valdebulia auditis Sedegebi ar gaxados sajaro auditis Sedegebis Semajamebeli Sesabamisi dokumentis Sedgenamde.mosamsaxure valdebulia samsaxurebrivi uflebamosilebis ganxorcielebisas mopovebuli informacia ar gamoiyenos piradi miznebisaTvis.

pasuxismgeblobamosamsaxure valdebulia Tavisi saqmianoba ganaxorcielos saqarTvelos kanonmdeblobis safuZvelze, sajaro mosamsaxurisaTvis dadgenili qcevis zogadi wesebis Sesabamisad. mosamsaxure valdebulia daicvas is moTxovnebi, romlebic mas da mis Tanamdebobas Seexeba. mosamsaxure samsaxurebrivi movaleobis Sesrulebisas yovelTvis mowesrigebuli unda iyos.

profesionalizmimosamsaxures moeTxoveba kompetenturoba da dakisrebuli movaleobebis pasuxismgeblobiT Sesruleba.mosamsaxurem ar unda Seasrulos iseTi samuSao, romelSic mas ara aqvs saTanado codna da kvalifikacia, Tu ar miiRebs saWiro profesiul da kvalificiur daxmarebas, rac saSualebas miscems, kompetenturad Seasrulos samsaxurebrivi davaleba. Tu konkretuli sakiTxis ganxilvisas mosamsaxures ara aqvs saTanado codna da kvalifikacia, igi valdebulia es acnobos xelmZRvanels.mosamsaxure mudmivad unda zrunavdes Tavisi codnis ganaxlebasa da gaRrmavebaze, profesiuli unar-Cvevebis daxvewaze da kvalifikaciis amaRlebaze.

urTierTobis eTikamosamsaxure kolegebisa da sxvaTa mimarT Tavaziani unda iyos. man Tavi unda Seikavos nebismieri formis diskriminaciisagan da pativi unda sces sxva adamianis uflebebs, Tavisuflebebsa da Rirsebas.mosamsaxurem:a) xeli unda Seuwyos kolegebs Soris ndobis Camoyalibebas. man Tavi unda aaridos piradi Tu sxva saxis konfliqtebis gaRvivebas;

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b) profesiuli da kvalificiuri daxmareba unda gauwios im kolegebs, romlebsac es esaWiroebaT; g) Tavi unda Seikavos kolegis saqmianobaSi Carevisagan;d) ar unda Seiyvanos kolega SecdomaSi;e) taqtianad unda miuTiTos kolegas Tavis Secdomebsa da xarvezebze;v) unda imoqmedos kolegiurobis, profesiuli solidarobisa da jansaRi samuSao garemos SeqmnisaTvis aucilebeli sxva principebisa da normebis dacviT.

pasuxismgebloba kodeqsiT gaTvaliswinebuli wesebis darRvevisaTviskodeqsis moTxovnaTa darRveva iwvevs kanoniT gaTvaliswinebul disciplinur pasuxismgeblobas.saqarTvelos sakanonmdeblo an/da aRmasrulebeli xelisuflebis organoebi, auditis obieqtebi da farTo sazogadoeba darwmunebuli unda iyvnen saqarTvelos kontrolis palatis saqmianobis samarTlianobasa da miukerZoeblobaSi.ndobis saWiroeba sazogadoebis yvela nawilsa da jgufSi arsebobs. aucilebelia, rom saqarTvelos kontrolis palatis angariSsa da daskvnas adresati, momxmarebeli an informirebuli mesame mxare zedmiwevniT zust, swor da saimedo produqtad miiCnevdes.saqarTvelos kontrolis palatis mier Sesrulebuli yvela samuSao dadebiTad unda Seafason saqarTvelos saxelmwifo xelisuflebis umaRlesma organoebma da sazogadoebam kodeqsiT gansazRvruli principebis Sesabamisad.

2.2. აუდიტის რაობა

auditis saxeebisaqarTvelos kontrolis palata axorcielebs finansur, Sesabamisobisa da efeqtianobis audits.finansuri da Sesabamisobis auditi moicavs: angariSvaldebuli organizaciis finansuri angariSgebis damowmebas finansuri Canawerebis Semowmebis, Sefasebisა da finansuri angariSgebis Sesaxeb daskvnebis gamotanis meSveobiT; saxelmwifos finansuri angariSgebis Sesaxeb daskvnis gamotanas; finansuri sistemebisa da operaciebis audits, maT Soris, kanonmdeblobasTan da maregulirebel normebTan Sesabamisobis Sefasebas; Sida kontrolisa da Sida auditis funqciebis audits; auditis obieqtis mier miRebuli mmarTvelobiTi gadawyvetilebebis ekonomiurobis, Sedegianobisa da marTlzomierebis Sefasebasaudits; da nebismieri sakiTxTan dakavSirebiT angariSis warmodgenas, romelic gamomdinaroebs an dakavSirebulia auditTan daidan gamomdinare angariSs an masTan dakavSirebul yvela im sakiTxs, romlis wardgenac aucileblad miaCnia saqarTvelos kontrolis palatas; (ISSAI 1200E P4)

finansuri an Sesabamisobis auditis farglebSi saqarTvelos kontrolis palata amzadebს daskvnas, ramdenad samarTlianad asaxavs finansuri angariSgeba auditis obieqtis finansur mdgomareobasa da finansur Sedegebs.

efeqtianobis auditi dakavSirebulia ekonomiurobis, Sedegianobis (produqtiulobis) da mizanSewonilobis (efeqtianobis) auditTan da moicavs:

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marTvis ekonomiurobis (economy) audits saTanado mmarTvelobiTi principebis, praqtikis da auditis obieqtis xelmZRvanelobis politikis Sesabamisad; adamianuri, finansuri da sxva resursebis gamoyenebis Sedegianobis (produqtiulobis) (efficiency) audits, maT Soris, informaciuli sistemebis, Sedegebis miRwevis efeqtianobis maCveneblebis, monitoringisa da im procedurebis Semowmebas, romlebsac asrulebs auditis obieqti identificirebuli naklovanebebis gamosasworeblad; da saqmianobis mizanSewonilobis (efeqtianobis) (effectiveness) audits auditis obieqtis miznebis misaRwevad da saqmianobis faqtobrivi Sedegebis Sedarebas dagegmil maCveneblebTan.

auditi SeiZleba moicavdes sxva iseT mniSvnelovani sferoebis audits, rogorebicaa: informaciuli sistemebis auditi; garemos dacvis auditi; sagamoZiebo auditi.

auditis saxeebi, ori an/da orze erTze meti saxis auditis kombinacia damokidebulia auditis mizansa da Sesamowmebeli angariSebisa da angariSgebebis arsze.

finansuri da Sesabamisobis auditi

finansuri da Sesabamisobis auditi tardeba auditis saerTaSoriso standartebis da eTikuri moTxovnebis Sesabamisad, rac auditors saSualebas aZlevs, gamoitanos daskvna, momzadda Tu ara finansuri angariSgeba finansuri angariSgebisaTvis dadgenili miTiTebuli/moqmedi normatiuli bazis an/da kanoniT dadgenili moTxovnebis Sesabamisad. (ISA 200.3)

auditis daskvna finansuri angariSgebis Sesaxeb aZlierebs am finansuri angariSgebis marTebulobas, magram ar iZleva: organizaciis momavali funqcionirebis garantias; auditis obieqtis xelmZRvanelobis mier auditis obieqtis marTvis Sedegianobis (efficiency) an mizanSewonilobis (effectiveness) garantias; imis garantias, rom organizaciaSi adgili ar aqvs TaRliToba s ar xdeba . (ISA 200 A1)

finansuri da Sesabamisobis auditis miznebi

auditoris mizania: (ISA 200.9 & 11) miiRoseba gonivruli rwmunebaisa imis Taobaze, Seicavs Tu ara

finansuri angariSgeba raime arsebiT uzustobas, romelic gamowveulia TaRliTobiT an daudevrobiT, rac auditors saSualebas miscems, gamoitanos daskvna, momzadda Tu ara finansuri angariSgeba moqmedi finansuri angariSgebis standartebisa da kanonmdeblobis Sesabamisad;

finansuri angariSgebis Sesaxeb auditis angariSis momzadeba da misi gavrceleba auditis saerTaSoriso standartebis Sesabamisad, auditoris mier gamovlenili faqtebis gaTvaliswinebiT;

momxmarebelTan, auditis obieqtis xelmZRvanelobasTan an mesame mxaresTan komunikacia auditidan gamomdinare sakiTxebze, saerTaSoriso standartebis an kanonmdeblobis moTxovnaTa Sesabamisad.

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am miznebis misaRwevad auditorma unda gamoiyenos profesiuli msjeloba da, auditis procesSi unda SeinarCunos profesiuli skepticizmi, maT Soris, da unda: unda gamoavlinos da Seafasos im arsebiT uzustobaTa riskebi, romlebic gamowveulia daudevrobiT an TaRliTobiT, auditis obieqtisa da misi garemos, maT Soris, misi Sida kontrolis meqanizmebis Seswavlis safuZvelze; moipovos sakmarisi da Sesaferisi auditoruli mtkicebulebebi raime arsebiTi uzustobebis Sefasebul riskebze saTanado reagirebis SemuSavebisa da ganxorcielebis meSveobiT; moamzados daskvna finansuri angariSgebisa da yvela im damatebiTi miznis Sesaxeb, romelzedac, mopovebuli auditoruli mtkicebulebebidan gamomdinare, savaldebuloa angariSis momzadeba. (ISA 200.7)

damatebiTi mizani gamomdinareobs iqidan, rom sajaro seqtorSi auditis mizani xSirad ufro farTomasStabiania. auditis mandatma an sajaro seqtoris organizaciebisaTvis gansazRvrulma movaleobebma, romlebic gamomdinareobs kanonmdeblobidan, maregulirebeli normebidan an/da sakanonmdeblo organoebis dadgenilebebidan, SesaZloa warmoqmnas damatebiTi mizani. es damatebiTi mizani SeiZleba moicavdes auditis Catarebisa d an angariSebis SedgenisaTvis pasuxismgeblobas, romelic Seexeba:

sakanonmdeblo moTxovnebTan, Seusabamobis (maT Soris, biujetsaTan da dakisrebul angariSvaldebulebasTanebTan Seusabamobis) Sesaxeb angariSebis Sedgenas, an/da

Sida kontrolis efeqtianobis Sesaxeb angariSebis Sedgenas.

damatebiTma mizanma sajaro seqtoris auditori SesaZloa miiyvanos arsebiTi uzustobebis damatebiTi riskebis Sefasebamde. Tumca, im SemTxvevaSic ki, Tu aseTi damatebiTi mizani ar arsebobs, SeiZleba arsebobdes sazogadoebis moTxovna da molodiniam SeiZleba mainc moiTxovos sajaro seqtoris auditoris mier sakanonmdeblo moTxovnebTan Seusabamobis an Sida kontrolis efeqtianobis Sesaxeb angariSis Sedgenis Taobazea. auditorma auditis dagegmvisas da ganxorcielebisas unda gaiTvaliswinos sazogadoebis aseTi molodinebimoTxovnebi da yuradReba unda miaqcios im sakiTxebs, romlebmac SesaZloa gamoiwvios zemoaRniSnul SeusabamobebTan dakavSirebuli riskebi. (ISSAI 1315 p3)

gonivruli rwmuneba (ISA 200.5)

auditis daniSnulebaa, auditis standartebis Sesabamisad waradginos gonivruli rwmuneba, rom mTlianad finansuri angariSgeba mTlianobaSi ar Seicavs arsebiT uzustobebs.

gonivruli rwmuneba aris maRali, magram ara absoluturi rwmuneba, rac ganpirobebulia auditisTvis damaxasiaTebeli im SezRudvebiTs gamo, romlebic qvemoTaa aRniSnuli. gonivruli rwmunebis warsadgenad auditorma unda moipovoს sakmarisi da Sesaferisi auditoruli mtkicebulebebi finansur angariSgebaSi arsebiT uzustobaTa ararsebobis Sesaxeb daskvnis gamosatanad. gonivruli rwmuneba Seexeba auditis mTel process.

Tu gonivruli rwmunebis miRweva SeuZlebelia warmodgenili mtkicebulebiT, auditorma unda gaiTvaliswinos auditis masStabis SezRudvis gavlena gamotanil auditorul daskvnaze. (ISA 200.12)

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is SezRudvebi, romlebic Tan axlavs auditis process, uaryofiT gavlenas axdens auditoris SesaZleblobaze, gamoavlinos arsebiTi uzustobebi da amis Sedegad moipovos absoluturi rwmuneba finansuri angariSgebis Taobaze. aseTi SezRudvebi ganpirobebulia arsebobs Semdegi faqtorebiTs gamo:

auditisaTvis SeirCeva operaciebis an sabalanso naSTebis mxolod garkveuli erTeulebi SeirCeva;

buRaltruli aRricxvisa da Sida kontrolis meqanizmebisTvis damaxasiaTebelia SezRudvebi, magaliTad, faruli SeTanxmebis SesaZleblobis ararseboba;

auditoruli mtkicebulebebis umetesoba damajerebelia, magram ara iseTi, rom maTze dayrdnobiT SesaZlebeli iyos daskvnis gamotana.

umetes SemTxvevaSi auditori eyrdnobა profesiul msjelobas, gansakuTrebiT maSin, rodesac iRebs gadawyvetilebas auditoruli procedurebis xasiaTis, droisa da moculobis Sesaxeb, an rodesac gamoaqvs daskvna mopovebuli auditoruli mtkicebulebebis safuZvelze. magaliTad, auditorma unda miiRos gadawyvetileba im gaTvlebis gonivrulobis Sesaxeb, romlebic ganaxorcielaakeTa auditis obieqtis xelmZRvanelobam finansuri angariSgebis momzadebisas.

Sesabamisoba auditis saerTaSoriso standartebsa (ISA) da umaRlesi auditoruli organoebis saerTaSoriso standartebis (ISSAI) praqtikul SeniSvnebTan Sesabamisoba

auditis saerTaSoriso standartebi aris auditoris mier zemoaRniSnuli miznebis misaRwevad gansazRvruli maregulirebeli CarCo normatiuli baza. am saxelmZRvaneloSi mocemuli masala Seicavs bmulebs sajaro seqtorSi moqmed auditis saerTaSoriso standartebsaze da umaRlesi auditoruli organoebis saerTaSoriso standartebis praqtikul SeniSvnebze sajaro seqtorisaTvis. garda amisa, am saxelmZRvanelos Sedgenisas gamoyenebulia finansuri, Sesabamisobisa da efeqtianobis auditis xarisxis kontrolis modelebi.

auditis dawyebamde an Sesabamisi principebis gamoyenebamde, auditori safuZvlianad unda gaecnos ma mTlianad unda waikiTxos ames saxelmZRvanelos imisTvis, raTa srulyofilad gaiazros, rogor gamoiyeneba mocemuli principebi rom aRniSnuli principebi samuSao dokumentebSi gamoiyenos. (ISA200.19) (ISSAI 1200 P15)

auditori uflebamosilia, auditorul daskvnaSi auditis saerTaSoriso standartebTan Sesabamisobaze miuTiTos mxolod maSin, rodesac auditis procesSi dakmayofilda auditis saerTaSoriso standartebis yvela saTanado moTxovna., romelic am auditisaTvis Sesabamisia. (ISA200.18,20)

auditis saerTaSoriso standartebis moTxovnaTa dasakmayofileblad, auditoris mier Sesrulebuli samuSao unda Seesabamebodes am standartebis TiToeul moTxovnas, Tu ar arsebobs Semdegi garemoebebi garda im SemTxvevebisa, rodesac:

auditis saerTaSoriso standartebi mTlianad Seusabamoa; an auditis saerTaSoriso standartebis erTi an ramdenime moTxovna

Seusabamoa imis gamoa Seusabamo, rom pirobiTia, xolo Tavad piroba ar arsebobs. (ISA200.22)

auditorma unda gaacnobieros auditis TiToeuli saerTaSoriso standartis mizani da unda daadginos is damatebiTi procedurebi, romlebic aucilebelia am miznebis misaRwevad. auditorma aseve unda Seafasos, ramdenad sakmarisi da Sesaferisia mopovebuli auditoruli mtkicebulebebi. (ISA200.21)

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user, 28/08/11,

ვერ გავიგე.

Tu auditori gamonaklisis saxiT gadawyvets, rom mizanSewonilia auditis saerTaSoriso standartebis romelime Sesabamisi moTxovnidan gadaxveva, man unda ganaxorcielos da dokumenturad unda daasabuTos alternatiuli auditoruli procedurebi am moTxovnis miznis misaRwevad. (ISA200.23)

Tu auditis saerTaSoriso standartebis Sesabamisi miznis miRweva SeuZlebelia, auditorma unda Seafasos misi miuRwevlobis gavlena auditorul daskvnaze. aseT SemTxvevaSi SeiZleba momzaddes modificirebuli auditis daskvna. (ISA200.24)

moTxovnebi auditorisadmi

auditis warmarTvisas samuSaos procesSi daculi da gaTvaliswinebuli unda iqnes Semdegi moTxovnebi:

profesiuli skepticizmi an gacnobiereba aRiareba, rom SeiZleba arsebobdes arsebiTi uzustobebis gamomwvevi garemoebebi. profesiuli skepticizmi afarToebs windaxedulobis cnebas da metad mniSvnelovania auditis dagegmvisa da CatarebisaTvis. (ISA200.15), (ISSAI 1200 P15)

profesiuli msjeloba, romelsac mihyavs auditori informirebul gadawyvetilebamde da konkretuli faqtebisa da garemoebebis mimarT Sesabamisi codnisa da gamocdilebis gamoyenebamde; (ISA200.16)

sakmarisi da Sesaferisi auditoruli mtkicebulebebi, romlebic mopovebuli unda iqnes auditoruli riskis dasaSveb donemde Sesamcireblad, raTa auditors SeeZlos daskvnebis gamotana maTze dayrdnobiT. (ISA200.17)

auditrebuli sagani (finansuri angariSgeba)

audits daqvemdebarebul finansur angariSgebas, romlis auditic unda Catardes, amzadebs auditis obieqtis xelmZRvaneloba. finansuri angariSgebis auditi ar aTavisuflebs auditis obieqtis xelmZRvanelobas pirebs Sesabamisi kanonmdeblobiT an maregulirebeli normebiT gaTvaliswinebuli pasuxismgeblobebisagan. (ISA 200.4)

auditis obieqtis xelmZRvanelobas warmoadgens erTi an ramdenime piri, romelic pasuxismgebelia am organizaciis saqmianobaze. auditis obieqtis xelmZRvanelobas aqvs auditorul saqmianobasTan dakavSirebuli, auditis saerTaSoriso standartebis Sesabamisi auditis obieqtis xelmZRvanelobas akisria Semdegi ZiriTadi pasuxismgeblobebi, romlebic fundamenturia: auditis saerTaSoriso standartebiT Casatareblad:

finansuri angariSgebis momzadeba finansuri angariSgebis moqmedi normatiuli bazis Sesabamisad;

Sida kontrolis meqanizmebis/sistemis arseboba/funqcionireba, romlebic/romelic aucilebelia iseTi finansuri angariSgebis mosamzadeblad, romelic ar Seicavs TaRliTobis an sxva saxis SecdomiT gamowveul arsebiT uzustobebs, TaRliTobas an sxva saxis Secdomas;;

auditorisaTvis yvela im informaciisa da personalis xelmisawvdomobis uzrunvelyofa, romelic aucilebelia da romelsac moiTxovseba auditoris mier auditorul mtkicebulebaTa mosapoveblad. (ISA 200.13.h,j)

finansuri angariSgeba mzaddeba finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad, romelic gansazRvrulia kanonmdeblobiT an maregulirebeli normebiT. Tavis mxriv, auditoris mier warmodgenili auditis daskvnis forma aseve damokidebulia finansuri angariSgebis Sedgenis normatiul bazaze.

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magaliTad, Tu sajaro seqtoris organizacias moeTxoveba finansuri angariSgebis wardgena finansuri angariSgebis Sedgenis iseTi normatiuli bazis Sesabamisad, rogoricaa sajaro seqtoris buRaltruli aRricxvis standartebi, romelic finansuri informaciis samarTlianad wardgenis erT-erTi CarCo magaliTia sajaro seqtorSi, aseT SemTxvevaSi auditoris daskvna moicavs elements, informaciis am standartebis Sesabamisad wardgenis Sesaxeb.

im SemTxvevaSi, Tu normatiuli baza moiTxovs mxolod `samarTlian wardgenas”, auditorma unda daaskvnas, wardgenilia Tu ara informacia samarTlianad da warmoadginos samarTliani mosazrebebi yvela arsebiT sakiTxze.. (ISA 200.8)(ISSAI 1200E P7)

kerZo da sajaro seqtorisTa auditebis Sedareba

qvemoT mocemul cxrilSi aRniSnulia ZiriTadi gansxvavebebi kerZo da sajaro seqtoris organizaciebs Soris.

auditis procesis ZiriTadi

aspeqtebikerZo seqtori sajaro seqtori

mogebis Sefaseba

kerZo seqtoris kompaniebis mizania saqmianobidan mogebis miReba.

sajaro seqtoris iseTi organizaciebi, rogorebicaa saministroebi, miznad mogebis miRebas ki ar unda unda daisaxon, aramed miRebuli saxsrebi unda gamoiyenon xarisxiani saqonlisa da momsaxurebis misawodeblad sazogadoebisa da dainteresebul pirTaTvis.

kanonmdebloba da maregulirebeli aqtebi/normebi

kerZo seqtorSi naklebi regulirebebiaad regulirdeba.

sajaro seqtoris saqmianobis maregulirebeli normebi da kanonebi ufro yovlismomcvelia.

angariSgeba gare auditori angariSs amzadebs kompaniis aqcionerebisa da mflobelebisaTvis.

gare auditori (saqarTvelos kontrolis palata) angariSs amzadebs angariSvaldebulia saqarTvelos parlamentisaTvis winaSe da ara kompaniis menejmentisaTvis.

wliuri finansuri angariSgeba

kerZo seqtoriს organizacia wliur angariSs, rogorc angariSvaldebulebis instruments, amzadebs aqcionerTaTvis da angariSvaldebulia maT winaSe.

sajaro seqtori angariSs, rogorc sajaro angariSvaldebulebis instruments amzadebs parlamentisa da farTo sazogadoebisaTvis, da angariSvaldebulia maT winaSe, rac moiTxovs met gamWirvalobas da damatebiT informaciis wardgenasganmartebiT SeniSvnebs moiTxovs.

momsaxurebis uwyvetoba da funqcionirebadi sawarmos principi

rodesac Cndeba saqmianobis uwyvetobis problema, kerZo seqtoris organizaciam SesaZloa Sewyvitos arseboba.

saxelmwifomTavrobo dafinansebis gamo sajaro seqtoris organizaciam SesaZloa ar Sewyvitos arseboba, magram misi unari momsaxurebis gawevis unaria SeiZleba mniSvnelovnad SeizRudos.

2.3. საერთო ანალიზი

22

user, 2011-08-28,

ეს არ არის ნახსენები, არამედ სხვა რამეა, გოუინგ ქონსერნ.

saqarTvelos kontrolis palatam unda SeimuSaos da SeinarCunos xarisxis kontrolis sistema, romelic moicavs organizaciis politikasa da procedurebs da dakavSirebulia Semdeg elementebTan dakavSirebiT:

xelmZRvanelobis pasuxismgebloba xarisxze; Sesabamisi eTikuri moTxovnebi; adamianuri resursebi; აuditoruli saqmianobis ganxorcielebaSesruleba; monitoringi. (ISQC 1.16)

saqarTvelos kontrolis palatis politika da procedurebi dokumenturad unda aisaxos, personals unda gaecnos da unda dainergos.

saqarTvelos kontrolis palatis xarisxis uzrunvelyofis politika da procedurebi asaxulia dokumenturad, romelic xelmisawvdomia kontrolis palatis TanamSromlebisaTvis saTanado formiTa da saSualebebiT. kontrolis palata uzrunvelyofs xarisxis kontrolis danergvas. (ISQC 1.17)

xelmZRvanelobis pasuxismgebloba xarisxze

saqarTvelos kontrolis palatam unda gansazRvravsos organizaciis politikasa da procedurebsi, romelTa daniSnulebaa Sinagani kulturis gaumjobeseba, rac, Sesabamisad, gazrdis auditis Catarebis xarisxs. am mxriv, saqarTvelos kontrolis palatis kvalificiurma personalma, romelsac aqvs saTanado unar-Cvevebi da gamocdileba, sakuTar Tavze unda aiRos pasuxismgebloba xarisxis kontrolis sistemaze pasuxismgebloba akisria saqarTvelos kontrolis palatis kvalificiur personals, romelsac aqvs saTanado unar-Cvevebi da gamocdileba,. (ISQC 1.18, 19)

Sesabamisi eTikuri moTxovnebi

saqarTvelos kontrolis palatis organizaciuli politika da procedurebi imisTvis unda ganisazRvros, rom uzrunvelyofsil iqnes gonivruli rwmunebas, rom organizaciisa da misi personalis srulad Seesabameba dadgenil eTikur moTxovnebsTan Sesabamisobis Taobaze. (ISQC 1.20)

aRniSnuli organizaciuliseTi politika da procedurebi saqarTvelos kontrolis palatas unda aZlevdes SesaZleblobas, akontrolos sakuTari organizaciis damoukideblobis xarisxi, maT Sorisa da uzrunvelyos Semdegi:

auditze pasuxismgebelma pirma unda warmoadginos informacia saqarTvelos kontrolis palatis personalis damoukideblobisa da Casatarebeli auditis mimarT SesaZlo safrTxeebisdabrkolebebis Taobaze;

organizaciis personalis damoukideblobis Taobaze informaciis aRricxvis, ganaxlebisa da monitoringis Sedegad saqarTvelos kontrolis palata gansazRvravsadvilad daadgens, akmayofilebs Tu ara personali damoukideblobis moTxovnebs, da miiRebs Sesabamis zomebs im garemoebaTa aRmosafxvrelad, romlebic safrTxes uqmnis damoukideblobas;

aucilebeliasaWiroa nebismieri safrTxis gamovlenaidentificireba, misi arsebobis Sesaxeb gancxadeba da misi aRmofxvra an Semcireba, usafrTxoebis zomebis miRebis meSveobiT;

saqarTvelos kontrolis palatis auditorebima auditis dawyebamde, magram weliwadSi aranakleb erTxel, unda warmoadgeinenon damoukideblobis moTxovnebTan Sesabamisobis werilobiTi dadasturebas;

kontrolis palata unda ganisazRvravos nacnobobisinteresTa konfliqtisa da nacnobobis safrTxis dadgenis kriteriumebsi da usafrTxoebis zomebsi am

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safrTxis dasaSveb donemde Sesamcireblad, rodesac erT obieqtze audits didi xnis ganmavlobaSi erTi da igive piri xelmZRvanelobs. periodulad ganxorcieldeba; saWiroa im pirTa rotaciais uzrunvelyofa, romlebic pasuxismgebeli arian xarisxis gare Sefasebaze, gansazRvruli periodis Semdeg, Sesabamisi eTikuri moTxovnebis Sesabamisad. (ISQC 1.21-25)

adamianuri resursebi

saqarTvelos kontrolis palata gansazRvravs organizaciis politikasa da procedurebs, raTa auditi Cataaros saWiro raodenobis iseTma personalma, romelsac aqvs Sesabamisi kompetencia, SesaZlebloba da akmayofilebs eTikur principebs, romlebic aucilebelia auditis profesiuli standartebisa da moqmedi maregulirebeli moTxovnebis Sesabamisad Casatareblad da mocemul garemoebaTa Sesabamisi auditis daskvnebis gasacemad. (ISQC 29.31)

saqarTvelos kontrolis palata auditis TiToeul proeqtze pasuxismgeblobas akisrebs da acnobs Sesabamisi kompetenciis, SesaZleblobebisa da funqciis Sesrulebaze uflebamosilebis mqone pirebs. (ISQC 30)

auditoruli saqmianobis ganxorcieleba

xarisxis kontrolis sistemebis, politikisa da procedurebis danergva saqarTvelos kontrolis palatis pasuxismgeblobaa. es sistemebi, politika da procedurebi unda uzrunvelyofdes gonivrul rwmunebas, rom auditi tardeba profesiuli standartebisa da maregulirebeli moTxovnebis Sesabamisad da rom saqarTvelos kontrolis palata amzadebs mocemuli garemoebebisaTvis Sesaferis daskvnebs. aRniSnuli moicavs procedurebs, romlebic uzrunvelyofს samuSaos zedamxedvelobisa da Semowmebis saTanado xarisxs da, saWiroebisamebr, Sesabamisi konsultaciebis miRebas.xarisxis kontrolis sistemis, politikisa da procedurebis danergva saqarTvelos kontrolis palatis pasuxismgeblobaa. aRniSnuli sistema, politika da procedurebi uzrunvelyofs gonivrul rwmunebas, rom auditi tardeba profesiuli standartebisa da maregulirebeli moTxovnebis Sesabamisad da rom saqarTvelos kontrolis palata amzadebs da gascems mocemuli garemoebebisaTvis Sesaferis daskvnebs. aRniSnuli moicavs procedurebs, romlebic uzrunvelyofs samuSaos zedamxedvelobisa da Semowmebis pasuxismgeblobis gansazRvras, xolo saWiroebis SemTxvevaSi, Sesabamisi konsultaciebis miRebas. (ISQC 32-34) (ISA 220.2)

saqarTvelos kontrolis palata aseve gansazRvravs politikasa da procedurebs, romlebic Seexeba xarisxis uzrunvelyofis funqcias. aRniSnulies funqcia uzrunvelyofs auditis damoukideblad gadamowmebas SerCeviTi meTodiT da miRebuli Sedegebis xelmZRvanelobisaTvis moxsenebas. (ISQC 35-41)

saqarTvelos kontrolis palata gansazRvravs procedurebs auditis vadebSi dasrulebis mizniT, auditis angariSis momzadebis Semdeg, romelic aseve uzrunvelyofs m auditis dasrulebisas, mas Semdeg, rac momzaddeba auditis angariSi, unda SeimuSaos politika da procedurebi auditis dokumentaciis Senaxvisa da konfidencialurobis dacvis wesebis.a da procedurebis gansazRvrisaTvis (ISQC 46-47)

monitoringi

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saqarTvelos kontrolis palatam unda gansazRvravsos politikasa da procedurebsi gonivruli rwmunebis misaRebad, rom xarisxis kontrolisa da uzrunvelyofis sistemasTan dakavSirebuli organizaciuli politika da procedurebi adeqvaturi da saTanadoa, Sesabamisad, saTanadod da efeqtianad muSaobs praqtikaSi. aRniSnuli organizaciuli politikaseTi politika da procedurebi unda moicavdes saqarTvelos kontrolis palatis xarisxis kontrolisa da uzrunvelyofis sistemis mudmiv Seswavlasa ganxilvasa da Sefasebas, maT Soris, dasrulebuli auditis proeqtebis SerCeviT Semowmebas. (ISQC 48)

saqarTvelos kontrolis palatis xarisxis uzrunvelyofis jgufi valdebulia, Seatyobinos auditis Sesabamis jgufs monitoringis procedurebis Sedegad gamovlenili naklovanebebi da rekomendacia gascesauwios maT gamosasworeblad.

Tu monitoringis procedurebis Sedegebi imaze miuTiTebs, rom SesaZlebelia angariSi Seusabamo yofiliyo an auditis procesSi gamotovebulia yofiliyo procedurebi, saqarTvelos kontrolis palatis xarisxis uzrunvelyofis jgufi adgens, raomeli damatebiTi RonisZiebebiamoqmedeba iqnebasaWiro Sesaferisi profesiul standartebTan da maregulirebel moTxovnebTan Sesabamisobis uzrunvelsayofad. amasTan, mniSvnelovania unda iqnes gaTvaliswinebuli iuridiuli konsultaciis miReba.

saqarTvelos kontrolis palata gansazRvravos politikasa da procedurebis, romelTa daniSnulebaa gonivruli rwmunebis miReba, rom saqarTvelos kontrolis palata saTanado reagirebas axdens saCivrebsa da , romelic Seexeba saqarTvelos kontrolis palatis saqmianobis profesiul standartebTan, normatiul moTxovnebTan da mis xarisxis kontrolis sistemasTan Seusabamobas isini Seesabameba profesiul standartebs, maregulirebel normebsa da sakanonmdeblo moTxovnebs da xarisxis kontrolis sakuTar sistemas. (ISQC 55-56)

dokumentacia

saqarTvelos kontrolis palata gansazRvravs saTanado dokumentaciis warmoebis politikasa da procedurebs xarisxis kontrolis sakuTari sistemis TiToeuli elementis muSaobis mtkicebulebis warmodgenis mizniT. (ISQC 57)

saqarTvelos kontrolis palatisstrategiuli dagegmavis etapi

saqarTvelos kontrolis palata adgensawesebs garkveul moTxovnebs, romlebic unda dakmayofildes yvela auditis yvela proeqtis drosaTvis. strategiuli dagegmvis SemuSavebiss procesSi, auditis jgufma zedamxedvel auditorsa da Sesabamisi sferos auditis departamentis ufross gansaxilvelad unda warudginos samuSao dokumentebi gansaxilvelad unda warudginos zedamxedvel auditorsa da Sesabamisi sferos auditis departamentis ufross, xarisxis kontrolis aspeqtebis gaTvaliswinebiT. zemoaRniSnuli aspeqtebi aisaxeba kontrolis palatis strategiul gegmaSi.T.

auditoris, anu auditze pasuxismgebeli piris roli

TiToeuli auditis TiToeuli proeqtze, aTvis auditze pasuxismgebelma pirma auditorma unda Camoayalibos gamoitanos daskvna im moTxovnebTan

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user, 28/08/11,

გვჭირდება?

user, 2011-08-28,

ბუნდოვანია, აქ საუბარა აუდიტის სტრატეგიულ დაგეგმვაზე თუ პალატის ორგანიზაციულ სტრატეგიაზე?

user, 28/08/11,

allegations

user, 28/08/11,

აქ ინგლისურში ნახსენებია კონტროლის პალატა და არა ხარისხის ჯგუფი.

Sesabamisobis Sesaxeb, romelic vrceldeba auditis konkretul proeqtze.konkretul auditze. aRniSnuli moicavs Semdegs:

saqarTvelos kontrolis palatisgan Sesabamisi informaciis mopovebasmiRebas iseTi garemoebebisa da urTierTobebis identificirebisa dasadgenad da SesafasebladisaTvis, romlebic safrTxes uqmnis damoukideblobas;

mopovebuli informaciis saTanadod Sefasebas, ramdenad uqmnis safrTxes aRniSnuli informacia damoukideblobis principebs.

aseTi safrTxeebis aRmofxvris an dasaSveb donemde Semcirebis mizniT

usafrTxoebis zomebis miRebas. auditis jgufis xelmZRvanelma Tavis xelmZRvanelobas droulad unda acnobosmoaxsenos am sakiTxis gadauWrelobis Taobaze, saTanado zomebis misaRebad;

damoukideblobis Sesaxeb daskvnisa da amasTan dakavSirebuli daskvnis damadasturebeli diskusiebis dokumenturad asaxvas. (ISA 220.11, ISSAI 1220E P4,P6)

auditis proeqtis dawyebamde auditze pasuxismgebelma pirma unda daadasturos, rom auditis jgufi da yvela eqsperti, romelic ar warmoadgens auditis jgufis wevrs, koleqtiurad mxares:

Seesabamebian eTikur, maT Soris, damoukideblobis moTxovnebs (ix. eTikis kodeqsis samuSao dokumenti 2.4.2.);

maT aqvT saTanado kompetencia da SesaZlebloba, Caataron auditi profesiuli standartebisa da moqmedi maregulirebeli normebisa da sakanonmdeblo moTxovnebis Sesabamisad da saTanado wesiT Seadginon auditis angariSi (ix. Kompetenciebis cxrilis samuSao dokumenti 2.4.3.);; (ISA 220.14)

maT aqvT sakmarisi dro auditis Casatareblad (ix. dagegmili da realuri saaTebis samuSao dokumenti 2..4.1.).

auditze pasuxismgebeli piri valdebulia, mTeli auditis ganmavlobaSi: gansakuTrebuli yuradReba miaqcios eTikuri moTxovnebis dacvas,

CainiSnos da dokumenturad asaxos eTikur moTxovnebTan nebismieri Seusabamoba da uzrunvelyos saTanado zomebis miReba; (ISA 220.9,10)

sakuTar Tavze ikisros aiRos auditis xelmZRvanelobis, zedamxedvelobisa da Sesrulebis pasuxismgebloba; (ISA 220.15)

sakuTar Tavze aiRos ikisros auditis xarisxis kontrolis pasuxismgebloba, risTvisac aucilebelia auditis dokumentaciis Semowmeba da auditoruli mtkicebulebebis sakmarisobisa da Sesaferisobis dadastureba; (ISA 220.16,17)

sakuTar Tavze aiRos ikisros pasuxismgebloba, rom rTul an/da sadavo sakiTxebze auditis jgufma miiRo saTanado konsultaciais, ris Sedegadac miRebulia saTanado daskvnebi miRebisa da saTanado daskvnebis gamotanis pasuxismgebloba. aseTi konsultacia dokumenturad unda aisaxos. (ISA 220.18,24d)

auditis werili

finansuri auditis ganxorcieleba warmoadgens yovelwliur savaldebulo moTxovnas. am moTxovnisgan gadaxvevis SemTxvevaSi, aucilebelia Sesabamisi komunikacia winamosamzadebeli RonisZiebebis etapze. saqarTvelos kontrolis palata saqarTvelos parlaments unda ganumartos aRniSnuli valdebulebidan gadaxvevis Sesaxeb. Tu auditis procesSi iqmneba

26

user, 28/08/11,

ეს არის რეალური შინაარსი, თუ დედანით ვიმსჯელებთ, მაგრა გვჭირდება?

iseTi garemoebebi, romlebic, Cveulebriv, iwvevs auditis Sewyvetas, sajaro seqtoris auditorma unda moamzados ufro detaluri angari(ISSAI 1220 P7)(ISSAI 1200 P11)

eTikuri da kompetenciis moTxovnebi saTanado ganxilvis Semdeg Tu aSkaraa, rom auditis jgufs Seswevs auditis Catarebis unari, dgeba auditis werili, romelic brZanebasTan erTad egzavneba auditis obieqtis Sesabamis pasuxismgebel pirs (ix. auditis werilis nimuSis samuSao dokumenti 2.4.5.). .

auditis werils xels awers saqarTvelos kontrolis palatis Tavmjdomare an Sesabamisi uflebamosilebis mqone piri. (ISSAI 1220 P4)

auditis werilis daniSnulebaa auditis obieqtis xelmZRvanelobisaTvis auditis miznis, farglebisa ,da kanonmdeblobiT dadgenili mxareTa pasuxismgeblobebis a da auditis programis Sesaxeb informaciis miwodeba.

aAuditoris mizania, auditis obieqtis xelmZRvanelobasTan miaRwios SeTanxmebas auditis Catarebis safuZvlebis arsebobis Sesaxeb, ma unda daadginos, misaRebia Tu ara finansuri angariSgebis Sedgenis normatiuli baza finansuri angariSgebis mosamzadeblad. auditis weriliT saqarTvelos kontrolis palata auditis obieqtis xelmZRvanelobas Seaxsenebs kanonmdeblobiT gansazRvrul pasuxismgeblobebs, kerZod, rom igi pasuxismgebelia: finansuri angariSgebis moqmedi standartebis Sesabamisad finansuri angariSgebis momzadebaze da mis samarTlianad warmodgenaze; Sida kontrolis iseTi meqanizmebis SemuSavebaze, romlebic uzrunvelyofs finansur angariSgebaSi uzustobebis ararsebobas; auditorisaTvis auditoruli mtkicebulebis mosapoveblad aucilebeli informaciisa da Sesabamisi personalis xelmisawvdomobis uzrunvelyofaze. (ISA 210.6)

auditis werilis Sinaarsiauditis werilis pirobebi werilobiT unda iqnes warmodgenili da unda moicavdes: auditis mizans; auditoris pasuxismgeblobas; auditis obieqtis xelmZRvanelobis pasuxismgeblobas, romelic sajaro seqtorSi ufro farToa; finansuri angariSgebis Sedgenis normatiuli bazis identificirebas finansuri angariSgebis mosamzadeblad. (ISA 210.9.10) (ISSAI 1300 P7; 1210 P6; P8)

auditis werilSi cvlilebebis Setana arapirveladi auditis SemTxvevaSi saqarTvelos kontrolis palatam unda daadginos, xom ar aris saWiro arsebuli auditis werilis pirobebis gadaxedva, Tu: (ISA 210.13) arsebobs varaudi, rom auditis obieqtis xelmZRvanelobas arasworad esmis auditis mizani; Seicvala Casatarebeli auditis programiT gaTvaliswinebuli sakiTxebi; auditis werilSi Setanil iqna cvlilebebi an gansakuTrebuli piroba; axlo warsulSi Seicvala auditis obieqtis xelmZRvaneloba; mniSvnelovnad Seicvala auditis obieqtis saqmianoba; sakanonmdeblo moTxovnebSi Setanil iqna cvlilebebi; finansuri angariSgebis mosamzadeblad gansazRvrul finansuri angariSgebis Sedgenis normatiul bazaSi ganxorcielda cvlilebebi; cvlilebebi iqna Setanili sxva saangariSgebo moTxovnebSi. (ISA 210.A28)

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Tu auditis obieqtis xelmZRvaneloba zRudavs auditis masStabs, auditorma es unda acnobos Sesabamis organoebs, magaliTad, samarTaldamcav organoebs. aseTi SeuTanxmeblobis da auditis masStabis SezRudvis uaryofiTi gavlena unda Sefasdes auditorul daskvnaSi. (ISA 210.17) (ISSAI 1210E P9)

auditis Sedegebiauditis Sedegebi maTi gamovlenisTanave dokumenturad unda aisaxos Sesabamisi formiT. es Sedegebi auditis obieqts ecnobeba: rekomendaciebis saxiT; auditis angariSis saxiT; auditis daskvnis saxiT. auditis angariSisTvis gaTvaliswinebuli sakiTxebi Setanili unda iqnes sarekomendacio werilSi, romelic auditis obieqtis xelmZRvanelobas miuTiTebs im problemur sakiTxebze, romlebic SeiZleba auditorul daskvnaze aisaxos. sarekomendacio werili, Cveulebriv, igzavneba auditis angariSTan erTad. masSi Tavmoyrilia yvela gamovlenili Sedegi. auditis obieqtis xelmZRvanelobas moeTxoveba sarekomendacio werilSi miTiTebul Sedegebze da rekomendaciebze komentaris gakeTeba.auditis obieqts waredgineba auditis angariSis proeqti.

komunikacia auditis drosauditis procesSi aucilebelia auditis obieqtis xelmZRvanelobasTan komunikacia. (ISA 260.18)saqarTvelos kontrolis palata komunikaciis politikis sferoSi gansazRvravs komunikaciis sasurvel meTodebs (zepiri, werilobiTi, eleqtronuli werili da sxva). unda arsebobdes auditis werilis gagzavnis dadgenili wesi, romlis Tanaxmad, werili piradad unda Cahbardes Sesabamis pirs auditis obieqtSi, xolo werilis miReba xelmoweriT unda daadasturos auditis obieqtis uflebamosilma warmomadgenelma. umetes SemTxvevaSi zepiri komunikacia arasaTanadoa. (ISA 260.19;20) saqarTvelos kontrolis palatis komunikaciis politika unda iTvaliswinebdes auditoris mier auditis obieqtis xelmZRvanelobasTan warmoebuli komunikaciis ZiriTad aspeqtebs. am dokumentiT gaTvaliswinebuli unda iqnes: komunikaciis mizani; komunikaciis forma; auditis jgufis wevrebi da auditis obieqtis warmomadgenlebi, romlebic pasuxismgebeli arian komunikaciaze; komunikaciis Sinaarsi; auditis obieqtis xelmZRvanelobasTan gamarTuli Sexvedrebisa da diskusiebis Sesaxeb dokumentacia. es, Cveulebriv, keTdeba saTanado dokumentaciis momzadebiT, romelic Seicavs aseT Sekrebebze ganxilul yvela sakiTxs da maTze miRebul yvela gadawyvetilebas. mTeli auditis ganmavlobaSi auditorsa da auditis obieqtis xelmZRvanelobas Soris unda iyos mudmivi komunikacia. xSirad auditis obieqtis xelmZRvanelobasTan diskusiebi xels uwyobs auditis Catarebasa da marTvas auditis standartebis Sesabamisad. komunikaciaSi igulisxmeba informacia, romelic moicavs sul mcire Semdeg dokumentebs: auditis werils; sarekomendacio werils; auditis daskvnasa da angariSs.

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komunikacia informaciis mosapovebladinformaciis mopoveba auditis obieqtis personalis gamokiTxvis meSveobiT SeiZleba. miuxedavad imisa, rom SesaZlebelia zepiri gancxadebebi Sesabamisi informaciis mopovebis Zalian efeqtiani gza iyos, mtkicebulebis saxiT gamoyenebisas saWiroa maTi dokumenturad asaxva da dadastureba.

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3. სტრატეგიული დაგეგმვა

3.1. აუდიტის სტრატეგიულ დაგეგმვასთან დაკავშირებული მნიშვნელოვანი საკითხები

auditorma unda SeimuSaos da dokumenturad unda warmoadginos auditis gegma, romelic moicavs: riskis SefasebisaTvis dadgenili procedurebis moculobis, xasiaTisa da vadebis gansazRvras; mtkicebebis doneze detaluri dagegmvis procedurebis moculobis, xasiaTisa da vadebis gansazRvras, romlebic dokumenturad unda iqnes asaxuli detaluri dagegmvis periodSi; nebismier sxva proceduras, romelic uzrunvelyofs standartebTan Sesabamisobas. (ISA 300.9;12)auditorma ise unda dagegmos samuSao, rom auditi efeqtianad Catardes. cnobilia, rom auditis dagegmvis etapisaTvis didi droa saWiro. es imiTaa gamowveuli, rom auditori valdebulia riskis Sesafaseblad gaaanalizos da dokumenturad asaxos auditis procesi. (ISA 300.4)auditis dagegmva auditors exmareba imaSi, rom: saTanado yuradReba miaqcios auditis mniSvnelovan sferoebs; droulad gansazRvros da gadawyvitos potenciuri problemebi; saTanado organizeba gauwios auditis process; davaleba misces auditis jgufis wevrebs; xeli Seuwyos auditoruli samuSaos warmarTvas, zedamxedvelobasa da Semowmebas; koordinacia gauwios auditorisa da damoukidebeli eqspertis mier Sesrulebul samuSaos. (ISA 300.2)auditis procesis cxrilis mixedviT auditis jgufis xelmZRvaneli unda CaerTos auditis dagegmvaSi, maT Soris, auditis jgufis wevrebs Soris gamarTul diskusiaSi. (ISA 300.5) strategiuli dagegmvis etapze auditori dawvrilebiT unda gaecnos auditis obieqts da unda miiRos Semdegi mniSvnelovani gadawyvetilebebi: gansazRvros arsebiToba; Seiswavlos warmodgenili finansuri informacia (finansuri angariSgebebi), gansazRvros Sesamowmebeli operaciebi da angariSebis naSTebi; gaerkves auditis obieqtis saqmianobaSi arsebiTi uzustobebis gamosavlenad. yovelive es xorcieldeba analitikuri procedurebis meSveobiT, aseve Sida kontrolis meqanizmebisa da kontrolis garemos SefasebiT, Sida auditis muSaobis SefasebiT, saqmianobis uwyvetobis SefasebiT;

finansuri angariSgebis doneze arsebiTi uzustobebis riski da riskze reagirebis zogadi strategiaauditis riskis Sesamcireblad auditorma unda gansazRvros finansuri angariSgebis doneze gamovlenil mniSvnelovan uzustobebsa da riskze reagirebis strategia. aseTi reagirebis meqanizmi SeiZleba moicavdes auditis jgufis mier yuradRebis mtkicebulebaTa Segrovebaze gamaxvilebas. riskis Sefasebis dros saWiroa profesiuli skepticizmis SenarCuneba. aseve SesaZlebelia ufro gamocdili an specialuri unar-Cvevebis mqone personalis CarTva auditis procesSi an damatebiTi, gauTvaliswinebeli procedurebis ganxorcieleba. garda amisa, auditors, zogadad, SeuZlia Secvalos auditis

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Catarebis meTodebis moculoba, xasiaTi da vadebi identificirebuli riskis Sesabamisad. es SeiZleba moxdes ara marto dagegmvis, aramed auditis procesSic.sajaro seqtorSi auditis dros auditori iTvaliswinebs sakanonmdeblo sistemas da nebismier sxva Sesabamis wessa Tu normas an administraciul aqts, romelic gavlenas axdens auditis obieqtis saqmianobaze. aseTma faqtorebma SesaZloa gavlena moaxdinos auditis procedurebis xasiaTsa da masStabze, aseve arsebiTobis gansazRvraze.auditorma dokumenturad unda asaxos finansuri angariSgebis uzustobebze da dagegmvisas identificirebul riskze reagirebis meqanizmebi, aseve gansaxorcielebeli procedurebis meTodebi, moculoba, xasiaTi da vadebi. (ISA 330.28)

auditis saerTo strategiaauditorma auditis saerTo strategia SeiZleba Seajamos ZiriTad gadawyvetilebaTa mokle Canawerebis saxiT, romlebic Seexeba auditis saerTo masStabs, vadebs da mis Catarebas. (ISA 300.7)auditis saerTo strategia iTvaliswinebs yvela im strategiul aspeqts, romelmac SesaZloa gavlena moaxdinos auditis procesze. es aspeqtebi asaxulia auditis gegmis samuSao dokumentSi.

auditis procesSi dagegmvasTan dakavSirebuli gadawyvetilebebis Secvla auditis saerTo strategia unda iyos dakavSirebuli da dokumenturad asaxuli auditis detaluri gegmaSi. SesaZlebeli unda iyos auditis procesSi misi Secvla. (ISA 300.10) auditis dagegmva uwyveti, xangrZlivi procesia. moulodneli movlenebis, pirobebis Secvlis an auditis procedurebis Sedegebidan gamomdinare auditoruli mtkicebulebebis gamo auditors SeiZleba mouxdes auditis saerTo strategiisa da Sesabamisad, auditis detaluri gegmis (erTi an ramdenime komponentis) da, aqedan gamomdinare, Semdgomi auditoruli procedurebis dagegmili moculobis, xasiaTisa da vadebis Secvla. dagegmvis dokumentebSi Setanili yvela cvlileba dokumenturad unda iyos warmodgenili. (ISA 300.12)

xelmZRvaneloba, zedamxedveloba da samuSaos mimoxilvaauditorma unda dagegmos auditis jgufis wevrTa xelmZRvanelobis, zedamxedvelobisa da maTi samuSaos mimoxilvis moculoba, xasiaTi da vadebi. (ISA 300.11)auditis jgufis wevrTa xelmZRvanelobis, zedamxedvelobisa da maTi samuSaos mimoxilvis moculoba, xasiaTi da vadebi SeiZleba sxvadasxvagvari iyos, rac damokidebulia mraval faqtorze, maT Soris, auditis obieqtis sididesa da sirTuleze, auditis konkretul sferoze, arsebiTi uzustobebis riskebze, aseve auditis ganmaxorcielebeli personalis unarsa da kompetenciaze.

3.2. არსებითობა

arsebiTobainformacia arsebiTia, Tu misi gamotoveba an arasworad asaxva gavlenas ax-dens im momxmareblis gadawyvetilebebze, romelic finansur angariSgebas ey-

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rdnoba.auditori auditis gegmis Sedgenisas arsebiTi raodenobrivi uzustobebis aRmo-saCenad gansazRvravs arsebiTobis dones. amasTanave, gaTvaliswinebuli unda iqnes uzustobaTa raodenoba (raodenobrioba) da xasiaTi (Tvisebrioba). arsebiTobis gansazRvra efuZneba auditoris profesiul msjelobas da auditis obieqtis saqmianobaSi, risksa da finansur angariSebSi garkvevas. auditoris mizania, saTanadod gamoiyenos arsebiTobis koncefcia auditis dagegmvis, Sesrulebisa da angariSgebis dros, kerZod: Sesamowmebeli komponentebis gansazRvrisas (strategiuli dagegmva); auditis procedurebis moculobis, xasiaTisa da vadebis gansazRvrisas (detaluri dagegmva); uzustobebis Sedegebis Sefasebisas (angariSgeba). (ISA 320.5)arsebiToba SeiZleba iyos ori saxis, kerZod, raodenobrivi da xarisxobrivi. dagegmvis dros auditorma unda gansazRvros dasaSvebi arsebiTobis done, raTa gamoavlinos raodenobrivad arsebiTi uzustobebi. arsebiToba unda ganisazRvros mTlianad finansur angariSebTan mimarTebiT. Tumca, Tu auditori darwmunebulia, rom garkveuli naSTebisaTvis an informaciis wardgenisaTvis dasaSvebia naklebi moculobis arsebiToba, SesaZlebelia arsebobiToba calke ganisazRvros aRniSnuli Sesamowmebeli komponentisaTvis da calke iqnes igi gamoyenebuli am komponentze auditoruli procedurebis ganxorcielebisas. (ISA 320.10;11) auditori profesiuli msjelobis safuZvelze gansazRvravs raodenobrivi arsebiTobis dones, rogorc raodenobriv sidides. auditori arsebiTobis gansazRvris safuZvlad finansuri angariSebis yvelaze mniSvnelovan komponents iyenebs. safuZveli, romelze dayrdnobiTac ganisazRvreba arsebiToba, savaraudod, ar Seicvleba momavali auditebis periodSi, Tu Zireulad ar Seicvleba Sesamowmebeli obieqtis saqmianoba, magaliTad, misi uflebamosileba (mandati). xarjebis mqone iseTi auditis obieqtis SemTxvevaSi, rogoricaa saministro, arsebiTobis gansazRvris safuZvlad, Cveulebriv, miiCneva organizaciis saerTo danaxarjebi, xolo iseTi auditis obieqtis SemTxvevaSi, romelic awarmoebs Semosavlebis amoRebas, yvelaze mniSvnelovani iqneba Semosavlebis maCvenebeli da amitom Semosavlebi gaxdeba arsebiTobis gansazRvris safuZveli. auditori, Cveulebriv, gansazRvravს arsebiTobas mTliani danaxarjis, mTliani Semosavlis 0.25 procentidan 1 procentamde, mTliani aqtivebis 0.5 procentidan 2 procentamde an wminda mogebis 2.5 procentidan 10 procentamde diapazonSi. mTliani aqtivebis moculoba da wminda mogeba SeiZleba gamoyenebul iqnes arsebiTobis gansazRvris safuZvlad, Tu finansuri angariSgeba daricxvis meTodis gamoyenebiT momzadda. „asatani Secdoma~ aRniSnavs maqsimalur Secdomas generalur erTobliobaSi, romelsac misaRebad miiCnevs auditori da romelic ganisazRvreba, rogorc arsebiTobis 5 procenti. faqtori, romelmac SesaZloa gavlena moaxdinos im elementis SerCevaze, romlis safuZvelzedac gaiangariSeba raodenobrivi arsebiToba, moicavs punqtebs, romlebzedac finansuri angariSgebis momxmarebeli, Cveulebriv, amaxvilebs yuradRebas (magaliTad, danaxarji an Semosavali).dagegmvis dros dadgenili arsebiToba yovelTvis ar gansazRvravs im moculobas, romlis mixedviTac yvela uzustoba araarsebiTad miiCneva. uzustobebis orive maxasiaTebeli, moculoba (raodenobrivi) da xasiaTi (xarisxobrivi), gaTvaliswinebuli unda iqnes arsebiTi uzustobebis gansazRvris dros. qvemoT CamoTvlil SemTxvevebSi Secdoma klasificirebulia, rogorc xarisxobrivad arsebiTi: Tu aRmoCenilia Sesamowmebel naSTebTan da operaciebTan dakavSirebuli

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TaRliToba; Tu aRniSnuli sakiTxebi kanonmdeblobiTa da maregulirebeli normebiT aris gaTvaliswinebuli; Tu aRniSnuli sakiTxebi saxelmwifo an sazogadoebrivi interesis sagania. sajaro seqtoris organizaciaSi damatebiTi yuradReba unda daeTmos xarisxobriv arsebiTobas, radgan gasaTvaliswinebelia sakiTxis `konteqsti da xasiaTi~. saxelmwifo interesebis gaTvaliswinebiT, mniSvnelovania ara mxolod danaxarjebis aRricxva buRaltrul wignebSi, aramed imis gaazreba, ramdenad ekonomiuri, Sedegiani da mizanSewonilia es danaxarjebi. (ISA 320.6) (ISSAI 1320E P7; P8; P10)arsebiTobis doneebi SeiZleba ganisazRvros kontrolis sisusteebis Sesafaseblad. es gansakuTrebiT mniSvnelovania maSin, rodesac arsebobs Sida kontrolis meqanizmebis auditis Catarebis konkretuli moTxovna. aseT SemTxvevaSi kontrolis sisustis dasaSvebi norma ganisazRvreba TiToeuli saxis Sefasebuli kontrolis saqmianobisaTvis.

arsebiToba da auditis riski auditoris mier riskis Sefaseba gavlenas axdens gaangariSebuli arsebiTobis moculobaze. amgvar auditis risksa da arsebiTobas Soris ukuproporciuli damokidebuleba arsebobs. rac ufro maRalia auditis riski, miT ufro dabalia gansazRvruli arsebiTobis done, da piriqiT. Tu auditis procesSi nebismier dros auditori Secvlis riskis pirvelad Sefasebas, raodenobrivi arsebiToba xelaxla unda ganisazRvros. riskis Sefasebaze SesaZloa gavlena moaxdinos garemoebaTa cvlilebam, an auditorma organizaciis Sesaxeb informacia SeiZleba Secvalos auditoruli procedurebis ganxorcielebis Sedegad. Tu auditori Sualeduri periodis audits atarebs, arsebiToba Tavdapirvelad SeiZleba gaangariSebuli iqnes biujetiT gaTvaliswinebul monacemebze an Sualedur finansur informaciaze dayrdnobiT. aseTi arsebiToba saboloo informaciis wardgenisTanave unda gadaisinjos.

arsebiTobis gadasinjvaangariSgebis dros auditorma unda Seafasos finansur angariSebTan dakavSirebuli saboloo arsebiToba (aseve, saWiroebisamebr, arsebiTobis done TiToeuli operaciis klasisTvis, angariSebis naSTebisa da wardgenili informaciisaTvis). arsebiTobis gadasinjva aucilebelia mxolod maSin, rodesac gamovlindeba riskis donis an im finansuri informaciis cvlileba, romelsac efuZneba gaTvlebi. Tu gadasinjuli arsebiTobis done Tavdapirvelad gansazRvrul doneze dabalia, maSin auditorma, Tuki es SesaZlebelia, aseve unda gaiTvaliswinos, ramdenad aucilebelia komponentis doneze arsebiTobis gadasinjva. am dros saWiroa ganxorcielebuli auditoruli procedurebis Sesabamisobisa da Semdgomi procedurebis moculobis, xasiaTisa da vadebis gaTvaliswinebac. (ISA 320.13)

dokumentaciaauditoris samuSao dokumenti unda moicavdes sul mcire Semdeg informacias: arsebiToba finansuri angariSgebis doneze; saWiroebisamebr, arsebiToba komponentebis, angariSebis naSTebis an wardgenili informaciis doneze; arsebiTobis gadasinjva. (ISA 320.14)

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3.3. აუდიტის ობიექტის შესწავლა auditis obieqtis Sesaxeb informaciis Segroveba da arsebiTi uzustobebis riskis Sefasebaauditori unda gaecnos auditis obieqtis garemos da Sida kontrolis meqanizmebs, rac mas saSualebas miscems, Seafasos arsebiTi uzustobebis riski, miuxedavad imisa, riT aris igi gamowveuli _ Secdomis daSvebiT Tu TaRliTobiT, da optimalurad gansazRvros auditis Catarebis Sesabamisi meTodi. (ISA 315.1)auditis obieqtis operaciebis ukeT gasacnobad auditorma unda Seavsos Sesabamisi samuSao dokumentebi. am samuSao dokumentebSi wardgenili daskvnebi Semdeg unda Sejamdes auditis gegmis samuSao dokumentSi. kontrolis garemos kiTxvari, romelSic Sedis informaciuli teqnologiebi, asaxavs auditis obieqtis mdgomareobas finansuri angariSgebis doneze arsebul Tandayolil riskebTan mimarTebiT. analitikuri procedurebis samuSao dokumentSi wardgenilia obieqtis saqmianobis maCveneblebi da cvlilebebi, aRniSnulia savaraudo riskis sferoebi. auditis obieqtis operaciebis gasacnobad dagegmvis etapze Sesavseb samuSao dokumentSi Setanili mosazrebebi fundamenturi mniSvnelobisaa, radgan auditors ar SeuZlia maT gareSe auditis gonivrulad da efeqtianad Catareba. mniSvnelovania, rom auditorma samuSao dokumentis momzadebisas gamoiyenos profesiuli skepticizmi da ubralod ki ar daeyrdnos gamokiTxvis Sedegebs, aramed moipovos Sesabamisi mtkicebulebebi.

arsebiTi uzustobebis riskisabolood, auditorma unda gansazRvros, aris Tu ara Semowmebul finansur angariSgebaSi arsebiTi uzustobebi. organizaciis operaciebisaTvis yovelTvis damaxasiaTebelia imis riski, rom: momsaxureba ver iqnes gaweuli, magaliTad, SesaZleblobis SezRudvis gamo; organizaciaSi arsebobdes TanamSromlebis an xelmZRvanelobis TaRliTobis SemTxvevebi; finansuri angariSgeba moicavdes arsebiT Secdomebs TanamSromelTa mier treningis gavlis SesaZleblobis an Sesabamisi instruqciebis naklebobis gamo. auditTan dakavSirebuli riskis identificirebisa da SefasebisaTvis auditorma unda gaiaros Semdegi procesi:1. riski gamovlindeba strategiul (finansuri angariSis) doneze samuSao dokumentebis Sesabamisad ganxorcielebuli riskis Sefasebis procedurebiT; 2. am riskTan dakavSirebuli mmarTvelobiTi kontrolis meqanizmebis arseboba fasdeba strategiul doneze. es Sefaseba xorcieldeba Sida kontrolis kiTxvaris gamoyenebiT da analitikuri procedurebiT; 3. riski gaTvaliswinebulia finansuri angariSgebis doneze, xolo TiToeuli Semowmebuli komponentisaTvis _ mtkicebebis doneze detaluri dagegmvis dros.

riskis Sefasebis meTodebiauditis dasagegmad auditorma unda moipovos obieqtisa da misi garemos, maT Soris, misi Sida kontrolis meqanizmebis Sesaxeb informacia riskis Sefasebis meTodebis gamoyenebiT. es sakmarisi unda iyos arsebiTi uzustobebis riskis gansazRvrisa da SefasebisaTvis rogorc finansuri angariSgebis, ise mtkicebebis

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doneze. mxolod riskis Sefasebis meTodebis gamoyeneba ar aris sakmarisi daskvnis gamosatanad. (ISA 315.5) auditors SeuZlia riskis Sefasebis meTodebis gamoyenebiT (erTi meTodiT an meTodebis kombinaciiT) moipovos obieqtisa da misi garemos, maT Soris, misi Sida kontrolis meqanizmebis Sesaxeb informacia: (ISA 315.6) auditis obieqtis xelmZRvanelobisa da sxva pirebisagan; es gulisxmobs kontaqts auditis obieqtis mTavar personalTan, kompetentur pirebTan, maT Soris, auditis obieqtis gareT, da auditis Camtarebel sxva auditorTan; Aanalitikuri procedurebis Taobaze, romlebic moicavs: damtkicebul biujetTan sakaso xarjebis Sedarebas; wina da mimdinare wlebis finansur angariSgebaTa naSTebis Sedarebas da mniSvnelovani gadaxrebis mizezebis gamokvlevas; auditis obieqtis mier ganxorcielebuli operaciebis dinamikis analizs yovelTviuri sabalanso naSTebis mixedviT. Semdegi dokumentebis Semowmebis Taobaze:o sakanonmdeblo xasiaTis angariSebi da oqmebi;o auditis obieqtis xelmZRvanelobis mier momzadebuli damatebiTi dokumentebi, magaliTad, auditis obieqtis saqmianobis Sedegianobis angariSebi an dafinansebis moTxovnebi;o obieqtis TanamSromelTa Cvenebebi;o administraciuli da sxva miTiTebebi; o sakanonmdeblo organos oficialuri Canawerebi. auditorma SeiZleba moipovos sasargeblo informacia auditis obieqtis sxvadasxva rangis TanamSromlebisagan. es procedurebi aucilebelia arsebiTi uzustobis riskis gamosavlenad. TiToeul SemTxvevaSi auditorma unda gansazRvros, ra informaciaa saWiro da vis unda mimarTos mis misaRebad. analitikuri procedurebi SeiZleba daexmaros auditors uCveulo garigebebis an movlenebis, Tanxebis, procentuli Sefardebebisa da im tendenciebis gamovlenaSi, romlebmac SesaZloa gavlena moaxdinos finansuri angariSgebis an auditis procesze. analitikuri procedurebi gulisxmobs mniSvnelovani maCveneblebis procentuli Sefardebebisa da tendenciebis, maT Soris, winaswar gansazRvruli Tanxebidan gadaxrebis an sxva saTanado informaciasTan Seusabamo cvlilebaTa mizezebis Seswavlas. dagegmvis etapze analitikuri procedurebis ganxorcielebisas xdeba dagegmili maCveneblebis faqtobrivTan Sedareba. Tu aseTi Sedareba gamoavlens mniSvnelovan gadaxrebs (romlebic, Cveulebriv, aris nebismieri auditis dros), auditori maT iTvaliswinebs arsebiTi uzustobebis riskis dadgenis dros. auditorma am gadaxrebis Taobaze saTanado ganmarteba unda miiRos da unda moiZios ganmartebis damadasturebeli auditoruli mtkicebuleba. dakvirvebam da daTvalierebam SeiZleba gaamyaros auditis obieqtis xelmZRvanelobisa da sxva pirTa gamokiTxvebis Sedegad miRebuli informacia, aseve uzrunvelyos auditori obieqtisa da misi garemos Sesaxeb informaciiT. Cveulebriv, zemoaRniSnuli auditoruli procedurebi moicavs: dakvirvebas auditis obieqtis saqmianobasa da operaciebze; dokumentebis (magaliTad, samoqmedo gegmebisa da strategiuli gegmebis), Canawerebisa da Sida kontrolis instruqciebis daTvalierebas; auditis obieqtis xelmZRvanelobis mier momzadebuli angariSebis (magali-Tad, xelmZRvanelobis kvartaluri angariSebisa da Sualeduri finansuri angariS-gebis) gacnobas; obieqtis Senoba-nagebobebisa da sawarmoo simZlavreebis adgilze naxvas;

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operaciebisTvis Tvalyuris devnebas finansur angariSgebasTan dakavSire-buli informaciuli sistemis meSveobiT (procesis Tavidan bolomde gavla).Tu auditori apirebs auditis obieqtisa da misi garemos Sesaxeb wina periodebSi mopovebuli informaciis gamoyenebas is valdebulia daadginos, iyo Tu ara iseTi cvlilebebi, romlebsac SeeZlo gavlena moexdina am informaciis saTanadoobaze mimdinare auditSi. (ISA 315.9) arapirveladi auditis dros auditis obieqtze warmodgenis Sesaqmnelad auditors wina periodebSi SeZenili gamocdileba exmareba. magaliTad, wina auditebis dros ganxorcielebuli auditoruli procedurebi, Cveulebriv, uzrunvelyofs auditorul mtkicebulebebs auditis obieqtis organizaciuli struqturis, misi saqmianobisa da Sida kontrolis Sesaxeb, aseve informacias wina periodis uzustobebisa da maTze auditis obieqtis reagirebis Taobaze, rac exmareba auditors mimdinare auditis dros arsebiTi uzustobebis riskis SefasebaSi. Tumca SesaZlebelia amgva-ri informacia Seusabamo aRmoCndes auditis obieqtSi an mis garemoSi ganxorcielebuli cvlilebebis gamo. auditori atarebs gamokiTxvas da sxva Sesa-feris auditorul procedurebs, magaliTad, procesis Tavidan bolomde gavlas, raTa gansazRvros, iyo Tu ara iseTi cvlilebebi, romlebsac SeeZlo gavlena moexdina am informaciis saTanadoobaze.

auditis obieqtis Seswavlaაuditorma unda Seiswavlos auditis obieqti da misi garemo, maT Soris: Sesamowmebeli operaciebi, naSTebi da finansuri angariSgebis Sedgenis normatiuli baza; moqmedi sakanonmdeblo baza; man aseve unda gaiTvaliswinos misi maregulirebel normebTan Sesabamisoba, im nebismieri bazis CaTvliT, romelic gamoiyeneba Casatarebeli auditis ufro farTomasStabiani miznebisaTvis; (ISSAI 1315 P13 b; ISSAI 1300 P4) auditis obieqtisa da mis mier ganxorcielebuli operaciebis, dafinansebis, marTvis sistemis xasiaTi; axali politikuri procesebis gamo miRebuli gadawyvetilebebi, magaliTad, axali geografiuli mdebareobis an arsebuli adgilmdebareobis, reorganizaciis, maT Soris, sxva organizaciebis saqmianobis, axali programebis, sabiujeto Sekvecebis Taobaze; (ISSAI 1315 P12 a, g) dagegmvis procedurebi, miznebi da strategia da masTan dakavSirebuli operaciebi da riskebi, romlebmac SeiZleba gamoiwvios finansuri angariSebis arsebiTi uzustobebi; (ISSAI 1315 P13 d,e; ISSAI 1300 P4) auditis obieqtis finansuri saqmianobis Sefaseba da Semowmeba; Sesabamisi Sida kontrolis meqanizmebi, maT Soris, saxelmZRvanelo da informaciuli teqnologiebis (IT) garemo. am garemoSi Sedis kontrolis meqanizmebis SemuSaveba da danergva; gansakuTrebuli yuradReba unda mieqces TaRliTobis SemTxvevebs, auditis obieqtis winaaRmdeg sasamarTlo procesebsa da sarCelebs, dakavSirebul mxareebs da obieqtis momsaxurebis uwyvetobas (funqcionirebadi sawarmos principi); sakanonmdeblo organoebisa da auditis angariSis sxva momxmareblebis molodini. (ISA 315.11;12;13) (ISSAI 1300 P4)ganxorcielebuli riskis Sefasebis procedurebis moculoba, xasiaTi da vadebi damokidebulia iseT garemoebebze, rogorebicaa organizaciis sidide da kompleqsuroba, agreTve auditoris masTan muSaobis gamocdileba. garda amisa, auditorma unda gaiTvaliswinos da Seamowmos organizaciis arafinansuri saqmianobis moculoba. (ISSAI 1315 P13)

wina periodSi gaweuli rekomendaciebis gaTvaliswineba mimdinare

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auditSiauditorma unda gansazRvros, isev miekuTvneba Tu ara riskis sferos wina periodSi auditis angariSSi warmodgenili punqtebi. es keTdeba imis SefasebiT, gadadga Tu ara auditis obieqtis xelmZRvanelobam Sesabamisi nabijebi wina periodSi gaweuli rekomendaciebis Sesasruleblad, romlebsac SeeZlo gavlena moexdina auditis procesze. unda Sefasdes ganxorcielebuli gamosasworebeli RonisZiebebi, raTa ganisazRvros jer kidev arsebuli riskis sferoebi. aRniSnuli sakiTxebis mimoxilva iwyeba wina wels Catarebuli auditis angariSisa da sarekomendacio werilis ganxilviT. es sakiTxebi unda gadamowmdes da misi Sedegebi gaTvaliswinebuli unda iqnes auditis vadebis gansazRvrisa da dagegmvis dros. (ISSAI 1315 P10; ISSAI 1300 P4)

Sesamowmebeli operaciebi da angariSebis naSTebi auditorma kargad unda icodes organizaciis finansuri angariSgebis sistema da misi gamoyeneba auditis obieqtis mimarT. (ISSAI 1315 P12 c) auditors unda SeeZlos auditis obieqtis yvela operaciis Sesamowmebel punqtebad danawileba. es procesi mniSvnelovania imisTvis, rom auditma srulad moicvas yvela punqti. auditors kargad esmodes angariSis naSTis Sinaarsi da uzrunvelyos aRniSnuli operaciis saTanado komponentebad klasificireba.

kanonmdeblobasa da maregulirebel normebTan Sesabamisobis gaTvaliswinebaauditis obieqtis finansur angariSgebasa da operaciebze kanonmdeblobisa da maregulirebeli normebis gavlena SeiZleba sagrZnoblad gansxvavdebodes erTmaneTisagan. zogierTi kanoni an maregulirebeli norma pirdapir gavlenas axdens finansur angariSgebaze, sxvebi ki arsebiTad mniSvnelovania organizaciis operaciebisaTvis (anu arapirdapir gavlenas axdens). auditorma unda gaiTvaliswinos orives gavlena rogorc auditis obieqtis mier warmodgenil finansur informaciaze, ise mis mier warmoebul operaciebze. (ISSAI 1250E P5; P6; P7) (ISA 250.2;6) Seusabamobis cneba Seexeba auditis obieqtis winaswar ganzraxul an gaufrTxilebel qmedebas, romelic ewinaaRmdegeba kanonmdeblobas an maregulirebel normebs. aseT qmedebaSi igulisxmeba is operaciebi, romlebic ganaxorciela auditis obieqtma an misi saxeliT auditis obieqtis xelmZRvanelo-bam an TanamSromelma. Seusabamoba ar moicavs auditis obieqtis xel-mZRvanelobis an TanamSromlis mier piradi qcevis normebis darRvevas (ro-melic ar aris dakavSirebuli auditis obieqtis saqmianobasTan). (ISA 250.11)garda amisa, auditorma unda moipovos sakmarisi da Sesaferisi auditoruli mtkicebulebebi im normatiul aqtebTan Sesabamisobis Taobaze, romlebic, auditoris azriT, gavlenas axdens finansur angariSgebaze. auditoris samuSao SeiZleba moicavdes mxolod im specialur procedurebs, romlebic daexmareba mas finansur angariSgebaze arsebiTi gavlenis mqone sakanonmdeblo da normatiul aqtTa Seusabamobebis gamovlenaSi. am konteqstidan gamomdinare, aucilebelia mTeli auditis ganmavlobaSi profesiuli skepticizmis SenarCuneba. (ISA 250.7;8)

auditis obieqtis xelmZRvanelobis pasuxismgeblobaauditis obieqtis xelmZRvaneloba valdebulia uzrunvelyos auditis obieqtis operaciebis ganxorcieleba kanonmdeblobis Sesabamisad. obieqtis xel-mZRvanelobis pasuxismgebloba iTvaliswinebs kanonmdeblobis darRvevis Tavidan acilebas.

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qvemoT ganxiluli politika da procedurebi SeiZleba daexmaros auditis obieqtis xelmZRvanelobas kanonmdeblobis darRvevis Tavidan acilebasa da aRmoCenaSi: kanonmdeblobiT gaTvaliswinebuli moTxovnebis monitoringi da am moTxovnebTan saoperacio procedurebis Sesabamisobis uzrunvelyofa; Sida kontrolis Sesabamisi sistemebis Seqmna da funqcionireba; TanamSromlebisaTvis qcevis kodeqsis SemuSaveba da gacnoba da maT mier misi dacva; TanamSromlis momzadebა qcevis kodeqsis Sesabamisad; qcevis kodeqsis dacvis monitoringi da misi darRvevis SemTxvevaSi TanamSromlis mimarT disciplinuri zomebis miReba; iuridiuli konsultantebis mowveva kanonmdeblobiT gaTvaliswinebuli moTxovnebis dacvis monitoringis mizniT Sesabamisi daxmarebis gasawevad; im mniSvnelovani kanonebis aRricxvis warmoeba, romlebsac unda icavdes auditis obieqti Tavisi saqmianobis farglebSi, agreTve saCivrebis Ca-nawerebis warmoeba. (ISA 250.3; A2)

auditoris pasuxismgeblobaauditorma unda moipovos informacia organizaciis sakanonmdeblo da maregulirebeli struqturis Sesaxeb, moamzados da ganaxorcielos auditoruli procedurebi, romelTa mizaniა kanonmdeblobasTan SeusabamobiT gamowveuli arsebiTi uzustobebis gamovlena. auditis process axlavs gardau-vali riski, rom finansuri angariSgebis zogierTi arsebiTi uzustoba ver iqneba aRmoCenili.sajaro seqtoris yoveldRiur saqmianobaSi did rols asrulebs kanonmdebloba da maregulirebeli normebi. sajaro seqtoris organizaciebi imarTeba kanonmdeblobis Sesabamisad, romliTac moTxovnebi umetes SemTxvevaSi detalurad aris gawerili. auditorma unda gansazRvros kanonmdebloba, romelic arsebiT gavlenas axdens auditis obieqtis finansur angariSgebaze, da unda გაiTvaliswinos masTan Sesabamisoba. is faqti, rom auditors xSirad ar SeuZlia Seamowmos mTeli kanonmdebloba da yvela maregulirebeli norma, auditis procesis Tandayolili SezRudvaa. (ISA 250.4;5) auditorma auditis gegmaSi unda gansazRvros testirebis Catareba, romelic gamoavlens, Tu ramdenad xdeba kanonmdeblobisa da maregulirebeli normebis dacva. am procedurebis ganxorcieleba sakmarisi unda iyos imisaTvis, rom auditorma gamoTqvas mosazreba kanonmdeblobasTan Sesabamisobis Taobaze. (ISA 250 A5) (ISSAI 1250E P5; P7)kanonmdeblobaze zogadi warmodgenis Sesaqmnelad auditori, rogorc wesi: iyenebs arsebul codnas auditis obieqtis saqmianobis Taobaze; gamohkiTxavs auditis obieqtis xelmZRvanelobas obieqtis im politikisa da procedurebis Taobaze, romlebic Seexeba kanonmdeblobis dacvis sakiTxebs; gamohkiTxavs auditis obieqtis xelmZRvanelobas im normatiuli aqtebis Taobaze, romlebic, savaraudod, arsebiT gavlenas axdens obieqtis saqmiano-baze; amowmebs salicenzio da sxva maregulirebeli organoebis moTxovnebTan Sesabamisobas. (ISA 250.10)auditis Sedegad gamovlenil darRvevebTan dakavSirebiT auditorma unda daadginos, aris Tu ara kanonmdeblobasTan an maregulirebel normebTan Seusabamobis an savaraudo Seusabamobis SemTxvevebi. (ISA 250.15)Tu auditori aRmoaCens, rom aris kanonmdeblobasTan an maregulirebel normebTan Seusabamobis an savaraudo Seusabamobis SemTxvevebi, man unda:

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gaarkvios im movlenebisa da garemoebebis xasiaTi, romlebmac es ganapiroba; dagegmos Semdgomi testireba, raTa Seafasos aRmoCenili Seusabamobis gavlena finansur angariSgebaze; zemoaRniSnuli sakiTxi ganixilos auditis obieqtis xelmZRvanelobasTan. SesaZlebelia auditors iuridiuli konsultaciis miRebac dasWirdes; gaiTvaliswinos sxva auditorul angariSebSi (maT Soris, efeqtianobis auditis angariSebSi) warmodgenili nebismieri debulebis Seusrulebloba. (ISSAI 1250E P8)Tu auditors ar SeuZlia gansazRvros, iyo Tu ara kanonmdeblobis darRvevis iseTi faqtebi, romlebic gamowveulia sxva garemoebiT da ara auditis obieqtis mizeziT, man unda gaiTvaliswinos maTi gavlena auditis daskvnaze. (ISA 250.20)auditorma unda Seafasos zemoaRniSnuli darRvevebis SesaZlo gavlena auditis sxva aspeqtebze, maT Soris, riskis Sefasebis processa da auditis obieqtis xelmZRvanelobis mier wardgenili oficialuri informaciis (representation letter) saimedoobaze, da unda Seasrulos saTanado moqmedebebi. (ISA 250.21)auditoruli procedurebis dagegmvisas da Sesrulebisas, agreTve auditis Sede-gebis Sefasebisa da wardgenis dros auditorma unda gaacnobieros, rom auditis obieqtis mier kanonmdeblobis darRvevam SesaZloa arsebiTi gavlena moaxdinos finansur angariSgebaze. (ISA 250.2) Tu auditors eWvobs, rom auditis obieqtis xelmZRvanelobis wevrebi monawi-leoben kanonmdeblobis darRvevaSi, man es unda acnobos auditis obieqtis ufro maRali donis uflebamosil pirs. (ISA 250.24)kanonmdeblobis darRvevis faqtis aRmoCenisas auditorma auditorul angariSSi unda gaiTvaliswinos Semdegi: Tu auditori daaskvnis, rom kanonmdeblobis darRveva arsebiT gavlenas axdens finansur angariSgebaze da ar aris masSi saTanadod asaxuli, man un-da Seadginos pirobiTi an uaryofiTi daskvna; (ISA 250.25) Tu auditis obieqti xels uSlis auditors sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopovebaSi imis Sesafaseblad, iyo Tu ara kanonmdeblobis darRvevis faqti an arsebobs Tu ara aseTi darRvevis varaudis safuZveli, rac SeiZleba arsebiTi iyos finansuri angariSgebisaTvis, auditorma auditis masSta-bis SezRudvis safuZvelze finansuri angariSgebis Sesaxeb unda gasces pirobi-Ti daskvna an uari unda ganacxados daskvnis gacemaze. (ISA 250.26)Tu auditors ar SeuZlia gansazRvros, iyo Tu ara kanonmdeblobis darRvevis iseTi faqti, romelic gamowveulia sxva garemoebiT da ara auditis obieqtis mi-zeziT, man unda gaiTvaliswinos misi gavlena auditorul daskvnaze. (ISA 250.27)Tu auditori gamoavlens kanonmdeblobasa da maregulirebel normebTan Seusabamobis an savaraudo Seusabamobis faqts, man am Seusabamobis an savaraudo Seusabamobis Taobaze unda acnobos gareSe mxares. es mxare SeiZleba iyos samarTaldamcavi organoebi da finansuri angariSgebis momxmareblebi. (ISA 250.28) (ISSAI 1250E P10)auditorma dokumenturad unda warmoadginos kanonmdeblobasTan da maregulirebel normebTan Seusabamobis an savaraudo Seusabamobis yvela gamovlenili faqti da auditis obieqtis xelmZRvanelobasTan misi ganxilvis Sedegebi. (ISA 250.29)strategiuli dagegmvis periodSi auditori unda gaecnos im samarTlebriv da maregulirebel sistemas, romelic gamoiyeneba auditis obieqtis mimarT, da gaerkves im meqanizmebSi, romlebiTac unda ixelmZRvanelos. amis

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gakeTeba SesaZlebelia Sida kontrolis kiTxvaris da sxva strategiuli samuSao dokumentis momzadebiT. (ISA 250.12)

auditis obieqtis saqmianobaauditorma unda Seiswavlos auditis obieqtis saqmianoba. es procedura mocavs auditis obieqtis operaciebis, mdebareobis, struqturis, xelmZRvanelobis, marTvis, momsaxurebis, samomavlo gegmebisa da dafinansebis wyaroebis (Tu ra moculobiT iyenebs auditis obieqti saxelmwifo saxsrebs) gacnobas. aRniSnuli procedura saSualebas aZlevs auditors, gaerkves ganxorcielebuli operaciebis, angariSebze arsebuli naSTebisa da finansur angariSgebaSi warmosadgeni axsna-ganmartebebis SinaarsSi.auditorma unda Ddaadginos, rogor iyenebs auditis obieqti buRaltrul politikas da ramdenad marTebulad sruldeba igi. finansuri angariSgebis wardgena saTanado finansuri angariSgebis Sedgenis normatiuli bazis mixedviT gulisxmobs misTvis arsebiTi axsna-ganmartebebis darTvas. finansuri angariSgebis wardgenisas, Cveulebriv, daculi unda iqnes misi forma da Sinaarsi; masSi unda Sediodes TandarTuli SeniSvnebi, maT Soris, magaliTad, gamoyenebuli terminologiis, Tanxobrivi maCveneblebis, angariSebis klasifikaciisa da warmodgenili Tanxebis safuZvlis Taobaze. auditorma unda gaiTvaliswinos, ramdenad saTanadod warmoadgina auditis obieqtma monacemebi im garemoebebisa da faqtebis Sesaxeb, romlebic ukve cnobilia auditorisaTvis.

miznebi, strategia da maTTan dakavSirebuli riskebiauditori unda gaecnos auditis obieqtis miznebs, strategias da maTTan dakavSirebul riskebs, romlebmac SeiZleba gamoiwvios finansuri angariSebis arsebiTi uzustobebi.strategia aris samoqmedo gegma, romliTac auditis obieqtis xelmZRvaneloba apirebs Tavisi miznebis miRwevas. strategia unda Seicavdes auditis obieqtis xelmZRvanelobis midgomas arsebul riskebze Sesabamisi reagirebis Taobaze. sajaro seqtorSi arsebuli riskebis gacnobiereba auditis obieqtisTvis gansazRvruli uflebamosilebis (mandatis) jerovnad ganxorcielebas ukavSirdeba.… SedarebiT mcire zomis organizacia xSirad ar gansazRvravs sakuTar miznebsa da strategias da ar marTavs Tavis saqmianobasTan dakavSirebul riskebs damtkicebuli gegmis meSveobiT. xSirad aseT sakiTxebze dokumentacia SeiZleba arc ki arsebobdes. amgvar organizaciaSi auditori informacias moipovebs auditis obieqtis xelmZRvanelobis gamokiTxviT da imaze dakvirvebiT, rogor reagirebs organizacia aseT sakiTxebze.

auditis obieqtis finansuri saqmianobis Sedegebis Sefaseba da gadamowmebaauditori unda gaecnos auditis obieqtis finansuri saqmianobis Sedegebis mimoxilvasa da Sefasebebs. finansuri saqmianobis Sedegebis Sefasebam da gadamowmebam SesaZloa gavlena moaxdinos auditis obieqtze da mis xelmZRvanelobas ubiZgos, ganaxorcielos RonisZiebebi Sedegebis xelovnurad gasaumjobeseblad an/da araswori finansuri angariSgebis warsadgenad. informacia SeiZleba moicavdes finansuri saqmianobis Sedegebis mTavar maCveneblebs (finansurs dა arafinansurs), biujets, biujetidan gadaxvevis analizs, organizaciis garemos Sesaxeb informacias da ganyofilebebis, departamentebisa da sxva doneze Sedegebis angაriSebs.

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saqmianobis Sedegebis Sefasebisas gamoyenebuli informaciis didi nawili SeiZleba warmodgenili iyos auditis obieqtis informaciuli sistemis meSveobiT. Tu auditis obieqtis xelmZRvaneloba usafuZvlod varaudobs, rom saqmianobis Sedegebis Sesamowmeblad gamoyenebuli monacemebi zustia, SesaZlebelia mocemul informaciaSi arsebobdes Secdomebi, romelTa gamoc obieqtis xelmZRvaneloba akeTebs araswor daskvnas saqmianobis Sedegebis Sesaxeb. rodesac auditori auditis procesSi (magaliTad, analitikuri procedurebis ganxorcielebisas) apirebs saqmianobis aseTi Sedegebis gamoyenebas, man unda gaiTvaliswinos, ramdenad saimedo da saTanadoa auditis obieqtis xelmZRvanelobis mier obieqtis saqmianobis efeqtianobis Sefasebisas gamoyenebuli informacia. monacemebis gamoyenebisas auditori iTvaliswinebs, ramdenad gamodgeba isini arsebiTi uzustobebis gamosavlenad.

Sida kontrolis meqanizmebiauditori unda gaecnos auditis obieqtis xelmZRvanelobis mier auditisaTvis wardgenil Sida kontrolis meqanizmebs. kontrolis es meqanizmebi auditis obieqtisaTvis im miznebis miRwevis saSualebaa, romlebic gulisxmobs saimedo finansuri angariSgebis wardgenas, misi saqmianobis Sedegianobasa da mizanSewonilobas da kanonmdeblobasa da maregulirebel normebTan Sesabamisobas. Sida kontrolis meqanizmebi SemuSavdeba da gamoiyeneba im gamovlenili riskebis kontrolisaTvis, romlebic safrTxes uqmnis auditis obieqts nebismieri miznis misaRwevad. Sida kontrolis meqanizmebi Sedgeba Semdegi komponentebisagan: kontrolis garemo; auditis obieqtis mier gamoyenebuli riskis Sefasebis procesi; finansuri angariSgebis Sesaferisi informaciuli sistema; Sida kontrolis meqanizmebTan dakavSirebuli saqmianoba; Sida kontrolis procedurebis monitoringi. zemoaRniSnuli sakiTxebis Sefasebisas unda ganxorcieldes kontroliს ramdenime saxis Semowmeba finansuri angariSgebis doneze (kontrolis garemo da riskis Sefasebis procesi). es procesi unda Sefasdes da dokumenturad unda aisaxos TiToeuli komponentisaTvis. kontroli saTanadoa, Tu masSi arsebobs uzustobebisa da Secdomebis Tavidan acilebis an gamovlenis meqanizmebi. Tu kontroli ar aris saTanadod SemuSavebuli, auditorma ar unda gaiTvaliswinos igi, ar unda ganaxorcielos auditoruli procedurebi am kontrolis danergvis testirebis mizniT da misi araefeqtianobis Taobaze unda acnobos auditis obieqtis xelmZRvanelobas. Sida kontrolis meqanizmebis gacnobisas auditorma unda gaiTvaliswinos Semdegi: Sida kontrolis meqanizmebTan dakavSirebuli angariSgebis nebismieri damatebiTi pasuxismgebloba; kanonmdeblobis SesabamisobasTan dakavSirebuli saTanado kontrolis meqanizmebi; saqmianobis Sedegebis monitoringi biujetis SesrulebasTan mimarTebiT; sxva obieqtebisaTvis sabiujeto saxsrebis gadaricxvasTan dakavSirebuli kontroli; saxelmwifoebrivi mniSvnelobis mqone kontrolis meqanizmebi; zedamxedveloba da sxva saxis kontroli SeiZleba ganxorcieldes gareSe mxaris mier da Seexebodes iseT sakiTxebs, rogorebicaa Sesyidvebis ganxorcielebis kuTxiT gasaTvaliswinebeli maregulirebeli normebis dacva, biujetis Sesruleba da sxva, rac gansazRvrulia kanonmdeblobiT an auditis

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mandatiT da auditis obieqtis xelmZRvanelobis angariSvaldebulebiT. (ISSAI 1315 P14) zogierTi obieqti finansuri angariSgebis miznebisaTvis srulad an nawilobriv iyenebs informaciuli teqnologiebis sistemebs. amis Sedegad organizaciis Sida kontrolis sistema, savaraudod, Seicavs rogorc araavtomatizebul, ise avtomatizebul kontrolis meqanizmebs, romelTa maxasiaTeblebi mniSvnelovania auditoris mier riskis SefasebisaTvis da Semdgomi auditoruli procedurebis ganxorcielebisaTvis.zogadad, informaciuli teqnologiebis sistemas aqvs garkveuli dadebiTi da uaryofiTi mxareebi Sida kontrolis meqanizmebTan mimarTebiT. igi, Cveulebriv, ganapirobebs informaciis swraf da zust damuSavebas da xels uwyobs damatebiTi analizis Catarebas. informaciuli teqnologiebis sistemis uaryofiTi mxare is aris, rom am sistemis gamoyeneba misi momxmareblebisa da auditorebis garkveul momzadebas moiTxovs. aseve arsebobs sistemaSi araavtorizebuli/unebarTvo Sesvlis riski, rasac SeiZleba mohyves monacemebis unebarTvod Secvla. Sida kontrolis meqanizmebi uzrunvelyofs mxolod nawilobriv rwmunebas imis gasarkvevad, miRweul iqna Tu ara auditis obieqtis finansur angariSgebasTan dakavSirebuli miznebi. mniSvneloba ara aqvs, ramdenad kargadaa SemuSavebuli da gamoiyeneba Tu ara kontrolis meqanizmebi, radgan SeuZlebelia am meqanizmebma daicvas adamiani araswori gadawyvetilebiT gamowveuli Secdomebisagan. rodesac xdeba Sida kontrolis meqanizmebis arsebiTad susti mxareebis gacnoba, auditori im faqtsac iTvaliswinebs, rom sajaro seqtoris zogierTi organizaciis angariSgeba SeiZleba xelmisawvdomi gaxdes mesame mxarisaTvis, maT Soris, sazogadoebisaTvis. (ISSAI 1315 P18)

kontrolis garemo auditori unda gaecnos kontrolis garemos, romelic moicavs marTvis, auditis obieqtis xelmZRvanelobis funqciebs, qcevasa da damokidebulebebs TaRliTobisa da Secdomis gamovlenisa da Tavidan acilebis saWiro RonisZiebebisadmi, eTikuri Rirebulebebis gaTvaliswinebisa da kompetenciisadmi. (ISA 315.14)miuxedavad imisa, rom zogierTi am meqanizmisTvis dokumenturad asaxuli mtkicebulebis (magaliTad, auditis obieqtis xelmZRvanelobis damokidebuleba da informirebuloba) mopoveba SeiZleba rTuli aRmoCndes, kontrolis garemos Sefaseba mxolod gamokiTxvas da ganxilvebs ar unda efuZnebodes. gamotanili daskvnebi dokumenturad asaxul politikasa da procedurebsac unda Seexebodes.auditorma unda gaarkvios, rogor warmoaCens auditis obieqti xelmZRvanelobis pasuxismgeblobas finansur angariSgebaze da masTan dakavSirebul mniSvnelovan sakiTxebze.auditis obieqtis xelmZRvaneloba valdebulia miiRos gonivruli zomebi informaciuli teqnologiebis kontrolis garemos dasacavad. auditis dagegmvisas aRmoCenili nebismieri naklovaneba unda ecnobos auditis obieqtis xelmZRvanelobas. amis saukeTeso saSualebaa Sida kontrolis kiTxvarSi ganxiluli sakiTxebiს gamoyeneba testirebis mizniT.

riskis Sefasebis procesiauditori unda gaecnos finansuri angariSgebis warmodgenasTan dakavSirebuli riskis gamovlenis process, am riskis marTvis Sesaxeb dakavSirebiT miRebul gadawyvetilebebs da maT Sedegebs. es procesi

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aRwerilia, rogorc organizaciis `riskis Sefasebis procesi~. igi auditis obieqtis xelmZRvanelobis mier riskis marTvis Sesaxeb miRebul gadawyvetilebaTa safuZvelia. aRniSnuli procesi gulisxmobs auditis obieqtis xelmZRvanelobis mier riskis gamovlenas, misi mniSvnelovanebisa da warmoqmnis albaTobis Sefasebas da misi kontrolisaTvis saWiro gadawyvetilebaTa miRebas. Tu organizaciaSi arsebobs riskis Sefasebis saTanado procesi, igi exmareba auditors arsebiTi uzustobebis riskis gamovlenaSi. auditors aseve unda axsovdes, rom SesaZlebelia es procesi asaxuli iyos kanonmdeblobaSi, Setanili iyos sajaro seqtoris organizaciis debulebaSi da xorcieldebodes mis mier. (ISA 315.15;16) (ISSAI 1315 P15)Tu organizacias ara aqvs gansazRvruli riskis Sefasebis procesi an aRniSnuli procesi ar aris dokumenturad asaxuli, auditorma auditis obieqtis xelmZRvanelobasTan erTad unda ganixilos, gamovlinda Tu ara finansuri angariSgebisaTvis damaxasiaTebeli riski da rogor imarTeboda igi. auditorma unda gansazRvros, dasaSvebia Tu ara mocemul pirobebSi riskis Sefasebis procesi an aris Tu ara igi Sida kontrolis mniSvnelovani naklovaneba. (ISA 315.17)

finansuri angariSgebis Sesaferisi informaciuli sistema, maT Soris, Sesabamisi procesebi da informirebafinansuri angariSgebis Sesaferisi informaciuli sistema moicavs buRaltruli aR-ricxvis sistemas da Sedgeba im procedurebisa da Canawerebisagan, romle-bic dadgenilia auditis obieqtis operaciebis (aseve sxva movlenebisa da piro-bebis) iniciirebis, dokumentirebis, damuSavebisa da angariSgebaSi wardge-nisaTvis, agreTve Sesabamis aqtivebze, valdebulebebsa da sakuTar kapitalze angariSvaldebulebis gansaxorcieleblad.auditori valdebulia warmodgena hqondes finansuri angariSgebis Sesaferis in-formaciul sistemaze, maT Soris, Sesabamis procesebze, kerZod, Semdeg sfe-roebze: auditis obieqtis iseTi kategoriis operaciebze, romlebic mniSvnelovania finansuri angariSgebisaTvis; aRniSnuli sistemis informaciul, teqnologiur da araavtomatizebul proce-durebze, romelTa meSveobiTac xdeba am operaciebis iniciireba, dokumenti-reba, damuSaveba da angariSgebaSi wardgena; Sesabamis buRaltrul Canawerebze, eleqtronuli iqneba isini Tu araeleq-tronuli, pirvelad informaciasa da finansur angariSgebaSi asaxul garkveul an-gariSebze, romlebic dakavSirebulia operaciebis iniciirebis, dokumentirebis, damuSavebisa da angariSgebaSi wardgenis procesTan; rogor reagirebs informaciuli sistema operaciebis garda sxva movleneb-sa da pirobebze, romlebic mniSvnelovania finansuri angariSgebisaTvis; procedurebze, romlebsac auditis obieqti iyenebs finansuri angariSgebis mosamzadeblad, maT Soris, mniSvnelovani buRaltruli Sefasebebisa da gan-martebiTi SeniSvnebisaTvis. (ISA 315.18)

kontrolis meqanizmebiauditori kargad unda gaecnos kontrolis meqanizmebs, raTa Seafasos arsebiTi uzustobebis riski mtkicebebis doneze da moamzados Sefasebuli riskis Sesabamisi auditoruli procedurebi. kontrolis meqanizmi aris procedurebisa da politikis saxeebis krebuli, romelic uzrunvelyofs auditis obieqtis xelmZRvanelobis miTiTebaTa Sesrulebas; magaliTad, aucilebeli zomebis miRebas im riskis samarTavad, romelic safrTxes uqmniს auditis obieqtis miznebis miRwevas. kontrolis meqanizms (avtomatizebuli Tu

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araavtomatizebuli sistemebis farglebSi) sxvadasxva miznebi aqvs da igi sxvadasxva organizaciul da funqciur doneebze gamoiyeneba.

konkretuli kontrolis meqanizmis magaliTebi:

kontrolis meqanizmi

aRwera

avtorizaciaoperaciebis avtorizacia, romelic detaluradaa mocemuli TanamSromelTa samuSaos aRwerilobaSi da auditis obieqtis procedurebSi

saqmianobis Sedegebis mimoxilva

faqtobrivad Sesrulebuli samuSaos Sedareba dasaxul miznebTan

informaciis damuSaveba

informaciis damuSavebis detaluri aRwera, rac moicavs saerTo da specifikuri kontrolis meqanizms

fizikuri kontroli aqtivebis dacva, magaliTad, maragis sawyobSi Sesvlaze kontrolis meqanizmis daweseba

ufleba-movaleobaTadanawileba

sxvadasxva piris pasuxismgebloba Semdegze: TiToeuli operaciis avtorizeba; detaluri informaciis Setana fuladi saxsrebis aRricxvis JurnalSi/mTavar buRaltrul wignSi da sxva; aqtivebis movla-Senaxva.

SesaZlebelia auditis obieqtis xelmZRvanelobis mier ganxorcielebuli kontrolis meqanizmebic daiyos kategoriebad, imis gaTvaliswinebiT, profilaqtikuri xasiaTisaa kontrolis meqanizmi Tu gamovleniTis. profilaqtikuri xasiaTis kontrolis meqanizms aqvs Secdomebisa da uzustobebis daSvebis Tavidan acilebis funqciebi, xolo gamovleniTi xasiaTis kontrolis meqanizms _ ukve daSvebuli/momxdari Secdomebisa da uzustobebis gamovlenisa da Sesworebis funqciebi. profilaqtikuri kontrolis danergva ukeTesi da mizanSewonili meTodia, magram xSirad mis ganxorcielebas ufro meti dro sWirdeba da SeiZleba ufro Zvirad Rirebulic iyos. aseT SemTxvevebSi gamovleniT kontrols SeuZlia uzrunvelyos problemis droebiT gadawyveta profilaqtikuri kontrolis meqanizmis SemuSavebamde. auditori unda gaecnos kontrolis meqanizms, raTa Seafasos arsebiTi uzustobebis riski mtkicebebis doneze da moamzadoს auditisaTvis aucilebeli procedurebi. auditi ar moiTxovs yvela im kontrolis meqanizmis codnas, romelic dakavSirebulia operaciebis TiToeul mniSvnelovan klasTan, angariSis naSTTan, finansur angariSgebaSi warmodgenil ganmartebiT SeniSvnebTan an angariSgebasTan dakavSirebul TiToeul mtkicebasTan. auditorma yuradReba unda gaamaxvilos im kontrolis meqanizmis gamovlenasa da Seswavlaze, romelic Seexeba iseT sferoebs, romlebSic, auditoris azriT, arsebiTi uzustobebis warmoqmna yvelaze metadaa savaraudo. (ISA 315.20)auditorma unda Seiswavlos, Tu rogor reagirebs auditis obieqti informaciuli teqnologiebis Sedegad warmoqmnil konkretul riskze. (ISA 315.21)

kontrolis meqanizmebis monitoringi

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auditori valdebulia warmodgena hqondes ZiriTad makontrolebel saqmiano-baze, romelsac auditis obieqti iyenebs finansuri angariSgebis momzadebisa da wardgenis procesze dawesebuli Sida kontrolis monitoringisaTvis, maT Soris, Tu ra zomebs unda mimarTos obieqtma Tavisi kontrolis procedurebis gamosasworeblad. (ISA 315.22)kontrolis meqanizmebis monitoringi aris procesi, romlis mizania, Seafasos Si-da kontrolis efeqtianoba drois garkveul periodSi. es procesi moicavs winaswar gansazRvrul aspeqtebs, rogorebicaa: Sesamowmebeli informaciis identificireba, magaliTad, angariSgeba yovelTviurad didi moculobis danaxarjebTan dakavSirebuli SemTxvevebis Sesaxeb. monitoringi xSirad gaTvaliswinebulia auditis obieqtis Cveul, ganmeorebad saqmianobaSi da emsaxureba kontrolisa da zedamxedvelobis procesis regularulad ganxorcie-lebas. auditorma unda Seafasoს gamoyenebuli informaciis wyaroebis saimedooba. auditis obieqtis xelmZRvanelobis mimarT gamosasworebeli qmedebebi gamWvirvaled unda xorcieldebodes. (ISA 315.24)auditis obieqtis xelmZRvanelobam obieqtis saqmianobis monitoringis xelSewyobisaTvis aseve efeqtianad unda gamoiyenos Sida auditi. auditorma unda Seafasos Sida auditis pasuxismgebloba da misi adgili/roli organizaciul struqturaSi, aseve aRniSnuli struqturis mier ganxorcielebuli an gansaxorcielebeli RonisZiebebi. (ISA 315.23)

TaRliTobasTan dakavSirebuli mosazrebebi

TaRliTobis raobafinansur angariSgebaSi uzustobebi SeiZleba TaRliTobis an Secdomis Sedegad warmoiqmnas. maT Soris is gansxvavebaa, rom TaRliToba aris qmedeba, romelic SeiZleba gamowveuli iyos finansur angariSgebaSi informaciis ganzrax arasworad wardgeniT an aqtivebis miTvisebiT, xolo Secdoma ar aris winaswar ganzraxuli. (ISA 240.2)

arsebobs TaRliTobis ori tipi _ TaRliTurad Sedgenili finansuri angariSgeba da aqtivebis arakanonierad miTviseba. miuxedavad imisa, rom SesaZlebelia auditors eWvi gauCndes an, iSviaTad, gamoavlinos kidec TaRliToba, igi ar akeTebs samarTlebriv ganmartebas, namdvilad moxda Tu ara TaRliToba. (ISA 240.3)

TaRliTobis magaliTebi1. TaRliTurad Sedgenili finansuri angariSgeba SeiZleba moicavdes: im buRaltruli Canawerebisa da pirveladi dokumentebis gayalbebas an gadakeTebas, romelTa safuZvelzedac momzadda finansuri angariSgeba; finansur angariSgebaSi Sedegebis, operaciebis an sxva mniSvnelovani informaciis arasworad wardgenas an ganzrax gamotovebas; SefasebasTan, aRiarebasTan, klasifikaciasTan, wardgenasTan an ganmartebiT SeniSvnebTan dakavSirebuli buRaltruli aRricxvis principebis ganzrax arasworad gamoyenebas. (ISSAI 1240E P6)2. aqtivebis miTvisebis sxvadasxva xerxi arsebobs, maT Soris: Semosavlebis gaflangva (miTviseba) (magaliTad, amoRebuli debitoruli davalianebis Tanxebis miTviseba, an Camoweril angariSebTan dakavSirebiT Semosuli Tanxebis pirad sabanko angariSebze gadaricxva); fizikuri an aramaterialuri aqtivebis qurdoba (magaliTad, personaluri sargeblobisaTvis gankuTvnili an gasayidi sasaqonlo-materialuri faseulobebis moparva, inteleqtualuri sakuTrebis, gasayidi jarTis moparva);

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auditis obieqtis aqtivebis piradi sargeblobisaTvis gamoyeneba (magaliTad, auditis obieqtis aqtivebis gamoyeneba piradi sesxis an dakavSirebuli mxaris giraos saxiT); auditis obieqtis mier realurad miuRebeli saqonlisa da momsaxurebisaTvis Tanxis gadaxda (magaliTad, fiqciuri gamyidvelebisaTvis da TanamSromlebisaTvis Tanxebis gadaxda, Semsyidvel agentebTan fulis gaTeTreba).TaRliTobasTan gvaqvs agreTve saqme, roca arsebobs Semdegi faqtorebi: SeiZleba arsebobdes stimuli an zewola TaRliTuri finansuri angariSgebis momzadebisaTvis, magaliTad, rodesac auditis obieqtis xelmZRvaneloba imyofeba zewolis qveS, miaRwios mosalodnel (da albaT ararealur) mizans. sajaro seqtoris organizaciis TanamSromlebi an xelmZRvaneloba SeiZleba moeqcnen zewolis qveS imis gamo, rom isini iZulebuli arian mwiri resursebiT uzrunvelyon maRali xarisxis momsaxureba biujetis farglebSi; arsebobs TaRliTobis Cadenis albaToba, Tu SesaZlebelia Sida kontrolisaTvis gverdis avla. aseT dros umetesad saqme gvaqvs didi moculobis, dabali Rirebulebis, naRdi angariSsworebiT ganxorcielebul operaciebTan; TaRliTobis aqtis racionalizacia, roca personalis (maT Soris, auditis obieqtis xelmZRvanelobis) moraluri Rirebulebebi mas saSualebas aZlevs, imoqmedos upatiosnod, ris mizezadac SeiZleba sajaro seqtorSi arsebuli dabali xelfasebi dasaxeldes. (ISSAI 1240E P5)

TaRliTobis prevenciisa da gamovlenisaTvis mTavari pasuxismgebloba auditis obieqtis xelmZRvanelobas ekisreba. (ISA 240.4)auditori valdebulia miiRos gonivruli rwmuneba, rom finansuri angariSgeba ar Seicavs arsebiT uzustobebs, miuxedavad imisa, TaRliTobaa es Tu Secdoma. (ISA 240.5) auditisaTvis damaxasiaTebeli Tandayolili SezRudvebis gamo arsebobs imis gardauvali riski, rom ver gamovlindeba finansuri angariSgebis zogierTi arsebiTi uzustoba, maSinac ki, rodesac auditi saTanadod daigegmeba da Catardeba. ufro metia imis riski, rom ar gamovlindes TaRliTobiT gamowveuli arsebiTi uzustoba, vidre SecdomiT gamowveuli uzustoba. es ZiriTadad xdeba Semdegi scenarebiT: piri, romelmac TaRliToba Caidina, ecdeba mis damalvas da umetes SemTxvevaSi amisTvis kargad mofiqrebul sqemas gamoiyenebs. am sqemaSi SeiZleba Sediodes gayalbeba, operaciis ganzrax gautareblobis damalva an auditorisaTvis ganzrax araswori monacemebis wardgena; ramdenime TanamSromels Soris faruli SeTanxmeba xSirad arTulebs TaRliTobis gamovlenas rigiTi auditis Catarebis dros; (ISA 240.6) imis gamo, rom auditis obieqtis xelmZRvanelobas aqvs buRaltruli CanawerebiT advilad manipulaciis SesaZlebloba, mas SeuZlia kontrolis procedurebis gverdis avliT TaRliTuri informaciis warmodgena. (ISA 240.7)am mizezebis gamo mTeli auditis ganmavlobaSi profesiuli skepticizmi Zalian mniSvnelovania auditorisaTvis. is iZleva imis aRiarebis SesaZleblobas, rom TaRliTobiT gamowveuli arsebiTi uzustoba SeiZleba arsebobdes da am TaRliTobis gamosavlenad SeiZleba Secdomebis aRmoCenisken mimarTuli Sida kontrolis meqanizmi ar iyos efeqtiani. (ISA 240.8) (ISSAI 1240E P7)

auditoris pasuxismgeblobaauditoris mizania:

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gamoavlinos da Seafasos TaRliTobiT gamowveuli finansuri angariSgebis arsebiTi uzustobebis riski; saTanado sapasuxo RonisZiebebis dagegmvisa da ganxorcielebis meSveobiT moipovos sakmarisi auditoruli mtkicebulebebi TaRliTobiT gamowveuli arsebiTi uzustobebis riskis SefasebasTan dakavSirebiT; saTanado reagireba moaxdinoს auditis Catarebisas gamovlenil an savaraudo TaRliTobaze. (ISA 240.10)auditorma profesiuli skepticizmi mTeli auditis ganmavlobaSi unda SeinarCunos im faqtis gaTvaliswinebiTa da aRiarebiT, rom auditis obieqtisa da misi xelmZRvanelobis mimarT SeiZleba arsebobdes TaRliTobis eWvi, miuxedavad auditoris aRniSnul obieqtTan muSaobis warsuli gamocdilebisa. Tu auditors aqvs mizezi, daijeros sawinaaRmdego, man unda miiRos Canawerebi da dokumentebi, rogorc namdvili. Tu auditori darwmunebulia, rom SesaZlebelia romelime dokumenti ar iyos namdvili, an Tu aris Seusabamoba auditis obieqtis xelmZRvanelobis mier warmodgenil monacemebTan, auditorma unda Caataros Semdgomi gamoZieba. (ISA 240.12-14)TaRliTobis gaTvaliswineba auditis Catarebis midgomaze gavlenas moaxdens Semdegnairad: auditis jgufis wevrebma unda ganixilon auditis obieqtis finan-suri angariSgebis midrekileba TaRliTobiT gamowveuli arsebiTi uzustobebi-sadmi. (ISA 240.15) auditis jgufis xelmZRvaneli valdebulia darwmundes, rom jgufis wevrebi erTmaneTs uziareben im mniSvnelovan informacias, romelic ganxilvebisas ar iqna moxseniebuli.

TaRliTobiT gamowveuli arsebiTi uzustobebis riskis gamovlena (ISA 240.16)auditorma unda gamohkiTxos auditis obieqtis xelmZRvaneloba da unda miiRos Semdegi mtkicebulebebi: obieqtis xelmZRvanelobis mier Sefasebuli riski imisa, rom finansuri angariSgeba SeiZleba arsebiTad mcdari iyos TaRliTobis Sedegad; obieqtis xelmZRvanelobis mier ganxorcielebuli procedurebi, romlebic gankuTvnilia am obieqtSi TaRliTobis riskis dasadgenad da masze reagirebisaTvis, maT Soris, TaRliTobis nebismieri konkretuli riski, romelic xelmZRvanelobam gamoavlina, an angariSebis naSTebis, operaciebis an ganmartebiTi SeniSvnebis kategoriebi, romelTaTvisac, savaraudod, arsebobs TaRliTobis riski; obieqtis xelmZRvanelobis mier mmarTveli organoebis informireba im procedurebis Taobaze, romlebic gankuTvnilia am obieqtSi TaRliTobis riskis dasadgenad da masze reagirebisaTvis; (ISA 240.17) (ISSAI 1240E P11) nebismieri faqtobrivi, savaraudo an SesaZlo TaRliToba, romelic gavlenas axdens obieqtze da romelic gamovlinda, magaliTad, Sida auditis Sedegad; (ISA 240.18,19) obieqtis xelmZRvanelobis mier SemuSavebuli Sida kontrolis meqanizmi, romlis mizania TaRliTobis riskis Semcireba, gamovlena da masze reagirebis monitoringi; (ISA 240.20) auditorma unda gamohkiTxos mmarTveli organoebis warmomadgenlebi, raTa daadginos, ician Tu ara maT raime iseTi faqtobrivi, saeWvo an savaraudo TaRliTobis Taobaze, romelic gavlenas axdens auditis obieqtze; (ISA 240.21) (ISSAI 1240E P12) roca auditori axorcielebs analitikur procedurebs obieqtisa da misi garemos, maT Soris, Sida kontrolis, gasacnobad, man unda gaiTvaliswinos uCveulo an moulodneli Tanafardobebi, romlebic SeiZleba TaRliTobiT gamowveuli arsebiTi uzustobebis riskze mianiSnebdes; (ISA 240.22)

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auditorma obieqtisa da misi garemos, maT Soris, Sida kontrolis, gacnobisas unda daadginos, xom ar mianiSnebs sxva Sekrebili informacia TaRliTobiT gamowveuli arsebiTi uzustobebis riskze. (ISA 240.24)TaRliTobiT gamowveuli arsebiTi uzustobis Sefasebuli riski mniSvnelovan riskad miiCneva. Sesabamisad, auditorma unda Seafasos (im doneze, ra donezedac es manamde ar gaukeTebia) masTan dakavSirebuli kontrolis meqanizmebi, maT Soris, Sesabamisi makontrolebeli saqmianoba, da unda daadginos, xorcieldeboda Tu ara isini praqtikaSi. (ISA 240.27)riskis faqtorebis mniSvneloba auditis obieqtebis mixedviT icvleba. Sesabamisad, auditis jgufis wevrebma riskis faqtorebis individualurad da kombinirebulad ganxilvisas profesiuli msjeloba unda gamoiyenon. riskis faqtorebis arsebobis ganxilvisas maT unda gaiTvaliswinon, arsebobs Tu ara sxva faqtorebi an konkretuli kontrolis meqanizmi, romelic Seamcirebs an gaaZlierebs gamovlenili riskis faqtorebs. roca riski erT an erTze met sferoSi gamovlindeba, es ar niSnavs aucileblad imas, rom auditis obieqtis Sida kontroli masStaburad araefeqtiania an rom arsebobs TaRliTobis riski. aman ubralod unda gazardos auditis jgufis wevrTa informirebuloba am aspeqtebTan dakavSirebiT da, aqedan gamomdinare, saTanadod unda iqnes Sefasebuli es sakiTxebi. rodesac riskis faqtorebi ar aris, saWiroa amis dasabuTeba mtkicebulebebis doneze. garda amisa, riskis faqtorebi, romlebic cnobilia auditis jgufis wevrebisTvis, magram ar aris Setanili TaRliTobis kiTxvarSi, unda daematos kiTxvaris Sesabamis nawilebs. auditorma unda gamoavlinos da Seafasos TaRliTobiT gamowveuli arsebiTi uzustobebis riski finansuri angariSgebis doneze, xolo Semowmebuli komponentebisaTvis _ mtkicebebis doneze. (ISA 240.25)

saerTo Sefaseba finansuri angariSgebis donezefinansuri angariSgebis doneze TaRliTobiT gamowveuli arsebiTi uzustobebis riskze reagirebisaTvis saerTo xasiaTis sapasuxo RonisZiebebis gansazRvris mizniT auditorma unda: gaiTvaliswinos im piris codna, kvalifikacia da unari, romelsac garigebis operaciebSi mniSvnelovani pasuxismgebloba ekisreba, da arsebiTi uzustobebis riski; ganixilos auditis obieqtis mier gamoyenebuli buRaltruli politika; gaiTvaliswinos araprognozirebadobis nebismieri elementi auditoruli procedurebis moculobis, xasiaTisa da vadebis SerCevisas. (ISA 240.29)

auditis komponentebisaTvis TaRliTobiT gamowveuli arsebiTi uzustobebis riskis Sefaseba mtkicebebis donezeauditorma unda gansazRvros auditoruli procedurebi konkretuli mtkicebebis doneze TaRliTobiT gamowveuli arsebiTi uzustobebis riskze reagirebisaTvis. (ISA 240.30)es Sefaseba xorcieldeba auditis detaluri dagegmvis etapze:1. auditis obieqtis Sida procesebis aRweris momzadebisas auditorma unda gamoavlinos da Seafasos arsebiTi uzustobebis riski finansuri angariSgebis doneze, xolo operaciebis kategoriebis, angariSebis naSTebisa da ganmartebiTi SeniSvnebisaTvis _ konkretuli mtkicebis doneze. TaRliTobis riski, Cveulebriv, Sefasebulia, rogorc mniSvnelovani riski, radgan igi gamowveulia auditis obieqtis xelmZRvanelobis mier kontrolis gverdis avliT. mniSvnelovani riskis Semcveli sferoebisaTvis auditorma unda Seafasos, Tu rogor aris SemuSavebuli da danergili am riskTan dakavSirebuli kontrolis procedurebi.

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aRniSnulidan gamomdinare, auditors unda SeeZlos safrTxis indikatoris (TaRliTobis riskis) gamovlena auditis konkretul sferoSi. safrTxis indikatori miuTiTebs TaRliTobasTan dakavSirebul iseT simptomebsa da maCveneblebze, rogorebicaa: angariS-faqtura, romelic ar Seesabameba Sesyidvis moTxovnas (xarjebis warmoSoba an safuZvlianoba); angariS-faqturis mixedviT zedmetad gadaxdili Tanxa da, Sesabamisad, momwodeblebis mier mouwodebeli saqoneli (danaxarjebis warmoSoba an safuZvlianoba); zedmetad gacemuli xelfasi ar daubrunda molares (xelfasebis xarjis warmoSoba an safuZvlianoba); arasaTanadod gamijnuli movaleobebi auditis obieqtis qonebis marTvaSi (qonebis marTva _ aqtivebis arseboba); qonebis susti fizikuri dacvis sistema (qonebis marTva _ aqtivebis arseboba); miRebuli Semosavlis srulad aRricxvasTan dakavSirebuli kontrolis meqanizmis nakleboba (Semosavlebis sisrule); dakisrebuli mosakrebeli realur Rirebulebaze naklebia (Semosavlebis sisrule). (ISSAI 1240E P15)2. auditorma unda dagegmos da ganaxorcielos auditoruli procedurebi xelmZRvanelobis mier kontrolis ignorirebis riskze reagirebisaTvis, raTa Seamowmos: (ISA 240.34) mTavar wignSi asaxuli monacemebis (gansakuTrebiT _ finansuri wlis bolos ganxorcielebulis) siswore da gamoikiTxos buRaltruli angariSebis damuSavebasTan dakavSirebuli nebismieri uCveulo an araswori qmedebis Taobaze. (ISA 240.32) (ISSAI 1240E P17) buRaltruli aRricxvis maCveneblebidan gadaxveva, romelsac SeiZleba TaRliTobiT gamowveuli arsebiTi uzustobebi mohyves. auditoruli mtkicebulebebis Sefasebisas:3. auditorma unda ganixilos, xom ar mianiSnebs TaRliTobiT gamowveuli arsebiTi uzustobis adre araRiarebul riskze is analitikuri procedurebi, romlebic xorcieldeba auditis bolos, rodesac gamoitaneba saerTo daskvna imis Sesaxeb, Seesabameba Tu ara mTlianad finansuri angariSgeba auditoris codnas mocemuli auditis obieqtis saqmianobis Taobaze. kerZod, amaze SeiZleba miuTiTebdes uCveulo Tanafardobebi, romlebic moicavs wlis bolos miRebul amonagebsa da Semosavals, magaliTad, Semosavlebis uCveulod didi Tanxebi, romlebic aRiricxa saangariSgebo periodis bolo ramdenime kviris ganmavlobaSi, an uCveulo operaciebi, an Semosavali, romelic ar Seesabameba saoperacio saqmianobidan miRebuli fuladi saxsrebis tendenciebs. (ISA 240.34) (ISSAI 1240E P13)4. rodesac auditori daadgens romelime uzustobas, man unda ganixilos, SesaZlebelia Tu ara, rom amgvari uzustoba TaRliTobaze mianiSnebdes, da, Tu arsebobs aseTi simptomi, unda ganixilos am uzustobis gavlena auditis sxva aspeqtebze. (ISA 240.35)5. finansur angariSgebaSi TaRliTobiT gamowveuli arsebiTi uzustobebis aRmoCenisas auditorma unda gaiTvaliswinos am situaciis gavlena auditis angariSze.6. aseve gasaTvaliswinebelia, ramdenad saimedoa ukve miRebuli mtkicebuleba, roca arsebobs TaRliTobis Cadenis albaToba; (ISA 240.36,37) Tu TaRliTobiT an SesaZlo TaRliTobiT gamowveuli uzustobis gamo auditori iseT

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gansakuTrebul situaciaSi aRmoCndeba, rom SeuZlebelia auditis gagrZeleba, auditorma unda: gaiTvaliswinos profesiuli da iuridiuli pasuxismgebloba, romelic Seesa-bameba mocemul SemTxvevas, maT Soris, arsebobs Tu ara sakanonmdeblo organoebisaTvis angariSis Cabarebis moTxovna; (ISSAI 1240E P19) gansazRvros, aris Tu ara saWiro, konkretul SemTxvevaSi mimarTos iuridiul konsultants. (ISA 240.38) 7. auditorma auditis obieqtis xelmZRvanelobisagan unda moipovos oficia-luri werilobiTi informacia misi pasuxismgeblobisa da TaRliTobasTan dakavSirebiT informirebulobis Taobaze. (ISA 240.39)

auditis obieqtis xelmZRvanelobisa da mmarTveli organoebis informireba Tu auditori gamoavlens TaRliTobas an moipovebs informacias, romelic miuTiTebs, rom SeiZleba TaRliToba arsebobdes, man es informacia SeZlebisdagvarad swrafad unda miawodos auditis obieqtis xelmZRvanelobis Sesabamisi donis warmomadgenlebs. (ISA 240.40)Tu auditori gamoavlens TaRliTobas, romelSic monawileobs auditis obieqtis xelmZRvaneloba an TanamSromeli, romelic mniSvnelovan funqciebs asrulebs Sida kontrolSi, an rodesac TaRliToba iwvevs arsebiT uzustobas finansur angariSgebaSi, auditorma es SeZlebisdagvarad swrafad unda acnobos xelmZRvanelobas.Tu auditorma gamoavlina TaRliToba an aqvs TaRliTobis eWvis safuZveli, man unda gansazRvros, arsebobs Tu ara kanoniT gaTvaliswinebuli pasuxismgebloba sazedamxedvelo organoebisTvis angariSis wardgenisaTvis. aseTma samarTlebrivma pasuxismgeblobam zogierT SemTxvevaSi SesaZloa gamoiwvios auditis obieqtis mimarT arsebuli konfidencialurobis valdebulebis ugulebelyofa. TaRliTobasTan dakavSirebuli angariSis mimRebni SeiZleba iyvnen maregulirebeli da samarTaldamcavi organoebi. (ISA 240.43) (ISSAI 1240E P20)auditis obieqtSi uflebamosilebis borotad gamoyenebis Taobaze arsebuli eWvi gaTvaliswinebuli unda iyos rogorc xarisxobrivi, ise raodenobrivi TvalsazrisiT. sajaro seqtoris auditori ar iZleva gonivrul rwmunebas, rom gamoavlens TaRliTobas, magram ganixilavs aseTi SemTxvevebis arsebobisas maT Sesaxeb angariSis wardgenis aucileblobas. (ISSAI 1240E P9)auditorma finansuri TaRliTobis gamovlenis SemTxvevaSi SeiZleba iTanamSromlos samarTaldamcav organoebTan. amitom mas SeuZlia maTgan moipovos iseTi informacia, romelic daexmareba, ukeT gaicnos auditis obieqti, misi garemo da ukeT Seafasoს riski. (ISSAI 1315 P20) auditoris dokumentacia, romelic asaxavs auditoris informirebulobas auditis obieqtsa da mis garemosTan dakavSirebiT da arsebiTi uzustobebis riskis auditoriseul Sefasebebs, moicavs: mniSvnelovan gadawyvetilebas, romelic miRebul iqna auditis jgufis wevrebs Soris Catarebuli ganxilvis dros, finansuri angariSgebis donesa da konkretuli mtkicebis doneze gamovlenil da Sefasebul, TaRliTobiT gamowveuli arsebiTi uzustobebis riskebs; (ISA 240.44) auditoris mier ganxorcielebul saerTo xasiaTis RonisZiebebs finansuri angariSgebis doneze Sefasebul, TaRliTobiT gamowveuli arsebiTi uzustobebis riskTan mimarTebiT da ganxorcielebuli auditoruli procedurebis moculobas, xasiaTsa da vadebs, aseve am procedurebis kavSirs konkretuli mtkicebis doneze Sefasebul, TaRliTobiT gamowveuli arsebiTi uzustobebis riskebTan. am auditoruli procedurebis Sedegebs, maT Soris, im procedurebisa, romlebic

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mimarTuli iyo auditis obieqtis xelmZRvanelobis mier kontrolis gverdis avliT riskze reagirebisaken; (ISA 240.45) daskvna da mizezebi imis dasasabuTeblad, rom aRniSnuli auditis SemTxvevaSi ar gamarTlda eWvi TaRliTobiT gamowveuli arsebiTi uzustobis riskis arsebobis Taobaze. (ISA 240.47)

sasamarTlo procesebsa da sarCelebTan dakavSirebuli procedurebisasamarTlo procesebma da sarCelebma, romlebic auditis obieqts Seexeba, SesaZloa arsebiTi gavlena moaxdinos finansur angariSgebaze. amdenad, SesaZlebelia saWiro gaxdes finansur angariSgebaSi saTanado axsna-ganmartebis micema. (ISA 501.9)auditorma unda ganaxorcielos procedurebi yvela im sasamarTlo procesisa da sarCelis mizezis gasarkvevad, romelic auditis obieqts Seexeba da romelmac SesaZloa arsebiTi gavlena moaxdinos finansur angariSgebaze. es procedure-bi unda moicavdes: auditis obieqtis xelmZRvanelobis saTanadod gamokiTxvas, maT Soris, misgan oficialuri informaciis mopovebas; (ISA 501.12) sasamarTlos xarjebis angariSebis Semowmebas; gamoyenebas nebismieri informaciisa, romelic mopovebulia auditis obieqtis saqmianobis Sesaxeb, Sida iuridiul ganyofilebaSi sakiTxis ganxilvi-dan mopovebuli informaciis CaTvliT.rodesac sasamarTlo procesi an pretenziebi dadgindeba, an rodesac auditori darwmunebulia, rom aseTi procesi da pretenziebi SeiZleba arsebobdes, man pirdapir auditis obieqtis iurists unda mimarTos. werili, romelic auditis obieqtis xelmZRvanelobam unda moamzados da auditorma unda gaagzavnos, unda Seicavdes Txovnas, rom advokatma pasuxi uSualod auditors gamougzav-nos. (ISA 501.10)Tu auditis obieqtis xelmZRvaneloba auditors Tavis iuridiul konsultantTan Sexvedris uflebas ar miscems, es miCneuli iqneba auditis SezRudvad, rasac, Cveulebriv, mohyveba auditoris mier pirobiTi daskvnis gacema an daskvnis gacemaze uaris Tqma. analogiurad gadawydeba auditorul daskvnaze gavlenis sakiTxi im SemTxvevaSi, Tu auditori ver moipovebs sakmaris da Sesaferis mtkicebulebebs alternatiuli procedurebiT. (ISA 501.11)

dakavSirebuli mxareebimxare miiCneva auditis obieqtTan dakavSirebulad, Tu: auditis obieqti pirdapir an erTi an erTze meti Sualeduri rgolis meSveobiT arapirdapir akontrolebs sawarmos, kontroldeba sawarmos mier an imyofeba saerTo kontrolis qveS (aRniSnuli moicavs saTavo an Svilobil sawarmoebs); an sxva sawarmo auditis obieqtTan erTad imyofeba saerTo kontrolis qveS Semdegi saSualebiT:o saerTo kontrols daqvemdebarebuli mflobeloba;o mflobeli misi ojaxis wevria; ano saerTo xelmZRvaneloba.Tumca organizaciebi, romlebic imyofebian saxelmwifos saerTo kontrolis qveS (qveynis, regionuli an adgilobrivi mTavroba) ar miiCnevian dakavSirebulad, Tu isini erTmaneTTan ar axorcieleben mniSvnelovan garigebebs an erTmaneTs ar gadascemen resursebs. (ISA 550.10)auditorma unda gansazRvros, iwvevs Tu ara `dakavSirebuli mxaris~ ganmartebidan gamomdinare saxelmwifos saerTo kontrolis qveS myofi organizaciebis gauTvaliswinebloba ufro met risks auditis sajaro seqtoris

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organizaciebSi Catarebis dros. magaliTad, SesaZlebelia Seiqmnas iseTi situacia, roca ministri akontrolebs ramdenime organizacias. miuxedavad imisa, rom es organizaciebi SeiZleba ar gadascemdnen erTmaneTs resursebs an ar axorcielebdnen erTmaneTTan mniSvnelovan garigebebs, SesaZlebelia arasistematurad xdebodes umniSvnelo garigebebi. SeiZleba garigeba saerTod ar xdebodes, magram, magaliTad, ministrma SeaCeros erTi organizaciis mier meore organizaciisaTvis dividendebis gadaxda fuladi saxsrebis moZraobasa da biujetis saxsrebis ganawilebaze gavlenis mosapoveblad. (ISSAI 1550 P5) auditorma SesaZloa aRmoaCinos erTi ministris kontrolis qveS myof sawarmoebs Soris garigebebi. es garigebebi SeiZleba ganxorcieldes Tanxebis gadaricxvis, saqonlis gayidvis, xarjis gawevis an nebismieri sxva saSualebiT, romlis mizania, magaliTad, organizaciis biujetis gadaxarjvis faqtis dafarvas. auditorma unda aRmoaCinos organizaciebs Soris amgvari garigebebi Semdgomi detaluri Semowmebis mizniT, raTa gamoitanos daskvna aRniSnuli operaciebis mimarT konkretul mtkicebaze.auditoris mizania: gaecnos dakavSirebuli mxaris urTierTobebsa da garigebebs auditis obieqtTan, raTa Seafasos riski, TaRliTobis riskis CaTvliT; gamoitanos daskvna, rom finansuri angariSgeba, romelzedac gavlenas axdens aRniSnuli dakavSirebuli mxaris urTierTobebi da garigebebi, samarTlianadaa warmodgenili da ar Sehyavs SecdomaSi momxmarebeli; gamoitanos daskvna, rom dakavSirebuli mxaris garigebebi Seesabameba kanonmdeblobis moTxovnebs. (ISA 550.9) (ISSAI 1550 P9 P10)

auditis obieqtis operaciebis Seswavlaauditori unda gaecnos auditis obieqtTan dakavSirebuli mxaris urTierTobebsa da garigebebs, romlebic Seexeba: samarTlebriv struqturas da maregulirebel moTxovnebs, romlebic exeba auditis obieqts da masTan dakavSirebul mxareebs, miuxedavad imisa, auditis obieqti aris saministro, departamenti, saagento Tu sxva formis sajaro seqtoris organizacia; sajaro seqtoris organizaciebis operaciebs, maT Soris ganxorcielebuli samTavrobo RonisZiebebis saxeobebs, maT programebs da maT mier am programebSi CarTul ZiriTad organizaciebs; obieqtis angariSgebis moTxovnebs Sesabamisi finansuri angariSgebis Sedgenis sistemasTan mimarTebiT, romlebic moicavs dakavSirebuli mxaris urTierTobebisa da garigebebis axsna-ganmartebebs; sxva maregulirebel wesebs auditis obieqtis uflebamosilebasTan dakavSirebiT, dados garigeba dakavSirebul mxareebTan. es wesebi SeiZleba moicavdes Sesyidvebis maregulirebel wesebs, romelTa mixedviTac sajaro seqtoris organizaciam unda asaxos dakavSirebul mxareebTan komerciul safuZvelze dadebuli garigebebi.

arsebiTi uzustobebis riskze reagirebazemoaRniSnul procedurebze dayrdnobiT auditorma unda Seafasos arsebiTi uzustobebis riski da unda dagegmos Sesabamisi procedurebi masze reagirebisaTvis. yvela SemTxvevaSi unda ganxorcieldes qvemoT miTiTebuli procedurebi: auditis jgufis ganxilva unda moicavdes dakavSirebul mxareebTan dakavSirebul sakiTxebs;

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auditorma auditis obieqtis xelmZRvanelobisagan unda Seagrovos cnobebi dakavSirebul mxareTa vinaobis, maTi urTierTobis saxisa da dakavSirebul mxareebsa da auditis obieqts Soris nebismieri garigebis Taobaze; auditorma adgilze unda Seagrovos cnobebi auditis obieqtis xelmZRvanelobis mxridan kontrolis meqanizmebis Sesaxeb, dakavSirebuli mxaris garigebebis dadgenis, damowmebisa da saTanadod aRricxvis Semowmebis mizniT; dakavSirebuli mxaris garigebebis dasadgenad auditorma unda Seamowmos dokumentebi, rogorebicaa sabanko da iuridiuli dasturis werilebi, auditis obieqtis xelmZRvaneli pirebis krebaTa oqmebi; auditorma unda daadginos riskis faqtorebi, romlebic warmoiqmneba dakavSirebul mxaresTan garigebis dadebisas, da amgvari operaciebi mniSvnelovani riskis matareblad unda miiCnios; Aauditis obieqtis Cveulebrivi saqmianobis farglebs gareT ganxorcielebul nebismier mniSvnelovan garigebasTan dakavSirebiT auditorma auditis obieqtis xelmZRvanelobisagan unda moipovos cnoba am garigebaSi dakavSirebuli mxaris SesaZlo monawileobis Taobaze, unda Seafasos dokumenturad damowmebuli operaciebis ganxorcielebis mizezis safuZvlianoba da unda darwmundes, rom es operaciebi saTanadod aris aRricxuli da dadasturebuli; damatebiTi sakanonmdeblo moTxovnebis SemTxvevaSi auditori unda darwmundes, rom auditis obieqtis xelmZRvanelobam moipova uflebamosileba da nebarTva sakanonmdeblo organoebidan, finansTa saministrodan, saTavo an donori organizaciebidan. aRniSnuli procedura gamoiyeneba imis miuxedavad, garigeba mniSvnelovania Tu auditis obieqtis Cveulebrivi saqmianobis farglebs gareT xorcieldeba; auditorma unda moipovos imis sakmarisi da Sesaferisi mtkicebulebebi, rom dakavSirebuli mxaris garigebebi komerciul safuZvelze ideba. (ISA 550.12;13;14;15;16;17;18;19;20;23) (ISSAI 1550 P12; P13)auditis obieqtTan dakavSirebuli mxaris urTierTobebisa da garigebebis Taobaze informaciis mopovebiT da misi Sinaarsis kargad gagebiT auditors saSualeba eZleva, Seafasos, arsebobs Tu ara TaRliTobis riski, radgan advili SesaZlebelia, TaRliToba swored dakavSirebuli mxaris meSveobiT iqnes Cadenili. is faqti, rom auditis obieqtis xelmZRvanelobam SeiZleba ar icodes yvela operaciis/garigebis Taobaze da rom TaRliTuri saqmianoba dafaruli iyos, aZlierebs Tandayolil SezRudvas. am dros riskis dasadgenad profesiul skepticizms didi mniSvneloba aqvs. (ISA 550.5;6;7)(ISSAI 1550 P14)auditori valdebulia ganaxorcielos saTanado auditoruli procedurebi sakmarisi da Sesaferisi mtkicebulebebis mosapoveblad auditis obieqtis xelmZRvanelo-bis mier dakavSirebul mxareTa dadgenasa da ganmartebiT SeniSvnebTan dakavSirebiT, agreTve am mxareTa mier ganxorcielebuli operaciebis Sede-gebze, romlebic arsebiTia finansuri angariSgebisaTvis. es unda gakeTdes im SemTxvevaSic, rodesac finansuri angariSgebis Sedgenis normatiuli baza ar iTvaliswinebs `dakavSirebul mxareTa urTierTobis~ ganmartebas. Tu arsebobs imis raime niSani, rom mniSvnelovani garigebebi ideba dakavSirebul mxareebTan, auditori valdebulia ganaxorcielos modificirebuli, masStaburi an damatebiTi auditoruli procedurebi, raTa Seamowmos amgvar garigebaTa safuZvlianoba, sisrule da sizuste da darwmundes, rom miRweul iqna maTi utyuari da samarTliani asaxva. (ISA 550.4)auditorma unda ixelmZRvanelos im sakanonmdeblo moTxovnebiT, romlebic vrceldeba sajaro seqtoris organizaciasa da mis TanamSromlebze dakavSire-bul mxareTa operaciebTan mimarTebiT. kanonmdeblobiT SeiZleba ikrZalebo-

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des auditis obieqtisa da misi personalis dakavSirebul mxareebTan saqmiani urTierToba. SesaZlebelia sajaro seqtoris organizaciasa da mis TanamSrom-lebs isic ki moeTxovebodes, rom ganacxadon im auditis obieqtSi TavianTi wi-lis Sesaxeb, romelTanac TanamSromloben profesiul an/da komerciul safuZvelze. rodesac aseTi sakanonmdeblo moTxovna arsebobs, auditoruli procedurebi ise unda gafarTovdes, rom aRmoCenil iqnes masTan Seusaba-mobis SemTxvevebi.

ucnobi dakavSirebuli mxareebis dadgena Tu auditori daadgens dakavSirebul mxareebs, romelTa Sesaxeb ar icis auditis obieqtis xelmZRvanelobam, man unda acnobos auditis jgufis sxva wevrebs. Tu dakavSirebul mxareebTan dakavSirebiT moTxovna arsebobs auditis obieqtis xelmZRvanelobis mimarT, auditorma:o unda mosTxovos obieqtis xelmZRvanelobas axlad gamovlenil dakavSirebul mxareebTan dadebuli yvela garigebis gamoaSkaraveba auditoris mier damatebiTi Sefasebis mizniT; o unda gamoikvlios, Tu ratom ver uzrunvelyo auditis obieqtis kontrolis meqanizmma (Tu aseTi arsebobs) dakavSirebul mxareTa Soris TanamSromlobis an garigebis gamovlena an gamJRavneba; o unda ganaxorcielos Sesabamisi auditoruli procedurebi aRniSnul axlad gamovlenil dakavSirebul mxareebTan an dakavSirebuli mxaris mniSvnelovan garigebebTan mimarTebiT; o xelmeored unda ganixilos imis riski, rom SeiZleba arsebobdes sxva dakavSirebuli mxareebi an dakavSirebuli mxaris mniSvnelovani garigebebi, romlebic auditis obieqtis xelmZRvanelobam winaswar ar gamoavlina an ar gaumJRavna auditors, da unda ganaxorcielos aucilebeli damatebiTi auditoruli procedurebi; o im SemTxvevaSi, Tuki aRmoCndeba, rom auditis obieqtis xelmZRvaneloba gamiznulad ar amJRavnebs dakavSirebul mxareebTan arsebul garigebebs (da, aqedan gamomdinare, gaumJRavnebloba iqneba TaRliTobiT gamowveuli arsebiTi uzustobebis riskis maniSnebeli), unda Seafasos gavlena finansur angariSgebaze. (ISA 550.21;22)

angariSgebafinansuri angariSgebis Sesaxeb daskvnis momzadebisas auditorma unda Seafasos: aris Tu ara finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad saTanadod aRricxuli da wardgenili gamovlenili dakavSirebuli mxaris urTierTobebi da garigebebi; xom ar uSlis xels dakavSirebuli mxaris urTierTobebisa da garigebebis Sedegebi finansuri angariSgebis utyuarad da samarTlianad wardgenas an SecdomaSi xom ar Sehyavs finansuri angariSgebis momxmareblebi. (ISA 550.25)Tu auditori ver moipovebs sakmaris da Sesaferis auditorul mtkicebulebebs dakavSirebul mxareebsa da maTTan erTad ganxorcielebul operaciebTan dakavSirebiT an daaskvnis, rom am sakiTxebze momzadebuli ganmartebiTi SeniSvnebi finansur angariSgebaSi araadekvaturia, man, saWiroebisamebr, unda gasces modificirebuli daskvna.

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mosazreba momsaxurebis uwyvetobis Sesaxeb (funqcionirebadi sawarmos principi) (ISA 570)rodesac centraluri mTavrobis an sajaro seqtoris iseTi organizaciis auditi tar-deba, romelic biujetidan finansdeba, finansuri angariSgebis momzadebisas funqcionirebadi sawarmos daSvebis gamoyenebis marTebuloba saerTod ar ganixileba. miuxedavad amisa, Tu dafinansebis saxelmwifo SeTanxmeba ar arsebobs an SesaZlebelia auditis obieqts dafinanseba Seuwydes da misi ar-seboba riskis qveS dadges, vinaidan saxelmwifo axorcielebs saxelmwifo sa-warmoebis dafuZnebasa da privatizebas, funqcionirebadi sawarmos daSve-basTan dakavSirebuli sakiTxebi sul ufro Sesabamisi gaxdeba sajaro seqtorisaTvis. zogierT SemTxvevaSi auditors SeiZleba hqondes specialuri uflebamosileba, warmoadginos angariSi auditis obieqtis mier saerTo finansuri mdgomareobis xelSewyobisaTvis miRebuli zomebis Taobaze. (ISSAI 1570E P5; P7)sajaro seqtorSi funqcionirebadi sawarmos ganxilvisas sajaro seqtoris organizacia, romelsac ara aqvs saTanado dafinanseba, kerZo seqtoris organizaciisgan gansxvavebul zemoqmedebas ganicdis. aseTi sajaro seqtoris organizaciis likvidacia ar moxdeba, magram, ra Tqma unda, igi ver SeZlebs gaagrZelos Cveuli saqmianoba da saWiro momsaxureba gauwios sazogadoebas an sajaro seqtoris sxva organizaciebs. es SeiZleba gamoixatos SemdegiT: organizaciis ZiriTad uflebamosilebasTan dakavSirebuli saqmianobis SeferxebiT Sesruleba (magaliTad, jandacvis momsaxurebis Semcireba); profesionali kadrebis mozidvis SesaZleblobis SezRudva dafinansebis ararsebobis gamo (magaliTad, eqimis nacvlad eqTnis daniSvna); kreditorebis, maT Soris, konsultantebis, romlebic organizaciis saxeliT asruleben samuSaos, dakmayofilebis SeuZlebloba. am TvalsazrisiT, sajaro seqtoris organizacia uaryofiT gavlenas axdens qveynis ekonomikaze. (ISSAI 1570E P6)

auditors unda hqondes informacia kanonmdeblobaSi an saxelmwifo politikaSi ganxorcielebuli iseTi cvlilebebis Taobaze, romlebic, savaraudod, araxelsayrel gavlenas moaxdens auditis obieqtze. arsebiTi uzustobebis arsebobasTan dakavSirebuli maCveneblebi, rogorebicaa fuladi saxsrebis moZraobis problemebi da dafinansebis ararseboba, romlebic Cans finansur angariSgebaSi (magaliTad, valdebulebebi aRemateba aqtivebs), unda Sefasdes auditis strategiuli dagegmvis etapze. (ISA 570.13) (ISSAI 1570E P10)faqtorebi, romlebmac SesaZloa gavlena moaxdinos auditoris mier riskis Sefasebaze, Semdegia: saxelmwifo politikaSi ganxorcielebuli cvlilebebis riski; saoperacio riski, rogoricaa Cveuli saqmianobis gasagrZeleblad arasakmarisi samuSao resursi. (ISSAI 1570E P8)auditis obieqtis Taobaze informaciis mopovebisas auditorma unda gansaz-Rvros, xom ar arsebobs iseTi movlenebi an garemoebebi, romlebmac SesaZ-loa mniSvnelovnad saeWvo gaxados auditis obieqtis unari, ganagrZos saqmi-anoba, rogorc funqcionirebadma sawarmom. (ISA 570.6;9;10)auditors didi yuradReba marTebs uSualod auditis msvlelobis drosac im mov-lenebisa da garemoebebis gamosavlenad, romlebmac SesaZloa mniSvnelov-nad saeWvo gaxados sawarmos unari, ganagrZos saqmianoba, rogorc fun-qcionirebadma sawarmom. (ISA 570.11)auditis obieqtis funqcionirebis uwyvetobis Sefasebisas auditorma unda ganaxorcielos Semdegi:

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unda ganixilos auditis obieqtis xelmZRvanelobis mier finansuri wlisaTvis organizaciis funqcionirebis uwyvetobis riskis winaswari Sefaseba gansazRvruli gegmis Sesabamisad; es, Cveulebriv, unda ganxorcieldes riskis Sefasebis safuZvelze, romelic moicavs mTel wels. auditis obieqtis xelmZRvanelobis Sefasebis ganxilvisas auditorma unda gaiTvaliswinos, ramdenad Seesabameba es Sefaseba auditoris informacias organizaciis Taobaze; (ISA 570.12; 14) unda gamohkiTxos auditis obieqtis xelmZRvanelobas, iyo Tu ara misTvis cnobili Sefasebisas gamoyenebuli periodis Semdgomi iseTi movlenebi an ga-remoebebi, romlebmac SesaZloa mniSvnelovnad saeWvo gaxados sawarmos unari, ganagrZos saqmianoba, rogorc funqcionirebadma sawarmom; (ISA 570.15) auditis obieqtis xelmZRvanelobisagan unda moipovos oficialuri werili, raTa daadasturos misi mosazrebebi funqcionirebis uwyvetobis Taobaze; mopovebul auditorul mtkicebulebebze dayrdnobiT unda daadginos, arsebobs Tu ara arsebiTi ganusazRvreloba im movlenebTan da garemoebeb-Tan dakavSirebiT, romlebmac erTad an cal-calke SesaZloa mniSvnelovnad saeWvo gaxados auditis obieqtis unari, ganagrZos saqmianoba, rogorc fun-qcionirebadma sawarmom.rodesac dadgindeba is SemTxvevebi an pirobebi, romlebmac SesaZloa saeW-vo gaxados auditis obieqtis unari, ganagrZos saqmianoba, rogorc funqcioni-rebadma sawarmom, auditori valdebulia: auditis obieqtis xelmZRvanelobis yuradReba mimarTos riskis komponentebisaken, Tu riskis aseTi Sefaseba ar ganxorcielebula; mimoixilos auditis obieqtis xelmZRvanelobis samomavlo moqmedebis gegmebi, kanonmdeblobaSi an saxelmwifo politikaSi ganxorcielebuli cvlilebe-bi; (ISSAI 1570E P13) moipovos sakmarisi da Sesaferisi auditoruli mtkicebulebebi aucilebeli pro-cedurebis ganxorcielebis, auditis obieqtis xelmZRvanelobis gegmebisa da sxva xelmisawvdomi faqtorebis ganxilvis Sedegad, raTa daadasturos an uar-yos arsebiTi ganusazRvrelobis arseboba; gaiTvaliswinos nebismieri damatebiTi faqti an informacia, romelic misTvis cnobili gaxda auditis obieqtis xelmZRvanelobis mier Sefasebuli periodis Sem-deg; moipovos auditis obieqtis xelmZRvanelobis oficialuri werili misi samomav-lo moqmedebis gegmebis Sesaxeb. Tumca obieqtis xelmZRvanelobas SeiZleba ar hqondes sruli informacia obieqtis momavali dafinansebis moculobis Taobaze. (ISA 570.16) (ISSAI 1570E P12) Tu finansuri angariSgebis SeniSvnebSi aris saTanado ganmarteba, romelSic yuradReba gamaxvilebulia arsebiTi ganusazRvrelobis arsebobaze, romelic dakavSirebulia im movlenebsa da pirobebTan, romlebmac SesaZloa mniS-vnelovnad saeWvo gaxados auditis obieqtis unari, ganagrZos saqmianoba, rogorc funqcionirebadma sawarmom, auditorma unda Seadginos upirobo daskvna mniSvnelovan garemoebaTa amsaxveli abzacis damatebiT. (ISA 570.18;19) (ISSAI 1570E P14;15)Tu finansuri angariSgebis SeniSvnebSi ar aris saTanado ganmarteba, auditor-ma, saWiroebisamebr, unda Seadginos pirobiTi an uaryofiTi daskvna. audito-rul daskvnaSi yuradReba unda gamaxvildes im faqtze, rom arsebobs arsebiTi ganusazRvreloba, romelic mniSvnelovnad saeWvos xdis auditis obieqtis unars, ganagrZos saqmianoba, rogorc funqcionirebadma sawarmom. (ISA 570.20)(ISSAI 1570E P16;17)

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Tu auditis obieqtis xelmZRvanelobas ar surs, gaakeTos an ganavrcos Sefase-ba, rodesac amas auditori moiTxovs, auditorma unda ganixilos, saWiroa Tu ara daskvnis modificireba auditoris samuSaos masStabebis SezRudvis moti-viT. (ISA 570.22)auditorma auditis obieqtis xelmZRvanelobas unda acnobos nebismieri gamovlenili SemTxveva an piroba, romelmac SesaZloa saeWvo gaxados auditis obieqtis gegmis Sesabamisad uwyvetad funqcionirebis unari. amgvari komunikacia marTvaze pasuxismgebel pirebTan unda iTvaliswinebdes: xom ar moicavs gamovlenili SemTxvevebi an pirobebi arsebiT uzustobebs; finansuri angariSgebis saTanado ganmartebiT SeniSvnebs. (ISA 570.23) arsebiTi uzustobebis riskis SefasebaarsebiTi uzustobebis riski miuTiTebs im faqtze, rom finansuri angariSgebebi SeiZleba arsebiTad mcdarad iqnes wardgenili auditis Catarebamde. arsebiTi uzustobebis riski moicavs or komponents. esenia: Tandayolili riski _ ama Tu im mtkicebis midrekileba iseTi uzustobisaken, romelic, calke aRebuli an sxva uzustobebTan erTad, SeiZleba arsebiTi iyos Sesabamisi kontrolis procedurebis ararsebobis gamo; kontrolis riski _ imis riski, rom uzustobas, romelic SeiZleba arsebobdes ama Tu im mtkicebaSi da, calke aRebuli an sxva uzustobebTan erTad, SeiZ-leba arsebiTi iyos, ver aicilebs Tavidan an ver gamoavlens da ver Seaswo-rebs droulad auditis obieqtis Sida kontroli. (ISA 200.13m)strategiuli dagegmvis procesSi da mTeli auditis ganmavlobaSi auditorma unda daadginos arsebiTi uzustobebis riski. arsebiTi uzustobebis riski unda Sefasdes finansuri angariSgebisa da mtkicebebis doneze. (ISA 315.25) am mizniT auditori: adgens riskebs, auditis obieqtisa da misi garemos, maT Soris, am riskeb-Tan dakavSirebul kontrolis Sesaferis procedurebs, da ganixilavs finansur an-gariSgebaSi asaxuli operaciebis kategoriebs, angariSebis naSTebs da gan-martebiT SeniSvnebs; dadgenili riskidan gamomdinare, gansazRvravs, ra SeiZleba iyos mcdari konkretuli mtkicebis doneze; ganixilavs am riskis albaTobas da mniSvnelovanebas. mniSvnelovani riski-saTvis mxolod ZiriTadi auditoruli procedurebiT mopovebuli mtkicebulebebi SeiZleba ar iyos sakmarisi. auditori valdebulia Seafasos, Tu ramdenad aris SemuSavebuli da praqtikaSi danergili auditis obieqtis Sesabamisi kontrolis meqanizmebi. (ISA 315.26)arsebiTi uzustobebis dadgenisas da Sefasebisas auditors SeuZlia gaiTvaliswinos damatebiTi sakiTxebi, kerZod, is faqti, rom: riskis dadgena da Sefaseba finansuri angariSgebisa da mtkicebebis doneze SeiZleba moicavdes politikuri viTarebis, saxelmwifo interesebisa da programebis Sesaxeb sakiTxebs; operaciebis kategoriebis, angariSebis naSTebisa da finansuri angariSgebis axsna-ganmartebebis mtkicebulebam SesaZloa damatebiT moicvas mtkicebulebebi, rom garigebebi da operaciebi ganxorcielda kanonmdeblobisa da saTanado uflebamosilebis Sesabamisad. (ISSAI 1315 P16)

mniSvnelovani riski, romelic specialur auditorul ganxilvas saWiroebs

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auditori valdebulia gansazRvros, dadgenili riskebidan romeli saWiroebs, misi azriT, specialur auditorul ganxilvas (aseT riskebs mniSvnelovani riskebi ewo-deba). (ISA 315.27)qvemoT miTiTebuli kriteriumebi SeiZleba gamoyenebul iqnes imis gansazRvrisaTvis, aris Tu ara riski mniSvnelovani: arsebobs Tu ara TaRliTobis riski; finansuri Sedegebis arasworad warmodgenis motivacia; uCveulo da arasistematuri garigebebi; garigeba, რomelSic dakavSirebuli mxareebi monawileoben; operaciis sirTule; mocemul riskTan dakavSirebuli finansuri informaciis Sefasebis subieqturo-bis xarisxi, gansakuTrebiT iseTis, romelic mravali sxvadasxva ganusazRvrelo-bis Sefasebas moicavs; wina wlis auditSi gamovlenili sxvaobebi. (ISA 315.28)

mniSvnelovan riskze msjelobis dros auditori ugulebelyofs am riskTan dakav-Sirebuli kontrolis procedurebis gavlenas.mniSvnelovani riski warmoiSoba Semdegi mizezebis gamo: maregulirebel normebTan Seusabamoba da maTi sirTule; uflebamosili organoebis moTxovnebTan Seusabamoba; sabiujeto procesi da biujetis Sesruleba; saxelmwifo biujeti aris saxelmwifos umniSvnelovanesi finansuri dokumenti. amitom sajaro seqtoris auditorisaTvis sabiujeto procesis aRwera auditis obieqtis, misi garemosa da riskis Sefasebis Sesaxeb ZiriTadi informaciaa. (ISSAI 1315 P17) auditors moeTxoveba, Seafasos auditis obieqtis Sida kontrolis meqanizmi, maT Soris, saTanado makontrolebeli saqmianoba, romelic Seexeba mniSvnelovan risks, da daadginos, danergilia Tu ara igi praqtikaSi. (ISA 315.29)es Sefaseba xorcieldeba detaluri dagegmvis etapze procesebis aRweris dros.

riski, romelTan dakavSirebiTac mxolod ZiriTadi auditoruli procedurebi ver uzrunvelyofs sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopovebas zogierTi riskisaTvis SeuZlebelia an arapraqtikulia konkretuli mtkicebis doneze arsebiTi uzustobebis riskis Semcireba dasaSveb donemde, mxolod ZiriTadi procedurebiT mopovebuli auditoruli mtkicebulebebiT. (ISA 315.30) amitom ZiriTad auditorul procedurebTan erTad saWiroa Sida kontrolis Sefaseba, magaliTad: organizacia, romelic klients momsaxurebas eleqtronuli informaciuli saSualebebiT uwevs (magaliTad, internetiT momsaxurebis gamwevi an telesakomunikacio kompania) da informaciul teqnologias klienti-saTvis miwodebuli momsaxurebis Sesaxeb Canaweris Sesaqmnelad, miwo-debuli momsaxurebis angariSsworebis ganxorcielebisa da damuSavebisaTvis iyenebs, avtomaturad asaxavs am Tanxebs eleqtronul buRaltrul Canawereb-Si, romlebic organizaciis finansuri angariSgebis mosamzadeblad gamoyenebuli informaciuli sistemis nawilia. xdeba organizaciis yoveldRiuri Sablonuri, magram mniSvnelovani operaciebis/procedurebis avtomaturi damuSaveba mcire araavtomatizebuli CareviT an aseTi Carevis gareSe. am SemTxvevaSi warmodgenili Semosavlis sisrule unda ganisazRvros, rogorc mniSvnelovani riski, da Semosavlis aRiarebaaRricxvasTan dakavSirebuli kontrolis meqanizmebi unda gaiTvaliswinos da Seafasos auditorma.

riskis Sefasebis Sesworeba

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konkretuli mtkicebis doneze arsebiTi uzustobebis riskis auditoriseuli Sefase-ba mis xelT arsebul auditorul mtkicebulebebs eyrdnoba. es Sefaseba Se-iZleba Seicvalos auditis msvlelobisas, Tu auditori damatebiT mtkicebulebebs moipovebs. kerZod, riskis Sefaseba SeiZleba eyrdnobodes imis varauds, rom konkretuli mtkicebis doneze kontrolis procedurebi efeqtianad muSaobs arse-biTi uzustobis Tavidan acilebis an gamovlenisa da Sesworebis kuTxiT. adgilze samuSaoebis Sesrulebis dros (ZiriTadi procedurebi) auditorma SesaZloa ga-moavlinos, rom uzustobebi TanxebSi arsebobs an rom uzustobebis sixSire imaze maRalia, vidre is moeloda riskebis winaswari Sefasebis Semdeg. am SemTxvevaSi auditori asworebs Sefasebas da, Sesabamisad, cvlis dagegmil damatebiT auditorul procedurebs. (ISA 315.31)

ganxilva auditis jgufis wevrebs Sorisauditis jgufis wevrebi ganixilaven auditis saerTo miznebs da auditis obieqtis finansuri angariSgebebis midrekilebas arsebiTi uzustobebisaken. (ISSAI 1315 P11)am ganxilvis mizania, auditis jgufis wevrebi ukeT gaerkvnen finansuri anga-riSgebis arsebiTi uzustobebis potenciur SesaZleblobaSi, romlebic gamowveu-lia maTze delegirebul konkretul sferoebSi TaRliTobis an Secdomis arsebobiT, da gaigon, ra gavlenas moaxdens am auditoruli procedurebis Sedegebi audi-tis sxva aspeqtebze, maT Soris, damatebiTi auditoruli procedurebis moculobis, xasiaTisa da vadebis Sesaxeb gadawyvetilebaze.ganxilva karg SesaZleblobas aZlevs auditis jgufis SedarebiT gamocdil wev-rebs, sxvebsac gauziaron Tavisi siRrmiseuli codna auditis obieqtis Sesaxeb. ganxilvis dros jgufis wevrebma yuradReba imaze unda gaamaxvilon, rom Se-inarCunon profesiuli skepticizmi mTeli auditis ganmavlobaSi, gamoiCinon sif-xizle iseTi informaciis an sxva pirobebis mimarT, romlebic TaRliTobiT an Sec-domiT gamowveuli arsebiTi uzustobis potenciur SesaZleblobaze mianiSnebs, da am simptomebis mkacri kontroli ganaxorcielon.auditze pasuxismgebelma pirma da auditis jgufis sxva ZiriTadma wevrebma monawileoba unda miiRon ganxilvaSi da unda gansazRvron, Tu ra sakiTxebi unda ecnobos auditis jgufis im wevrebs, romlebic ar monawileoben ganxilvaSi. gansaxilvel sakiTxTa gansazRvraze gavlenas axdens auditis jgufis wevrTa funqciebi, gamocdileba da informaciuli moTxovnebi. profesiuli gansjis saga-nia imis dadgena, Tu auditis jgufis romeli wevrebi miiReben ganxilvaSi mona-wileobas, rogor da rodis moxdeba ganxilva da ra sakiTxebs moicavs igi. ro-gorc wesi, ganxilvaSi auditis jgufis ZiriTadi wevrebi monawileoben. aucilebeli ar aris, am jgufis yvela wevrma srulyofilad icodes auditis yvela aspeqtis Se-saxeb. magaliTad, ganxilvebis dagegmvisas gasaTvaliswinebelia erTi faqtori: saWiroa Tu ara, ganxilvaSi CaerTon eqspertebi. auditorma SesaZloa gadaw-yvitos, rom aucilebelia jgufSi informaciuli teqnologiebis an sxva dargis speci-alistis CarTva, da moiTxovos ganxilvaSi am piris monawileoba. sxva dakavSirebuli auditis, magaliTad, efeqtianobis auditis jgufis wevrebic SeiZleba CaerTon ganxilvaSi. (ISA 315.10) (ISSAI 1315 P11) (ISSAI 1240E P10)

3.4. სხვების მიერ შესრულებული სამუშაოს გამოყენება

konsolidirebuli finansuri angariSgebisa da angariSis auditi

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konsolidirebuli angariSgebisas auditorma unda moipovos Sesabamisi da saTanado mtkicebulebebi auditis daskvnis mosamzadeblad. auditis procesSi SesaZlebelia calkeul komponentebze momuSave auditorebis samuSaoze dayrdnoba. Sesabamisad, aucilebelia komunikacia da TanamSromloba maTsa da konsolidirebaze momuSave auditorebs Soris. auditis obieqtis Seswavla, masSi garkveva da konsolidaciis procesis dawyeba xdeba Sesabamisi pasuxismgebeli pirebisa da auditis obieqtis identificirebiT. am saxelmZRvanelos miznebisaTvis, termini `saxelmwifo xazinadari~ gamoiyeneba konsolidaciis procesze pasuxismgebeli pirisa da organizaciis mimarT. qvemoT moyvanil naxazze warmodgenilia saxelmwifo organizaciebis/struqturebis funqcionirebis sxvadasxva doneebi da am organizaciebis/struqturebis urTierTkavSiri konsolidaciis procesSi.

konsolidirebuli angariSgebis auditi unda ganisazRvros, rogorc calke auditi, konkretuli auditis obieqtis doneze Catarebul auditebTan erTad. saministroTa finansuri angariSgebebi konsolidirebulia centraluri mTavrobis finansur angariSgebaSi. saqarTvelos kontrolis palatis Tavmjdomare konsolidirebuli finansuri angariSgebebis auditze pasuxismgeblobas gadascems Sesabamisi donis auditors, xolo aRniSnuli auditori pasuxismgebeli iqneba auditis mimarTulebaze, zedamxedvelobasa da Sesrulebaze kanoniT dadgenili nebismieri pasuxismgeblobis gaTvaliswinebiT. (ISA 600.11;16) (ISSAI 1600E P4; P5)auditis procesis saerTaSoriso standartebTan Sesabamisobis uzrunvelyofisas auditorma unda Seasrulos yvela dadgenili moTxovna. calkeuli saministroebis/organizaciebis finansuri angariSgebebi Setanilia konsolidirebul finansur angariSgebebSi. saministroebis/organizaciebis auditorebi arian komponentis auditisTvis gamoyofili auditorebi.

damatebiTi mosazrebebi konsolidirebuli finansuri angariSgebis auditisaTvis konsolidirebuli angariSgebis auditis procesi finansuri da Sesabamisobis auditis procesebis identuria. Tumca arsebobs ramdenime damatebiTi aspeqti, romelic auditorma unda gaiTvaliswinos. man unda gansazRvros,

saxelmwifo xazinadari(konsolidirebuli angariSgeba)

konsolidirebuli angariSgebis

auditi

angariSvaldebuli erTeuli

finansuri angariSgebis auditi

(saministroebis doneze)

saministro

saministrosaministro

departamentebiprogramebid/p d/p

დ/პd/pd/p d/pd/p

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gaecnos da dokumenturad daamowmos saxelmwifo xazinadaris mier Sesrulebuli konsolidaciis procesi. amasTan dakavSirebiT auditorma unda gaiTvaliswinos Semdegi: 1. kanonmdeblobiT gansazRvruli angariSgebis struqtura, magaliTad, finansuri angariSgebebis momzadeba sakaso meTodis gamoyenebiT, romelic IPSAS-s Seesabameba;2. rogor ganxorcielda saministroebis/organizaciebis identificireba konsolidaciisaTvis da moxda Tu ara yvela aucilebeli saministros/organizaciis da komponentis konsolidacia; 3. unda dadgindes da gamoiricxos saministroebs/organizaciebs Soris iseTi Sidaorganizaciuli naSTebi da operaciebi, romlebic gavlenas axdens konsolidirebul angariSgebaze; 4. saxelmwifo xazinadaris mier saministroebis/organizaciebis xelmZRvanelobisaTvis micemuli instruqciebis Sesaxeb informaciis mopoveba da gacnoba.auditoris mizania, moipovos saTanado da Sesabamisi auditoruli mtkicebulebebi komponentebis finansuri informaciisa da konsolidaciis procesis Sesaxeb konsolidirebul finansur angariSgebebze daskvnis gamosatanad. am miznis misaRwevad unda damyardes komunikacia auditorsa da komponentebze samuSaod gamoyofil auditorebs Soris. auditorma konsolidirebuli finansuri angariSgebis auditis dros Sesrulebuli samuSao dokumenturad unda asaxos Sesabamisi samuSao dokumentebis gamoyenebiT. dokumenturad dasamowmebeli sakiTxebi moicavs komponentebis analizs, saWiro procedurebis dagegmvasa da ganxorcielebas, agreTve komponentebze samuSaod gamoyofil auditorebTan da gareSe mxareebTan komunikacias. (ISA 600.12;13; 50) (ISSAI 1600E P8; P9; P14)

daRmavali meTodiISA 600-is mixedviT, konsolidirebuli finansuri angariSgebis auditis ZiriTadi moTxovnebia: 1. konsolidirebul angariSgebaSi (saministroebis/organizaciebis) Setanili mniSvnelovani komponentebis identificireba. saWiroa, rom ToToeuli komponenti calke iyos Sefasebuli, gamomdinare konsolidirebul doneze arsebiTobis gansazRvridan, an ganisazRvros arsebiTi uzustobebis riski konsolidirebuli finansuri angariSgebis doneze;2. TiToeuli mniSvnelovani komponentis auditi Catarebuli unda iyos komponentze momuSave auditorebis mier an konsolidirebuli finansuri angariSgebis auditis jgufis wevris mier; 3. im komponentebisaTvis, romlebic gansazRvrulia, rogorc umniSvnelo komponentebi, auditors SeuZlia ganaxorcielos mxolod analitikuri procedurebi konsolidirebul doneze rwmunebis mosapoveblad; 4. auditorma unda gaiTvaliswinos auditis dafarvis xarisxis sakiTxi, raTa mopovebuli sakmarisi da Sesaferisi mtkicebulebebis safuZvelze gamoitanos daskvna konsolidirebuli angariSgebis doneze. auditis procesis ganxilva auditis etapebia:1. auditis winaswari procedurebi;2. strategiuli dagegmva;3. detaluri dagegmva;4. auditis obieqtze Sesasrulebeli samuSao;

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5. auditoruli angariSgeba.

auditis winaswari procedurebi(ISA 600.14:19;20;40;41;50) (ISSAI 1600E P7; P12; P19)auditis winaswari procedurebis etapi moicavs: resursebis dagegmvas; eTikuri moTxovnebis ganxilvas; komponentisaTvis gamoyofil auditorTan komunikacias; auditis obieqtis Seswavlasa da komunikacias.

qvemoT mocemuli cxrili asaxavs am saxelmZRvanelos moTxovnebsa da auditisaTvis dadgenil samuSao dokumentebs Soris kavSirs auditis ZiriTad etapebze:

auditis etapi aRweriloba

samuSao dokumentaci

adaSvebebi

dagegmili da faqtiurad daxarjuli saaTebi

dagegmili da faqtobrivi samuSao drokompetenciebis matrica, SeTanxmeba samuSaos ganawilebaze

moTxovnebi, rogorebicaa resursebis dagegmva, eTikuri moTxovnebi da auditis Catarebis pirobebi, Setanili unda iqnes konsolidirebuli auditis konteqstSi.

auditis winaswari procedurebi

dasturi eTikur moTxovnebze

eTikis kodeqsi gansazRvruli komponentisaTvis gamoyofili auditoris mier eTikuri moTxovnebis Sesrulebis ganxilva konsolidirebis miznebisTvis

komponentze momuSave auditoris komunikacia

instruqcia axali samuSao dokumentacia, romelic xels uwyobs komponentze momuSave auditorTan samuSaos koordinacias

auditis Catarebis mizani, pasuxismgeblobebi da auditis programa

auditis werili saxelmwifo xazinadaris misamarTiT

strategiuli dagegmva(ISA600.15;17;18;21;22;23;30;32;34;50)(ISSAI 1600E P10; P13; P15; P16; P18)auditis strategiuli dagegmvis etapi moicavs: arsebiTobis gansazRvras; mniSvnelovani komponentebis dadgenas/gansazRvras; riskis Sefasebis procedurebis ganxorcielebas; Sida kontrolis Sefasebas saerTo doneze; finansuri angariSgebis doneze arsebiTi uzustobebis riskis Sefasebas;

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auditis saerTo strategiis gansazRvras da dokumentirebas auditis gegmis samuSao dokumentSi.

auditis etapi

aRwerilobasamuSao

dokumentacia daSvebebi

arsebiToba arsebiTobis gaangariSeba

arsebiToba gaangariSdeba saerTo doneze.

mniSvnelovani komponentebi

mTavari angariSebis samuSao dokumenti

finansuri angariSgebidan mniSvnelovani komponentebis gansazRvra

konsolidaciisaTvis komponentebis (saministroebis/organizaciebis) damtkiceba


riskis Sefasebis procedurebi

wina wlis auditis rekomendaciebis Sesrulebis sakiTxis ganxilva; winaswari analitikuri mimoxilva; momsaxurebis uwyvetobis kiTxvari; TaRliTobis kiTxvari; sxva auditoris samuSaos gamoyeneba; eqspertis samuSaos gamoyeneba

riskisa da saerTo doneze ganxorcielebuli kontrolis meqanizmebis Sefaseba (e. i. saxelmwifo xazinis mier gansazRvruli kontrolis meqanizmebi politikis saxeebTan, angariSgebasTan da monitoringTan mimarTebiT)

Sida kontrolis Sefaseba saerTo doneze

Sida kontrolis kiTxvari; Sida auditis kiTxvari

centralizebulad avtomatizebuli sistemebis Sefaseba

arsebiTi uzustobebis riskis Sefaseba finansuri angariSgebis doneze


arsebiTi uzustobebis riski dadgenilia saerTo doneze.

auditis saerTo strategiis gansazRvra


aRniSnul doneze auditis saerTo strategia unda SemuSavdes saxelmwifo xazinasTan an Sesabamis pirTan komunikaciis meSveobiT.

detaluri dagegmva

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(ISA 600.24;25; 26;27;28;29;31;32;33;35;36;37) (ISSAI 1600E P11;17;18)

detaluri dagegmvis procesSi auditorma unda gaiTvaliswinos TiToeuli komponenti da mtkiceba da unda ganaxorcielos: TiToeul komponentTan (saministro/organizacia) mimarTebiT procesebis aRweriloba; TiToeul mtkicebasTan mimarTebiT kontrolis saimedoobis Sefaseba; auditis gegmis Sedgena; SerCeva.

auditis etapi aRwerilobasamuSao

dokumentacia daSvebebi

procesebis aRwera

sistemebis aRweriloba komponentebTan (saministro/organizacia) mimarTebiT

samTavrobo uwyebebs Soris Sida operaciebis dadgena, romlebic unda gabaTildes konsolidaciisas konsolidaciis procesSi aseve Seswavlili unda iqnes masTan mimarTebiT gasaTvaliswinebeli procesi, riski da kontrolis meqanizmebi

detaluri dagegmva

komponentis ZiriTadi kontrolebis saimedooba

komponentebTan mimarTebiT ZiriTadi kontrolis meqanizmebis saimedooba

auditis gegmis Sedgena


sxvadasxva komponentze momuSave auditorebis mier Sesrulebuli samuSaos ganxilva da Sefaseba, aris Tu ara es samuSao sakmarisi da Sesaferisi

gansaxorcielebel auditis gegmasTan mimarTebiT unda xdebodes drouli komunikacia.

SerCeva SerCevis dokumenti

auditis obieqtze Sesasrulebeli samuSao(ISA 600.38;39;42;43;44;45;50)auditis obieqtze Sesasrulebeli samuSao moicavs Semdeg RonisZiebebs: adgilze Sesrulebuli samuSaoebi; finansuri angariSgebebis ganxilva; finansuri wlis dasrulebis Semdgomi movlenebi; auditoruli samuSaos ganxilva; urTierTkomunikacia aRmoCenil darRvevebTan mimarTebiT.

auditis etapi aRweriloba samuSao dokumentacia daSvebebi

ZiriTadi auditoruli procedurebis ganxorcieleba

kontrolis meqanizmebis testireba; auditis ZiriTadi procedurebis ganxorcieleba;

procedurebisa da mtkicebulebis ganxilva gansazRvruli saministros/organizaciis

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ZiriTadi analitikuri procedurebis ganxorcieleba;mtkicebulebis ganmartebiTi/damakavSirebeli CamonaTvali;

auditze momuSave auditorebis mier

auditis obieqtze Sesasrulebeli samuSao

finansuri angariSgebebis ganxilva

ganmartebiTi SeniSvnebi

ganmartebiTi SeniSvnebi dadgenilia konsolidirebuli finansuri angariSgebebis gaTvaliswinebiT.

gansazRvrul komponentze momuSave auditori unda darwmundes, rom Semowmebuli finansuri angariSgeba adekvaturad gaerTianda konsolidirebul finansur angariSgebaSi.

finansuri wlis dasrulebis Semdgomi movlenebi

Semdgomi movlenebi iseTi movlenebis identificireba, romlebic moicavs periods finansuri wlis bolodan konsolidirebuli auditis daskvnis gacemis TariRamde

auditoruli samuSaos ganxilva

auditis Semajamebeli memorandumi

auditoruli angariSgeba(ISA 600.11.46;47;48;49)(ISSAI 1600 P3; P4; P20)auditoruli angariSgebis etapi moicavs Semdegi RonisZiebebis ganxorcielebas: gamovlenili Sedegebis Sefaseba; angariSgeba.

auditis etapi

aRweriloba samuSao dokumentacia

daSvebebi

angariSgeba gamovlenili Sedegebis Sefaseba

auditis Sedegad dadgenili/aRmoCenili gansxvavebebi

auditis Sedegad dadgenili/aRmoCenili gansxvavebebi ganixileba konsolidirebuli finansuri angariSgebisaTvis arsebiTobis gaTvaliswinebiT.

angariSgeba sarekomendacio werili; auditis daskvna

oficialuri komunikacia saxelmwifo xazinadarTan an Sesabamis pirTan

organizaciis farglebs gareT gareSe mxareebisaTvis (rogorebicaa saxelmwifo maregulirebeli organoebi) angariSis wardgenis aucileblobis ganxilva

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auditis daskvna ar moicavs miTiTebas calkeul komponentebze momuSave auditorebis mier Sesrulebul samuSaoze.

Sida auditis samuSaos gaTvaliswinebadamoukidebelma auditorma unda ganixilos Sida auditis mier Sesrulebuli samuSao da misi Sesabamisoba damoukidebeli auditis procedurebTan. es ar iTvaliswinebs im SemTxvevebs, rodesac Sida auditori pirdapir daxmarebas uwevs damoukidebel auditors. (ISA 610.1;2)miuxedavad imisa, rom gare auditors akisria individualuri pasuxismgebloba auditis daskvnis Sinaarsze, agreTve gare auditis procedurebis moculobis, xa-siaTisa da vadebis gansazRvraze, SesaZlebelia Sida auditis samuSaoTa gar-kveuli nawili gare auditorsac gamoadges.,,Sida auditi“ aRniSnavs SefasebiT saqmianobas, romelic arsebobs auditis obieqtSi, rogorc misi samsaxuri. mis funqciebs sxvebTan erTad ganekuTvneba buRaltruli aRricxvisa da Sida kontrolis sistemebis efeqtianobisa da adekvaturobis Semowmeba, Sefaseba da monitoringi. (ISA 610.7)

Sida da gare auditebis SedarebaSida auditis rols gansazRvravs auditis obieqtis xelmZRvaneloba. misi miznebi gansxvavdeba gare auditis miznebisagan. Sida auditis funqciebis miznebi auditis obieqtis xelmZRvanelobis moTxovnebis Sesabamisad icvleba. gare auditors upirvelesad ainteresebs, Seicavs Tu ara finansuri angariSgeba arse-biT uzustobebs. (ISA 610.3;4)Sida da gare auditebs Soris gansxvavebis miuxedavad, arsebobs kavSiri Sida kontrolis meqanizmebis SefasebasTan mimarTebiT. zemoaRniSnuli Sida kontrolis sistemis Sefaseba, romelsac afasebs da akontrolebs Sida auditori, gare auditis samuSaos nawilia. damoukidebelma auditorma unda moipovos informacia da unda gaacnobieroს Sida kontrolis muSaoba auditis obieqtis riskze sapasuxod. Ggare auditorma unda Seafasos, ramdenad danergili da ganxorcielebulia kontroli. efeqtiani Sida auditi xSirad iZleva damoukidebeli auditoris samuSaos moculobis Semcirebis SesaZleblobas.zemoaRniSnulis gaTvaliswinebiT, damoukidebelma auditorma unda moipovos saTanado informacia Sida auditis saqmianobis Sesaxeb, raTa daadginos da Seafasos finansuri angariSgebis arsebiTi uzustobebis riski da dagegmos da ganaxorcielos Semdgomi auditoruli procedurebi. (ISA 610.9,11)sajaro seqtoris damoukidebel auditors aqvs farTo uflebamosileba biujetis auditTan, kanonmdeblobasTan Sesabamisobasa da Sida kontrolis meqanizmebis SefasebasTan dakavSirebiT. sajaro seqtoris auditors SeuZlia daeyrdnos Sida auditis samuSaos da gamoiyenos igi, Tu gadawyvets, rom Sesrulebuli samuSao iZleva amis SesaZleblobas. (ISSAI 1610E P3)rodesac auditis obieqts aqvs Sida auditis samsaxuri, damoukidebelma auditorma unda gansazRvros: gamoiyenebs Tu ara Sida auditis konkretul samuSaos da, Tu gamoiyenebs, _ ra moculobiT; ramdenad Seesabameba Sida auditis samuSao damoukidebeli auditis miznebs. (ISA 610.6) Sida auditis funqciis Sefasebisas gaTvaliswinebuli unda iqnes: misi organizaciuli statusi (obieqturoba da damoukidebloba);

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teqnikuri kompetenturoba; ramdenad upasuxebs gare auditis miznebs Catarebuli Sida auditis moculoba, xasiaTi da masStabi; arsebiTi uzustobebis riski da mtkicebebi, auditis subieqturobis done auditis mtkicebulebebis Sefasebisas; profesiuli sifxizle, romelic moicavs auditis dagegmvas, zedamxedvelobas, ganxilvasa da dokumentacias; efeqtiani komunikacia Sida da damoukidebel auditorebs Soris. (ISSAI 1610E P4)rodesac dagegmilia Sida auditis samuSaos gamoyeneba, damoukidebelma auditorma unda gaiTvaliswinos Sida auditis winaswari gegma da SeZlebisdagvarad adreul etapze unda ganixilos igi.SeTanxmeba SeiZleba miRweul iqnes Sida auditis mier gansaxorcielebeli procedurebis moculobasTan, xasiaTTan da vadebTan dakavSirebiT.

Sida auditis mier Sesrulebuli konkretuli samuSaos Sefaseba rodesac damoukidebeli auditori apirebs Sida auditis samuSaos gamoyenebas, man unda Seafasos da ganaxorcielos auditis procedurebi, raTa, gansazRvros am samuSaos Sesabamisoba sakuTar miznebTan. (ISA 610.11) Sefaseba moicavs: Sesrulebuli samuSaos profesiul kompetencias; samuSaos Sesrulebis procesze zedamxedvelobis xarisxs; mopovebulia Tu ara saTanado da Sesabamisi auditoruli mtkicebulebebi; gamotanilia Tu ara adekvaturi daskvnebi; saTanadod iqna Tu ara gadawyvetili uCveulo sakiTxebi. (ISA 610.12)damoukidebelma auditorma unda Seafasos Sida auditis mier Sesrulebuli samuSao da unda gamoitanos daskvna mis Sesaxeb.

eqspertis samuSaos gamoyeneba ,,eqsperti“ aRniSnavs pirs, romelsac buRaltruli aRricxvisa da auditisagan gansxvavebul romelime konkretul sferoSi aqvs specialuri kvalifikacia, codna da gamocdileba da romlis samuSao gamoiyeneba saTanado auditoruli mtkicebulebis mosapoveblad. (ISA 620.6)auditoris ganaTleba da gamocdileba mas saSualebas aZlevs, zogadad gaer-kves eqspertis saqmianobaSi, magram mas ar moeTxoveba iseTive kvalifici-uroba, rogoric romelime sxva profesiis an specialobis adamians, magaliTad, aqtuars an inJiners. auditoris saerTo pasuxismgebloba, gasces daskvna auditis obieqtis finansur angariSgebebze, ar mcirdeba eqspertis samuSaos gamoyenebisas. (ISA 620.3)organizaciis Sesaxeb informaciis mopovebisas da Semdgomi procedurebis ganxorcielebisas auditorma unda moipovos auditoruli mtkicebuleba eqspertis angariSebis, daskvnebis, Sefasebebisa da angariSgebebis saxiT. magaliTad: garkveuli tipis aqtivebis Sefaseba, rogorebicaa, magaliTad: miwa da Senobebi, qarxnebi da manqana-mowyobilobebi, xelovnebis nimuSebi da Zvirfasi qvebi; specialuri saSualebebisa da meTodebis gamoyenebiT sxvadasxva Tan-xis dadgena, magaliTad, aqtuaruli Sefaseba; iuridiuli daskvna xelSekrulebebis, sakanonmdeblo aqtebisa da maregulirebeli normebis interpretaciasTan dakavSirebiT. (ISA 620.8)

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qvemoT miTiTebulma sakiTxebma SesaZloa gavlena moaxdinos eqspertis samuSaos gamoyenebis Taobaze misaReb gadawyvetilebaze:Y auditis jgufis informirebuloba da ganxilul sakiTxebze wina gamocdileba; TaRliTobasTan dakavSirebiT damatebiTi axsna-ganmartebebis wardgena; arsebiTi uzustobebis riski gansaxilveli sakiTxis xasiaTze, sirTulesa da arsebiTobaze dayrdnobiT; mosapovebeli sxva auditoruli mtkicebulebebis raodenoba da xarisxi; auditis obieqtis informaciis konfidencialuroba. (ISSAI 1620E P4)auditoris mizania: gansazRvros, gamoiyenos Tu ara eqspertis samuSao; Tu eqspertis samuSao gamoiyeneba, gansazRvros, Seesabameba Tu ara es samuSao auditis miznebs. (ISA 620.5)auditoruli procedurebis moculobaze, xasiaTsa da vadebze gavlenas moaxdens Semdegi mosazrebebi eqspertis samuSaosTan dakavSirebiT: im sakiTxebis xasiaTi, romlebTanac dakavSirebulia eqspertis samuSao; im sakiTxebis arsebiTi uzustobebis riski, romlebTanac dakavSirebulia eqspertis samuSao; eqspertis samuSaos mniSvnelovneba auditisaTvis; auditoris codna da gamocdileba aRniSnuli eqspertis mier Sesrulebuli wina samuSaos Sesaxeb; aris Tu ara aRniSnuli eqsperti umaRlesi auditoruli organodan da eqvemdebareba Tu ara mis mier Sesrulebuli samuSao xarisxis kontrolis procedurebs. (ISA 620.8)auditorma unda Seafasos: Sesabamis sferoSi eqspertis kompetenturoba, gamocdileba da reputacia profesiuli kvalifikaciis farglebSi; eqspertis obieqturoba, maT Soris, politikuri neitraliteti; (ISA 620.9) (ISSAI 1610E P5) auditis miznebisaTvis Sesrulebuli samuSaoebis moculoba, xasiaTi da vadebi; auditoruli mtkicebulebis adekvaturoba; (ISA 620.10) mniSvnelovani daSveba da gamoyenebuli meTodebi; eqspertis mier gamoyenebuli informaciis wyaros saimedooba; momzadebuli daskvnis Sesabamisoba da mizanSewoniloba. (ISA 620.12) auditorma dokumenturad unda asaxos Semdegi informacia: eqspertis samuSaos xasiaTi, masStabi da miznebi; auditorisა da eqspertis Sesabamisi funqciebi da pasuxismgebloba; auditorsa da eqsperts Soris komunikaciis moculoba, xasiaTi da vadebi, maT Soris, eqspertis mier warmosadgeni angariSi; moTxovna eqspertis mier konfidencialurobis dacvisa da mis mierve konfidencialurobis werilobiT dadasturebis Taobaze; (ISA 620.11) (ISSAI 1610E P6 P8 P9) is faqti, rom eqspertis angariSi SeiZleba moTxovnil iqnes saqarTvelos kontrolis palatis gareT, magaliTad, sagamoZiebo procesSi. (ISSAI 1610E P7)Tu eqspertis mier Sesrulebuli samuSaos Sedegebi ver miscems sakmaris da Sesaferis auditorul mtkicebulebebs, an Tu Sedegebi sxva auditorul mtkicebu-lebebs ar miesadageba, auditori valdebulia sakiTxis gadasawyvetad gamoiyenos damatebiTi procedurebi, maT Soris, daiqiraos axali eqsperti an moaxdinos auditis daskvnis modificireba. (ISA 620.13)

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aramodificirebuli daskvnis gamotanisas auditorma ar unda miuTiTos eqspertis samuSaoze, Tu es kanonmdeblobiT ar aris gaTvaliswinebuli. (ISA 620.14) auditori angariSSi miuTiTebs eqspertis samuSaoze, Tu es informacia auditoris daskvnis modificirebis safuZvelia. auditorma angariSSi unda aRniSnos, rom amgvari miTiTeba ar amcirebs auditoris pasuxismgeblobas mis mier gacemul daskvnaze. (ISA 620.15)

auditis obieqtis eqspertis samuSaos gamoyeneba Tu auditis obieqtis eqspertis samuSaos gamoyenebiT miRebuli informacia gamoyenebuli unda iqnes auditorul mtkicebulebad, auditori aucileblobis SemTxvevaSi gaiTvaliswinebs aRniSnuli eqspertis samuSaos mniSvnelobas auditis miznebisaTvis, kerZod: eqspertis kompetencia, SesaZleblobebi da obieqturoba; eqspertis samuSaos Sesaxeb informaciis mopoveba; eqspertis samuSaos, rogorc Sesabamis auditorul mtkicebaze saTanado mtkicebulebis, saTanadoobisa da Sesabamisobis Sefaseba. (ISA 500.8)

3.5. აუდიტორული მოსაზრებები აუდიტის მიერ მომსახურე ორგანიზაციების გამოყენებაზე

es qveTavi gamoyenebuli unda iqnes maSin, rodesac auditis obieqti Tavis romelime funqcias (rogoricaa informaciuli teqnologiebi (IT) an xelfasebis daangariSeba) sxva momsaxure organizacias gadascems. SesaZlebelia yvela es funqcia ar iyos saintereso auditorisaTvis. gaweuli momsaxureba da misi kontroli sainteresoa auditorisaTvis, Tu isini gavlenas axdenen auditis obieqtis informaciul sistemaze, romelic dakavSirebulia finansur angariSgebasTan, sakanonmdeblo moTxovnebis SesrulebasTan, Sesabamisi Sida kontrolis meqanizmebis efeqtiani muSaobis uzrunvelyofasTan an momsaxurebis miwodebasTan. aRniSnuli qveTavi ar Seexeba iseT momsaxurebas, romelic dakavSirebulia garkveul operaciebTan, magaliTad, finansuri institutebisa da bankebis momsaxurebasTan. (ISA 402.2;5) (ISSAI 1402E P6; P8)auditorma unda gaiTvaliswinos, rogor gavlenas axdens momsaxure organi-zacia damkveTis buRaltruli aRricxvisa da Sida kontrolis meqanizmebze, raTa Seafasos arsebiTi uzustobebis riski da SeimuSaos efeqtiani auditoruli midgo-ma. momsaxure organizaciis samuSaoebi mniSvnelovania finansuri angariSgebisaTvis, Tu aRniSnuli momsaxureba gavlenas moaxdens nebismierze qvemoT CamoTvlilTagan: operacia, romelic arsebiTad gavlenas axdens auditis obieqtis finansur angariSgebaze (magaliTad, xelfasis daangariSebis funqciis gadacema gavlenas axdens saxelfaso Tanxebze); ganxorcielebuli operaciis xasiaTi da arsebiToba, aseve auditis obieqtsa da momsaxure organizacias Soris urTierTobis xasiaTi. sajaro seqtoris auditors aseve SeuZlia gaiTvaliswinos momsaxure organizaciis roli auditis obieqtis sakanonmdeblo moTxovnebTan Sesabamisobis, programis miznebis miRwevisa da Sida kontrolis efeqtianobis TvalsazrisiT; saWiroebis mixedviT operaciebis iniciirebis, aRricxvis, damuSavebis an Sesworebis procedurebi Setanili iqneba mTavar buRaltrul wignSi da finansur angariSgebaSi;

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marTvisa da pasuxismgeblobis struqtura organizaciebs Soris, or organizacias Soris fuladi saxsrebis moZraobis pasuxismgeblobis done, romelic SeiZleba moicavdes (an ar moicavdes) angariSgebas imis Sesaxeb, Seesabameba Tu ara momsaxure organizaciis mier ganxorcielebuli operaciebi im organoTa moTxovnebs, romlebic marTaven maT, da miRweulia Tu ara programis miznebi; eleqtronuli formiT an xeliT Sesrulebuli Sesabamisi buRaltruli Canaweri, sxva informacia, auditis obieqtis finansuri angariSgebis specialuri angariSebi, romlebic gamoiyeneba auditis obieqtis operaciebis iniciirebis, aRricxvis, damuSavebisa da warmodgenis mizniT. aRniSnuli moicavs araswori informaciis koreqtirebas da informaciis gadacemas mTavar buRaltrul wignSi Sesatanad; rogor afiqsirebs auditis obieqtis informaciuli sistema operaciebis garda sxva movlenebsa da pirobebs, romlebic mniSvnelovania finansuri angariSgebisaTvis; finansuri angariSgebis procesi, romelic gamoiyeneba auditis obieqtis finansuri angariSgebis momzadebisaTvis, maT Soris, mniSvnelovani buRaltruli Sefasebebisa da wardgenisaTvis; kontrolis meqanizmi, romelic moicavs buRaltruli Jurnalis Canawerebs, maT Soris, arastandartul Canawerebs, romlebic gamoiyeneba aratipuri, arastandartuli operaciebis an Sesworebebis aRricxvisaTvis. (ISA 402.3) (ISSAI 1402E P9; P10; P11)auditoris mier Sesasrulebeli samuSaos xasiaTi da moculoba momsaxure organizaciis mier gaweul momsaxurebasTan mimarTebiT damokidebulia auditis obieqtisa da auditis procesisaTvis momsaxurebis mniSvnelovanebis xarisxze. (ISA 402.4)

auditoris miznebiauditoris mizania: moipovos iseTi informacia momsaxure organizaciis mier gaweuli momsaxurebis mniSvnelovanebisa da xasiaTis Sesaxeb, aseve auditis obieqtis Sida kontrolis sistemaze maTi gavlenis Taobaze, romelic sainteresoa auditis TvalsazrisiT da sakmarisia arsebiTi uzustobebis riskis dadgenisa da SefasebisaTvis; auditoruli procedurebis momzadeba da Sesruleba aRniSnul riskze sapasuxod. (ISA 402.7)

auditoris mosazrebebiauditorma unda moipovos informacia imis Taobaze, Tu rogor iyenebs auditis obieqti momsaxure organizaciis momsaxurebas, kerZod: gaweuli momsaxurebis xasiaTi da auditis obieqtis momsaxurebis mniSvnelოba, maT Soris, misi gavlena auditis obieqtis Sida kontrolze; ganxorcielebuli operaciebis, angariSebis an finansuri angariSgebis xasiaTi da mniSvnelოba, romlebzedac gavlena moaxdina momsaxure organizaciam; momsaxure organizaciisa da auditis obieqtis saqmianobebis urTierTqmedebis xarisxi; auditis obieqtsa da momsaxure organizacias Soris arsebuli xelSekrulebisa da urTierTobis pirobebi. (ISA 402.9)auditis dros auditori unda gaecnos Sida kontrolis meqanizmebs, raTa Seafasos auditis obieqtSi Sesabamisi kontrolis meqanizmis SemuSaveba, danergva da muSaoba, romelic dakavSirebulia momsaxure organizaciis mier gaweul momsaxurebasTan. kontrolis meqanizmi gamoiyeneba momsaxure

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organizaciis mier ganxorcielebuli operaciebis mimarT. auditoris mier mopovebuli informacia unda qmnides arsebiTi uzustobebis riskebis dadgenisa da Sefasebis safuZvels. (ISA 402.10;11)Tu auditori ver SeZlebs, moipovos sakmarisi informacia auditis obieqtidan, unda ganxorcieldes Semdegi procedurebi: momsaxure organizaciis auditoris daskvnis mopoveba, romelSic mocemu-lia auditoris mosazreba momsaxure organizaciis buRaltruli aRricxvisa da Sida kontrolis sistemebis efeqtianobis Sesaxeb, romelic auditis Sesabamisi moT-xovnis Sesrulebas Seexeba; auditis obieqtis meSveobiT momsaxure organizaciasTan kavSiris damyareba konkretuli informaciis mosapoveblad; momsaxure organizaciaSi viziti da procedurebis ganxorcieleba, romlebic uzrunvelyofs miRebas saWiro informaciisa am organizaciaSi Sesabamisi kontrolis meqanizmebis Taobaze; an sxva auditoris gamoyeneba im procedurebis gansaxorcieleblad, romlebic uzrunvelyofs mopovebas saWiro informaciisa momsaxure organizaciaSi Sesabamisi kontrolis meqanizmebis Taobaze. (ISA 402.12)

momsaxure organizaciis auditoris daskvnaTu auditori gamoiyenebs momsaxure organizaciis auditoris daskvnas auditis obieqtis Sida kontrolis Sesafaseblad, man unda gaiTvaliswinos momsaxure organizaciis auditoris profesiuli kompetencia, aseve daskvnis xasiaTi da Sinaarsi. auditori unda darwmundes momsaxure organizaciis auditoris kompetenciasa da damoukideblobaSi da im standartebis saTanadoobaSi, romelTa mixedviTac momzadda daskvna. (ISA 402.13)momsaxure organizaciis auditoris daskvna, Cveulebriv, ori tipisaa:1. tipi I _ daskvna Sida kontrolis SemuSavebasa da danergvaze: momsaxure organizaciis xelmZRvanelobis mier Seqmnili Sida kontrolis meqanizmebis aRwera; momsaxure organizaciis auditoris mosazreba imis Taobaze, rom: o zemoT mocemuli Sida kontrolis meqanizmebis aRweriloba zustia; o organizaciis saqmianobaSi kontrolis meqanizmebis sistema isea Camoyalibebuli, rom dasaxuli mizani miRweul iqnes; o dainerga Sida kontroli. miuxedavad imisa, rom I tipis daskvna SeiZleba daexmaros auditors Sida kontrolis meqanizmebis muSaobis ukeT gagebaSi, auditori mainc ar gamoiyenebs mas, rogorc auditorul mtkicebulebas kontrolis meqanizmebis samuSao efeqtianobisa.2. tipi II _ kontrolis meqanizmebis SemuSaveba da danergva, kontrolis procedurebis efeqtianoba: momsaxure organizaciis xelmZRvanelobis mier Seqmnili Sida kontrolis sistemebis aRwera; momsaxure organizaciis auditoris mosazreba imis Taobaze, rom:o zemoT mocemuli aRweriloba zustia;o organizaciis saqmianobaSi kontrolis meqanizmebis sistema isea Camoyalibebuli, rom dasaxuli mizani miRweul iqnes; o dainerga Sida kontroli; o Sida kontrolis sistema efeqtianad muSaobs kontrolis testirebis Sede-gebidan gamomdinare. garda imisa, rom momsaxure organizaciis auditori gamoxatavs mosazrebas saqmianobis efeqtianobis Sesaxeb, igi aseve unda

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axdendes Catarebuli kontrolis testirebisa da masTan dakavSirebuli Sedege-bis identificirebas.II tipis daskvna uzrunvelyofs auditorul mtkicebulebas kontrolis meqanizmis testirebis Semdeg. rodesac auditori iyenebs aRniSnul daskvnas, rogorc auditorul mtkicebulebas kontrolis meqanizmis samuSao efeqtianobisa, man unda gaiTvaliswinos Semowmebuli kontrolis meqanizmis Sesabamisoba organizaciis operaciebis kategoriebTan, angariSebis naSTebTan da ganmartebiT SeniSvnebTan, Sesabamis mtkicebebTan, aseve unda gaiTvaliswinos, aris Tu ara momsaxure organizaciis auditoris mier kontrolis meqanizmis testireba da Sedegebi saTanado. amasTan dakavSirebiT gaTvaliswinebuli unda iqnes Semdegi aspeqtebi: im periodis xangrZlivoba, romelsac moicavs momsaxure organizaciis auditoris mier kontrolis testireba; dro, romelic am testirebis Catarebas sWirdeba; uzrunvelyofs Tu ara testirebis moculoba, xasiaTi da vadebi sakmaris da Sesaferis auditorul mtkicebulebebs obieqtis Sida kontrolTan dakavSirebiT, romlebic mniSvnelovania auditisaTvis. auditorma unda gansazRvros, ramdenad aris zemoT aRniSnuli kontroli auditis miznebisaTvis saintereso, da unda gaarkvios, aqvs Tu ara auditis obieqts es kontroli SemuSavebuli da danergili. (ISA 402.14)Tu saqarTvelos kontrolis palata pasuxismgebelia momsaxure organizaciis auditze, momsaxure organizaciis auditorsa da saqarTvelos kontrolis palatis auditors Soris komunikaciis dros ar aris savaldebulo konfidencialurobis moTxovnebis dacva. aRniSnulma faqtma SesaZloa gavlena moaxdinos aseve im saSualebebze, romlebiTac auditori afasebs sxva auditoris samuSaos. aseT SemTxvevaSi auditis angariSis moTxovnebi gaTvaliswinebuli unda iqnes auditis dagegmvis dros. (ISSAI 1402E P12; P13; P14)

reagireba arsebiTi uzustobebis riskze auditorma auditis obieqtis Canawerebidan unda moipovos saTanado da sakmarisi auditoruli mtkicebulebebi finansuri angariSgebis Sesabamisi mtkicebebis doneze an unda ganaxorcielos damatebiTi procedurebi momsaxure organizaciaSi amgvari mtkicebulebebis mosapoveblad. (ISA 402.15)rodesac momsaxure organizaciis auditoris mier riskis Sefaseba moicavs varauds, rom momsaxure organizaciaSi kontrolis meqanizmi efeqtianad funqcionirebs, saqarTvelos kontrolis palatis auditorma unda moipovos aRniSnuli kontrolis meqanizmis efeqtianobis Taobaze auditoruli mtkicebuleba qvemoT miTiTebuli erTi an erTze meti proceduris safuZvelze: II tipis daskvnis mopoveba; kontrolis meqanizmis Sesabamisi testireba momsaxure organizaciaSi; an sxva auditoris gamoyeneba kontrolis meqanizmis testirebisaTvis momsaxure organizaciaSi saqarTvelos kontrolis palatis auditoris saxeliT Semowmebis Casatareblad. (ISA 402.16)Tu auditori dagegmavs, gamoiyenos II tipis daskvna, rogorc auditoruli mtkicebuleba imisa, rom momsaxure organizaciaSi kontrolis meqanizmi efeqtianad funqcionirebs, igi: Seafasebs, moicavs Tu ara momsaxure organizaciaSi kontrolis meqanizmis aRweriloba, SemuSaveba da samuSao efeqtianoba zust periods auditoris miznebis Sesabamisad; gansazRvravs, dakavSirebulia Tu ara momsaxure organizaciis mier dadgenili damatebiTi kontrolis meqanizmi auditis obieqtTan, da Tu asea,

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moipovebs informacias imis Taobaze, dagegma da ganaxorciela Tu ara organizaciam amgvari kontroli, da Tu asea, Seamowmebs mis efeqtianobas; TIN Seafasebs drois intervals, romelic moicavs kontrolis meqanizmis muSaobis Semowmebas, da am Semowmebidan gasul drois monakveTs. auditorma unda hkiTxos auditis obieqtis xelmZRvanelobas, acnoba Tu ara momsaxure organizaciam auditis obieqts an aqvs Tu ara mas sxvagvari informacia nebismieri TaRliTobis, kanonisa da maregulirebeli normis darRvevis an gamousworebeli uzustobebis Taobaze, romelic/romlebic gavlenas axdens finansur angariSgebaze. saqarTvelos kontrolis palatis auditorma unda Seafasos, Tu ra gavlenas moaxdens amgvari sakiTxebi mis mier ganxorcielebuli Semdgomi auditoruli procedurebis moculobaze, xasiaTsa da vadebze, maT Soris, auditorul daskvnaze. (ISA 402.19)auditorma unda ganixilos zemoaRniSnuli principebi TiToeul moqmed momsaxure organizaciasTan mimarTebiT, romlis momsaxurebac gasaTvaliswinebelia auditis obieqtSi auditoruli procedurebis ganxorcielebis dros. (ISA 402.18)

angariSgebasaqarTvelos kontrolis palatis auditorma unda Seitanos Sesabamisi cvlileba auditis daskvnaSi, rodesac SeuZlebelia sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopoveba momsaxure organizaciis mier gaweuli momsaxurebis Sesaxeb organizaciis finansuri angariSgebis auditis Sesabamisad. (ISA 402.20)saqarTvelos kontrolis palatis auditorma momsaxure auditoris samuSao ar unda miuTiTos auditis angariSSi, romelSic mocemulia upirobo daskvna, Tu kanoniT an maregulirebeli normiT sxva ram ar aris gansazRvruli. Tumca amgvari miTiTeba ar amcirebs saqarTvelos kontrolis palatis auditoris pasuxismgeblobas auditorul daskvnaze. (ISA 402.21)

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4. დეტალური დაგეგმვა

4.1. დეტალური დაგეგმვა

auditis detaluri gegmaauditis detalur gegmas TiTqmis yvela samuSao dokumentTan aqvs kavSiri. es dokumentebi asaxavs Casatarebeli auditoruli procesis moculobas, xasiaTsa da vadebs. igi moicavs: procedurebs, romlebic saWiroa Sesabamisi auditoruli rwmunebis mosapoveblad TiToeuli mtkicebisaTvis, auditis mandatisaTvis da yvela Sesabamisi moTxovnisaTvis; (ISSAI 1330 P6) testirebis moculobas, Tandayolili da kontrolis riskebis Sefasebis safuZvelze. auditors evaleba auditoruli procedurebis SemuSaveba da ganxorcieleba strategiuli da detaluri dagegmvis dros identificirebuli da Sefasebuli arsebiTi uzustobebis riskis Sesabamisad. auditis detaluri gegmis mizania arsebiTi uzustobebis riskis dasaSveb donemde Semcireba. (ISA 330.1;3)auditori, adgens auditis saerTo strategias auditis detaluri gegmis SemuSavebisas. dagegmvis es ori etapi ar aris gancalkevebuli _ isini erTmaneTTan mWidrodaa dakavSirebuli. magaliTad, riskis Sefasebis procedurebis dagegmva, Cveulebriv, auditis procesis dasawyisSi xdeba. Tumca auditis specifikuri damatebiTi procedurebis moculobis, xasiaTisa da vadebis dagegmva damokidebulia riskis Sefasebis am procedurebis Sedegebze.auditis detalur gegmaSi identificirebuli auditoruli procedurebis ganxorcieleba unda daiwyos mxolod am procedurebisa da maTi moculobebis ganxilvisa da damtkicebis Semdeg. Tumca auditors garkveuli auditoruli komponentisaTvis auditoruli procedurebis dawyeba SeuZlia im SemTxvevaSi, Tu igi ganxiluli da adekvaturad miCneuli iqna, miuxedavad imisa, rom SeiZleba danarCeni komponentebi ar iyos damtkicebuli.

auditoruli procedurebi Sefasebul riskze sapasuxod (auditoruli testirebis moculoba)am qveTavis mizania miTiTebebis micema saerTo reagirebis gansazRvrasTan da damatebiTi auditoruli procedurebis SemuSavebasa da ganxorcielebasTan dakavSirebiT. auditoruli riskis dasaSveb donemde Sesamcireblad auditorma unda moaxdinos reagireba finansuri angariSgebis doneze Sefasebul riskze. garda amisa, auditorma unda SeimuSaos da ganaxorcielos damatebiTi auditoruli procedurebi mtkicebebis doneze Sefasebul riskebze sapasuxod. (ISA 330.5;6) gansaxorcielebeli auditoruli procedurebis moculobis, xasiaTisa da vadebis dagegmvisas auditorma unda ixelmZRvanelos Semdegi modeliT:

Tandayolili rwmuneba

0.8 maqsimu

mi

0.0 minimumi

0.8 maqsimumi

0.0 minimumi

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kontrolis rwmuneba

1.0 maqsimu

mi

1.0 maqsimumi

0.0 minimumi

0.0 minimumi

arsebiTi rwmuneba2.1

minimumi

2.9 saSualo – kontrolze

orientirebuli

3.1 saSualo –

Tandayolilze orientirebuli

3.9 maqsimumi

mTliani rwmuneba 3.9 3.9 3.9 3.9

auditis obieqtis procesis aRweraam etapze auditoris pasuxismgebloba aris organizaciis operaciebis dokumenturad dasabuTeba TiToeuli Semowmebuli komponentisaTvis. amas gadamwyveti mniSvneloba aqvs auditis darCenili nawilisaTvis da, sxva sakiTxebTan erTad, gansazRvravs auditis testirebis tips. procesis aRweram auditors unda miawodos informacia riskisa da kontrolis, aseve maTi Sefasebis Taobaze. es riski da kontroli Seexeba operaciis garkveul etaps misi sasicocxlo ciklis ganmavlobaSi (procesis Tavidan bolomde gavla). magaliTad, riski, romelic dakavSirebulia ama Tu im aqtivis SeZenasTan, specifikuria da gansxvavdeba im riskisagan, romelic damaxasiaTebelia imave aqtivis gamoyenebisaTvis. procesis aRwera detaluri dagegmvis pirveli safexuria da yvela komponentisaTvis unda Sesruldes. procesis aRwera iwyeba operaciis sasicocxlo ciklis ganmavlobaSi umniSvnelovanesi RonisZiebebis identificirebiT. amis Semdeg xdeba riskisa da masTan mimarTebiT gamosayenebeli mmarTvelobiTi kontrolis dokumenturad asaxva. es samuSao dokumenti did yuradRebasa da codnas moiTxovs da, aqedan gamomdinare, mis momzadebaSi unda monawileobdnen auditorebi minimum auditis jgufis xelmZRvanelis doneze. aRniSnuli samuSao dokumenti auditis procesSi aRmoCenil sisusteebTan dakavSirebiT mosamzadebeli rekomendaciebis safuZvelia. kanonmdebloba da auditis obieqtis Sida politikaauditorisaTvis pirveli moTxovna procesis aRwerilobis samuSao dokumentis Sevsebamde aris im sakanonmdeblo moTxovnebis identificireba, romlebic Sesabamis komponentze vrceldeba. saerTod, auditis nebismier komponentTan (magaliTad, ZiriTad saSualebebTan) dakavSirebuli moTxovnebi ganisazRvreba Semdegi saxiT: mTavrobis mier SemuSavebuli kanonmdebloba an politika konkretul komponentTan dakavSirebiT; auditis obieqtis Sida politika an procedurebi.kanonmdebloba da Sida politika erTmaneTs unda avsebdes da ar unda Seicavdes urTierTsawinaaRmdego normebs. sakanonmdeblo moTxovnebi, Cveulebriv, xelmisawvdomia. organizaciis Sida dokumentebs SeiZleba mieces sxvadasxva forma, rogorebicaa politika da procedurebi an instruqciebi. auditorma unda Seafasos auditis obieqtis faqtobrivi saqmianobis Sesabamisoba rogorc kanonmdeblobasTan, ise organizaciis Sida instruqciebTan. auditisaTvis SeiZleba Semdegi scenaris gamoyeneba:

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# instruqciis doneebi auditoris moqmedebebi1 Tu auditis obieqtze an mis

saqmianobaze vrceldeba rogorc sakanonmdeblo moTxovnebi, ise Sida procesi an/da instruqcia

SeamowmeT, Seesabameba Tu ara Sida procesi kanonmdeblobas;SeamowmeT, Seesabameba Tu ara arsebuli procesi damtkicebul Sida process.

2 Tu auditis obieqtze an mis saqmianobaze ar vrceldeba sakanonmdeblo moTxovnebi da vrceldeba mxolod Sida procesi an/da instruqcia

gaecaniT Sida process da SeafaseT arsebuli procesis masTan Sesabamisoba.

3 Tu auditis obieqtze an mis saqmianobaze ar vrceldeba arc sakanonmdeblo moTxovnebi, arc Sida procesi an/da instruqcia

gansazRvreT is `saukeTeso praqtika“ (anu ra unda gakeTdes), romlis safuZvelzedac xdeba arsebuli praqtikis Sefaseba.

operaciis sasicocxlo cikli, riski da kontroliauditori moipovebs da Seiswavlis zemoaRniSnul sakanonmdeblo moTxovnebs da Sida process, rac mas operaciis sasicocxlo ciklis momcveli saqmianobis gaazrebaSi daexmareba. operaciis sasicocxlo cikli unda asabuTebdes Sesamowmebel komponentTan (magaliTad, ZiriTad saSualebebTan) dakavSirebul process. es gulisxmobs ,,saukeTeso praqtikas“ (anu ra unda gakeTdes). operaciis sasicocxlo ciklSi TiToeuli dokumentirebuli saqmianobisaTvis identificirebuli unda iqnes umniSvnelovanesi riski. unda daisvas kiTxva: sad SeiZleba procesi arasworad warimarTos?magaliTad, Tu saqmianoba identificirebulia, rogorc ,,saqonlis miReba“, amasTan dakavSirebuli riski SeiZleba iyos ,,saqonlis qurdoba“. am svetis Sevseba Teoriulad xdeba da moiTxovs im SesaZlo riskis gamovlenas, romelic SeiZleba warmoeqmnas auditis obieqts. imis gamo, rom es samuSao dokumenti TiToeuli komponentisaTvis ivseba, identificirebuli unda iqnes mxolod mniSvnelovani riski.Sesamowmebel komponentTan dakavSirebuli nebismieri Tandayolili riski, romelic gamovlenilia finansuri angariSgebis doneze Sesrulebul samuSao dokumentSi, Setanili unda iqnes am komponentis procesis aRweraSi. yoveli gamovlenili riskisaTvis identificirebulia kontroli. mmarTvelobiTi kontroli moicavs iseT meqanizmebs, romelTa mizania arsebiTi uzustobebis gamoricxva an ukve daSvebuli Secdomebis gamovlena. prevenciul kontrolSi unda Sediodes dadgenili rutinuli wesi miRebuli saqonlis mdgomareobisa da raodenobis Semowmebisa saqonlisa da Sesabamisi pirveladi dokumentebis miRebis dros. profilaqtikuri kontroli unda moicavdes mniSvnelovani operaciebis damoukidebel Semowmebasa da monitorings auditis obieqtis xelmZRvanelobis mier (magaliTad, gamonaklisi angariSebis meSveobiT). rogorc wesi, prevenciuli kontroli saukeTesoa xarjebis efeqtianobis Semowmebis TvalsazrisiT. am svetSi dokumenturad asaxuli mniSvnelovani kontroli moicavs rogorc prevenciul, ise profilaqtikur kontrols, romlebic auditis obieqtSi arsebobs. gaTvaliswinebuli unda iqnes kontrolis arsebobasTan dakavSirebuli sakanonmdeblo moTxovnebi. am saxelmZRvanelos ,,a“ da ,,b“ danarTebSi mocemulia cxrilebi, romlebic Seicavs auditis ZiriTadi procedurebis magaliTebs, operaciebis sasicocxlo

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ciklebs mTavari komponentebisaTvis potenciuri riskiTa da kontroliT. am cxrilebiT unda ixelmZRvanelos auditorma samuSao dokumentis Sevsebisas aRweris sisrulis uzrunvelsayofad; es cxrilebi auditors daexmareba, daadginos, Tu ra tipis kontroli unda iqnes gamoyenebuli.

mtkicebebis identificirebamtkiceba, romelsac Sesabamisi kontroli Seexeba, unda iqnes dokumenturad asaxuli. imisaTvis, rom finansuri angariSgeba asaxavdes utyuar da samarTlian Tvalsazriss finansuri angariSgebisaTvis dadgenili normatiuli bazis Sesabamisad, auditis obieqtis xelmZRvaneloba qmnis mtkicebebs, mkafiod an sxvagvarad, finansuri angariSgebis sxvadasxva elementis aRiarebis, gazomvis, wardgenisa da Sesabamisi ganmartebiTi SeniSvnebis Sesaxeb. auditis komponentebs aqvT sxvadasxva riski, romelic arsebiTia auditisaTvis. Sesabamisad, ama Tu im komponentis ganxilvisas auditors unda SeeZlos imis gansazRvra, romeli mtkicebaa upiratesi, magaliTad, aqtivebze arsebobis mtkicebis testireba ufro mniSvnelovania, vidre sisrulis. Tavis mxriv, miRebuli Semosavlebis sisrule, Cveulebriv, ufro mniSvnelovania, vidre imis dadgena, faqtobrivad ganxorcielda Tu ara es operacia. es SeiZleba individualuri iyos TiToeuli auditisaTvis Sesabamisi specifikuri riskis gaTvaliswinebiT. auditori mtkicebebs iyenebs riskis Sefasebisas im potenciuri uzustobebis gaTvaliswinebiT, romlebic SeiZleba daSvebul iqnes, da, amgvarad, iseTi auditoruli procedurebis SemuSavebiT, romlebic upasuxebs Sefasebul risks. mtkicebebi auditis periodis operaciebisa da am operaciebis klasebis Sesaxeb: warmoSoba _ dokumenturad asaxuli operaciebi da movlenebi ukve ganxorcielda da Seexeba auditis obieqts; sisrule _ yvela operacia da movlena, romelic unda asaxuliyo CanawerebSi, dokumenturad aris asaxuli; sizuste _ CanawerebSi dokumenturad asaxul operaciebTan da movlenebTan dakavSirebuli Tanxebi da sxva monacemebi saTanadod aris asaxuli; droSi gamijvna _ operaciebi da movlenebi asaxulia swor saaRricxvo periodSi; klasifikacia _ operaciebi da movlenebi asaxulia saTanado angariSebSi; gadaxdili fasis Sesabamisoba _ danaxarjebTan dakavSirebuli operacia aris ekonomiuri SenaZeni da resursebis efeqtiani da margi gamoyeneba; Sesabamisoba _ operaciebi ganxorcielda yvela Sesabamisi kanonisa da sxva normatiuli aqtis Sesabamisad.mtkicebebi auditis periodis bolos angariSebze arsebuli naSTebis Sesaxeb: arseboba _ aqtivebi, valdebulebebi da sakuTari kapitalis wilebi arsebobs; uflebebi da movaleobebi _ aqtivebze ufleba aqvs auditis obieqts, an auditis obieqti akontrolebs aqtivebs, xolo valdebulebebi auditis obieqtis movaleobebia; sisrule _ yvela aqtivi, valdebuleba da sakuTari kapitalis wilebi, romlebic unda asaxuliyo, asaxulia; Sefaseba da ganawileba _ yvela aqtivi, valdebuleba da sakuTari kapitalis wilebi finansur angariSgebaSi asaxulia saTanado TanxebiT, aseve saTanadod aris asaxuli nebismieri Sefaseba Tu ganawilebis koreqtireba.mtkicebebi ganmartebiT SeniSvnebTan mimarTebiT:

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warmoSoba, uflebebi da movaleobebi _ finansur angariSgebaSi asaxuli movlenebi, sameurneo operaciebi da sxva ukve ganxorcielda da Seexeba auditis obieqts; sisrule _ yvela axsna-ganmarteba, romelic unda asaxuliyo finansur angariSgebaSi, asaxulia; klasifikacia da aRqmadoba _ finansuri informacia saTanadodaa warmodgenili da aRwerili, xolo axsna-ganmartebebi naTlad da garkveviT aris Camoyalibebuli; sizuste da Sefaseba _ finansuri da sxva informacia asaxulia sworad da saTanado TanxebiT. auditors SeuZlia zemoaRniSnuli wesiT gamoiyenos an sxvagvarad warmoadginos mtkicebebi, Tu yvela zemoaRniSnuli aspeqti gaTvaliswinebuli iqneba.qvemoT miTiTebulia kontrolis miznebi monacemTa damuSavebisaTvis: aRricxuli _ faqtobrivi operaciebi ar aris gamotovebuli (sisrule); realuri _ fiqtiuri an gaormagebuli operaciebi ar aris aRricxuli (xdomileba); Sefasebuli _ CanawerebSi operaciebze swori fuladi Tanxebia gawerili (gazomva); drouli _ operaciebi dokumentebSi asaxulia saTanado saangariSo periodSi (Tve, weli da a. S.) (sisrule, xdomileba); klasificirebuli _ operaciebi aRricxulia mTavari buRaltruli wignis Sesabamis angariSebSi da, saWiroebisamebr, damxmare buRaltruli wignis angariSebSi (sizuste); Sejamebuli _ yvela xarji da Semosavali sworadaa Sejamebuli sabazo finansur aRricxvebSi (sizuste); gadatanili _ Sekrebili jamebi sworadaa gadatanili mTavar da, saWiroebisamebr, damxmare buRaltrul wignebSi (sizuste); Sesabamisoba moqmed kanonebsa da sxva normatiul aqtebTan (maT Soris, centralur da adgilobriv samTavrobo organizaciebSi finansuri xelmZRvanelobis procedurebis saxelmZRvanelosTan); organizaciis saqmianobis/operaciebis ekonomiurad da produqtiulad warmarTva (gadaxdili fasis Sesabamisoba).

procesis aRwerasTan dakavSirebiT miRebuli gadawyvetilebebi

1. mniSvnelovania Tu ara riski?riskis dokumenturad asaxvis Semdeg auditorma unda gansazRvros, mniSvnelovania Tu ara es riski. amisaTvis arsebobs Semdegi kriteriumebi: TaRliTobis an gaflangvis riski (magaliTad, Tu aRmoCnda, rom arsebobs TanamSromlis mier miTvisebis Sedegad aqtivebis dakargvis SesaZlebloba da aseTi problema warsulSic iyo); Sedegis arasworad warmodgenis motivacia (saqmianobis efeqtianad warmoCenisa da biujetis farglebSi moqcevis mizniT SeiZleba xarjebi damalul iqnes); iSviaTi an uCveulo operaciebi mniSvnelovani subieqturi SecdomebiT; kompleqsuri operaciebi da kalkulaciebi, romlebic xeliTaa Sesrulebuli; mniSvnelovani subieqturi daSveba, rogorc saeWvo valis gamoTvlis SemTxvevaSi. yvela identificirebuli mTavari riski ganxiluli unda iqnes zemoaRniSnuli CamonaTvalis gaTvaliswinebiT. Tu riski romelime zemoaRniSnul kategorias

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ekuTvnis, igi klasificirdeba, rogorc mniSvnelovani riski. am SemTxvevaSi saWiro iqneba mniSvnelovan riskTan dakavSirebuli yvela kontrolis Sefaseba da testireba.

2. dainerga Tu ara kontroli?imis Sefaseba, dainerga Tu ara kontroli Sesabamis procesSi, xdeba am procesis erTi konkretuli magaliTis ganxilviT. irCeva erT-erTi operacia da igi mowmdeba saqmianobis sasicocxlo ciklis farglebSi. xdeba damadasturebeli dokumentebis mopoveba da Semowmeba imis dasamtkiceblad, rom yvela saxis kontroli iqna gamoyenebuli da ganxorcielebuli. aseTi Semowmebis mizania, dadgindes, realurad arsebobs da funqcionirebs Tu ara dokumenturad asaxuli kontrolis meqanizmebi. procesis erTi konkretuli magaliTis ganxilva unda moicavdes identificirebuli kontrolis meqanizmis yvela saxes. Tu SerCeuli operacia ar moicavs yvela kontrols, sxva operacia unda SeirCes. magaliTad, SeiZleba dadgenilia, rom ama Tu im informaciuli teqnologiis aqtivi (kompiuteri) miRebuli unda iqnes informaciuli teqnologiebis ganyofilebis mier da ara Cveulebrivi wesiT. aqtivebis miRebis procesis erTi konkretuli SemTxvevis ganxilvisaTvis auditorma informaciuli teqnologiebis aqtivic unda SearCios. iseTi saqmianobis SemTxvevaSi, romlisTvisac aseTi procesi analogiuria aqtivebis yvela jgufisaTvis, procesis erTi konkretuli SemTxvevis gansaxilvelad sakmarisia mxolod erTi aqtivis gamoyeneba.operaciis sasicocxlo ciklis riskisa da kontrolis Sefasebis dokumenturad asaxvis Semdeg auditors SeuZlia am kontrolis Sefaseba da auditoruli testirebis dagegmva. auditori unda icnobdes dokumentaciis Sevsebis wesebs.

ZiriTadi kontrolebis saimedooba kontrolis testirebis Sesaxeb gadawyvetilebis miRebis gasamartiveblad procesis aRweraSi Sesamowmebeli komponentis Sesabamisi TiToeuli mtkicebisaTvis identificirebuli mTavari kontrolis saxeebi erTad unda dajgufdes da Sefasdes (kontrolis saimedoobis samuSao dokumenti). unda dadgindes, adekvaturad aris Tu ara SemuSavebuli am kontrolis meqanizmebi arsebiTi uzustobebis prevenciis, Semcirebis an Sesworebis mizniT, raTa ganxilul iqnes riski TiToeuli mtkicebisaTvis.identificirebuli da gansaxorcielebeli kontroli, romelic dadginda erTi romelime procesis erTi konkretuli SemTxvevis ganxilvis Sedegad, gadatanili unda iqnes ZiriTadi kontrolis saimedoobis samuSao dokumentSi. mniSvnelovania is, rom mxolod ganxorcielebuli kontroli (romelic dadgenilia procesis erTi konkretuli SemTxvevis ganxilvis Sedegad) unda iqnes gadatanili komponentebis kontrolis identificirebis samuSao dokumentSi, romelSic isini mtkicebebis mixedviTaa dajgufebuli. kontroli fasdeba TiToeuli mtkicebisaTvis. auditori gadawyvets, adekvaturad daigegma da ganxorcielda is Tu ara. Tu auditori daadgens, rom kontroli adekvaturia, Catardeba misi testireba efeqtianobis Sesafaseblad. Tu kontroli araadekvaturad iqneba miCneuli, kontrolis saimedoobis done ar iqneba gaTvaliswinebuli.Tu miCneuli iqneba, rom kontrolze dayrdnoba SeiZleba, winaswari kontrolis saimedoobis done unda Sefasdes, rogorc maRali. arsebobs Semdegi arCevani: Tu riski mniSvnelovania, auditors SeuZlia saimedoobis maRali xarisxi mianiWos kontrols da Caataros misi testireba, an kontroli arasaimedod miiCnios da ar Caataros misi testireba.

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kontroli arasaimedod miiCneva, Tu: auditoruli mtkicebuleba miuTiTebs kontrolis araefeqtianobaze; an buRaltruli aRricxvis sistemis gacnobis Semdeg auditis jgufi miiCnevs, rom Sida kontrolis meqanizmebi, savaraudod, araefeqtiania; an identificirebul iqna efeqtiani auditis ZiriTadi procedurebi.kontrolis saboloo saimedooba dokumenturad unda aisaxos mas Semdeg, rac kontrolis testiT da auditis ZiriTadi procedurebiT gamovlindeba, rom kontrolis winaswari Sefaseba arasworia. aseT SemTxvevaSi kontrolis saimedooba sxvagvarad iqneba formulirebuli, xolo kontrolis meqanizmebisa da ZiriTadi auditoruli procedurebis moculoba Sesabamisad Seicvleba.

arsebiTi uzustobebis riskis sapasuxo auditoruli procedurebiauditorma unda dagegmos da ganaxorcielos Semdgomi auditoruli procedurebi, romelTa moculoba, xasiaTi da vadebi upasuxebs arsebiTi uzustobebis Sefasebul risks mtkicebebis doneze. (ISA 330.6) auditorma unda uzrunvelyos dagegmili auditoruli procedurebis moculobis, xasiaTisa da vadebis dokumenturad asaxva, rac am auditoruli procedurebis moculobas, xasiaTsa da vadebs da Sesabamisi riskis saxeebis Sefasebas Soris mkafio kavSiris Camoyalibebas emsaxureba. Semdgomi auditoruli procedurebis dagegmvisas auditorma unda gaiTvaliswinos: mocemuli riskis mniSvneloba; arsebiTi uzustobis daSvebis albaToba; operaciebis klasis, naSTis an ganmartebiTi SeniSvnebis maxasiaTeblebi; organizaciis mier gamoyenebuli konkretuli kontrolis xasiaTi da tipi – manualuria is Tu avtomaturi; varaudobs Tu ara auditori iseTi auditoruli mtkicebulebis mopovebas, romelic daadgens organizaciis kontrolis efeqtianobas arsebiTi uzustobebis prevenciis an maTi gamovlenisa da Sesworebis TvalsazrisiT. am auditoruli procedurebis xasiaTs yvelaze didi mniSvneloba eniWeba Sefasebul riskze reagirebisas. auditoris mier mtkicebebis doneze identificirebuli riskis Sefasebis mixedviT ganisazRvreba Sesabamisi auditoruli procedurebi. rac ufro maRalia Sefasebuli riski, miT ufro damajerebeli auditoruli mtkicebulebis mopovebaa saWiro. (ISA 330.7)

Semdgomi auditoruli procedurebis moculobis, xasiaTisa da vadebis gansazRvra

xasiaTi Semdgomi auditoruli procedurebi SeiZleba moicavdes kontrolis testirebas an auditis ZiriTad procedurebs: Semowmeba, dakvirveba, gamokiTxva, dadastureba, xelaxali gadaTvla, ganmeorebiT Sesruleba da analitikuri procedurebi. auditoris savaraudo arCevani: kontrolis testirebisa da ZiriTadi procedurebis kombinacia; Tu Sida kontroli arasaimedoa, auditors yvela saWiro rwmunebis miReba SeuZlia ZiriTadi procedurebis meSveobiT. Tumca, zogierT SemTxvevaSi, auditorma SeiZleba daadginos, rom mxolod kontrolis testirebiT aris SesaZlebeli Sedegis miRweva ama Tu im mtkicebis Sefasebul riskze.garkveuli auditoruli procedurebi SeiZleba ufro metad Sesaferisi aRmoCndes garkveuli mtkicebebisTvis. magaliTad, SemosavlebTan dakavSirebiT kontrolis testireba SeiZleba ufro metad upasuxebdes sisrulis mtkicebis uzustobis

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Sefasebul risks, ZiriTadi procedurebi ki SeiZleba ufro metad warmoSobis mtkicebis uzustobis riskTan iyos dakavSirebuli.auditoris mier auditoruli procedurebis SerCeva riskis Sefasebas efuZneba. rac ufro maRalia auditoris mier Sefasebuli riski, miT ufro saimedo da Sesaferisi unda iyos auditoris mier ZiriTadi procedurebis Sedegad miRebuli auditoruli mtkicebuleba. aman SesaZloa gavlena moaxdinos rogorc gansaxorcielebeli auditoruli procedurebis tipze, ise maT kombinaciaze. magaliTad, dokumentis SemowmebasTan erTad auditorma SeiZleba daadasturos mesame mxaresTan dadebuli kontraqtis pirobebis sisrule.

vadavada gulisxmobs auditoruli procedurebis ganxorcielebis dros an im periods Tu TariRs, romelsac ganekuTvneba auditoruli mtkicebuleba. auditoruli procedurebis zogierTi tipi, magaliTad, kanonebTan da sxva normatiul aqtebTan Sesabamisobis testireba, SeiZleba Catardes wlis ganmavlobaSi, xolo zogierTi, magaliTad, biujetis Sesrulebis testireba, Cveulebriv, wlis bolos tardeba. (ISSAI 1330 P5) auditors kontrolis testirebis Catareba an ZiriTadi procedurebis ganxorcieleba SeuZlia Sualedur periodSi an periodis bolos. rac ufro maRalia arsebiTi uzustobebis riski, miT ufro didia imis albaToba, rom auditori ZiriTadi procedurebis periodis bolos an masTan miaxloebul vadaSi ganxorcielebas gadawyvets an auditorul procedurebs winaswari Setyobinebis gareSe ganaxorcielebs. meores mxriv, auditoruli procedurebis saangariSgebo periodis dasrulebamde ganxorcieleba SeiZleba daexmaros auditors auditis adreul etapze mniSvnelovani sakiTxebis identificirebaSi. Tu auditori periodis dasrulebamde atarebs kontrolis testirebas an axorcielebs ZiriTad procedurebs, man unda gaiTvaliswinos damatebiTi mtkicebulebebis mopovebis saWiroeba darCenili periodisaTvis.

moculobamoculoba gulisxmobs ama Tu im auditoruli proceduris samuSaos sidides, magaliTad, kontrolis SerCevis moculobas an dakvirvebebis raodenobas. auditoruli proceduris moculobas gansazRvravs auditori arsebiTobis, Sefasebuli riskis da im rwmunebis donis gaTvaliswinebiT, romlis miRwevac surs mas. kerZod, auditori, Cveulebriv, auditoruli procedurebis moculobas zrdis arsebiTi uzustobis riskis zrdasTan erTad. Tumca auditoruli proceduris moculobis gazrda efeqtiania mxolod maSin, rodesac es procedura konkretuli riskis Sesabamisia. aqedan gamomdinare, gadamwyveti mniSvneloba eniWeba auditoruli proceduris xasiaTs.SerCevis midgomis gamoyenebis meSveobiT, Cveulebriv, SesaZlebelia marTebuli daskvnebis gamotana. Tumca, Tu generaluri erTobliobidan SerCeuli nimuSebis raodenoba Zalian mcirea, SerCevis midgoma ar iqneba gamosadegi konkretuli auditis miznis misaRwevad. imis riski, rom SerCeul erTeulebze dafuZnebuli auditis daskvna SeiZleba gansxvavdebodes im daskvnisagan, romelic gamotanili iqneboda im SemTxvevaSi, Tu igive auditoruli procedura mTlian generalur erTobliobas Cautardeboda, SerCevis riskia. SerCeuli erTobliobis gansazRvrisas auditorma unda Seafasos, Semcirebulia Tu ara SerCevis riski misaReb dabal zRvramde.

maragis auditi _ gansakuTrebuli sakiTxebi

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Tu maragis naSTi finansur angariSgebaSi arsebiTia, auditori unda daeswros maragis inventarizacias, Tuki es SesaZlebelia, imisaTvis, rom: Seafasos auditis obieqtis xelmZRvanelobis gankargulebebi da procedurebi organizaciis maragis inventarizaciis Sedegebis aRricxvisa da kontrolis Taobaze; Seamowmos auditis obieqtis xelmZRvanelobis inventarizaciis procedurebis ganxorcieleba; gadaamowmos Catarebuli inventarizacia da Caataros Sedegebis testireba.damatebiTi procedurebi unda ganxorcieldes maSin, rodesac maragis fizikuri daTvla xdeba finansuri angariSgebis TariRisagan gansxvavebul dros, imisaTvis, rom miRebul iqnes auditoruli mtkicebuleba imisa, rom maragSi Setanili cvlilebebi daTvlisa da finansuri angariSgebis TariRebs Soris sworadaa aRricxuli. (ISA 501.5)Tu auditori ver eswreba inventarizacias, igi unda daeswros mas an unda gadaTvalos maragis ramdenime tipi sxva dros da unda ganaxorcielos auditoruli procedurebi Sualeduri operaciebisaTvis an ganaxorcielos alternatiuli auditoruli procedurebi maragis arsebobasTan da mis mdgomareobasTan dakavSirebiT. Tu es SeuZlebelia, auditorma unda warmoadginos modificirebuli auditis daskvna.Tu mesame piris meurveobis an kontrolis qveS arsebuli maragi mniSvnelovania finansuri angariSgebisaTvis, auditorma unda moipovos auditoruli mtkicebuleba am maragis arsebobis da misi mdgomareobis Taobaze erT-erTis an orive Semdegi pirobis SesrulebiT: mesame mxarisagan dadasturebis moTxovna organizaciis saxeliT mis mflobelobaSi arsebuli maragis raodenobisa da mdgomareobis Sesaxeb; mocemuli garemoebis Sesabamisad Semowmebis Catareba an sxva auditoruli procedurebis ganxorcieleba. (ISA 501.8)

4.2. აუდიტორული შერჩევა

kontrolis testirebis SerCevisa da ZiriTadi procedurebis testirebis SemuSavebis Semdeg auditorma dasaxuli miznis Sesabamisad TiToeul SerCeul operacias unda Cautaros auditoruli procedurebi. es saWiroa Sesabamisi auditoruli mtkicebulebis mosapoveblad auditoruli procedurebis miznis miRwevisaTvis, maT Soris, Tu es mizani iTvaliswinebs kanonebTan da sxva normatiul aqtebTan Sesabamisobis Sefasebas. yovelive es emsaxureba auditorisaTvis gonivruli safuZvlis Seqmnas im generaluri erTobliobis Sesaxeb daskvnis gamosatanad, romlidanac mocemuli erTeuli SeirCa. (ISA 530.4;9)(ISSAI 1530E P4)auditorisaTvis xelmisawvdomi saSualebebi operaciebis SesarCevad:a) yvela operaciis SerCeva (100%-iani Semowmeba). es gamoiyeneba, rodesac: generaluri erToblioba Sedgeba mcire raodenobis, didi Rirebulebis operaciebisagan; arsebobs mniSvnelovani riski, xolo sxva saSualebebi ver uzrunvelyofs sakmarisi auditoruli mtkicebulebis mopovebas; an informaciuli sistemis mier avtomaturad Sesrulebuli gamoTvlis an sxva procesis ganmeorebiTi xasiaTi 100%-iani Semowmebis xarjebs amcirebs;b) specifikuri operaciebis SerCeva, rogorebicaa didi Rirebulebis an uCveulo operaciebi;

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g) auditoruli SerCeva. (ISA 500.A52-54)auditori ver SeZlebს testirebisaTvis identificirebuli operaciebis 100%-iT testirebas. `auditoruli SerCeva~ (SerCeva) moicavs auditoruli procedurebis generaluri erTobliobis operaciebis 100%-ze naklebisaTvis ganxorcielebas iseTi gziT, rom yvela SesarCev erTeuls SerCevis Tanabari Sansi hqondes. realurad, es aris procesi, romlis dasrulebisas xdeba im operaciebis identificireba, romlebic testirebuli unda iqnes. am procesis meSveobiT auditors eZleva SesaZlebloba, moipovos da Seafasos auditoruli mtkicebuleba SerCeuli operaciis ramdenime maxasiaTebelTan dakavSirebiT, im generaluri erTobliobis Sesaxeb daskvnis gamosatanad, romlidanac SerCeva ganxorcielda. SeiZleba gamoyenebul iqnes statistikuri an arastatistikuri SerCevis midgoma, romlis mizania auditoruli riskis misaReb dabal zRvramde Semcireba. (ISA 530.1;6;7;8)

statistikuri da arastatistikuri SerCevis midgomebistatistikuri an arastatistikuri SerCevis midgomis gamoyenebis Sesaxeb gadawyvetileba miiReba auditoris mier mocemul garemoebaSi sakmarisi auditoruli mtkicebulebis mosapoveblad yvelaze efeqtiani saSualebis moZiebis mizniT. statistikuri SerCevis gamoyenebisas SerCevis moculobis gansazRvra SesaZlebelia albaTobis Teoriidan an SemTxveviTobis principidan gamomdinare. bevr saxelmZRvaneloSi auditoruli SerCevisaTvis rekomendebulia statistikuri midgomis gamoyeneba, radgan aseTi midgoma amyarebs kavSirs SerCevis moculobasa da daskvnebis utyuarobas Soris. garda amisa, SerCevis moculoba ar aris statistikuri da arastatistikuri SerCevis midgomebis erTmaneTisagan gamijvnis kriteriumi. arastatistikuri SerCevisaTvis auditori profesiuli msjelobis Sesabamisad arCevs sanimuSo operaciebs.

SerCevis procesi

safexuri 1. generaluri erTobliobis identificireba testirebisaTvisgeneraluri erToblioba, romelic testirebuli unda iqnes, aris ganxorcielebuli operaciebi an angariSebis naSTebi. auditorma auditoruli daskvnisaTvis unda moipovos rwmuneba monacemTa erTobliobis Sesaxeb. Tu auditoruli procedura ar Seesabameba SerCeul erTeuls, auditorma es procedura mis Semcvlels unda Cautaros. mniSvnelovania, rom TiToeuli procedurisaTvis Sesabamisi da sruli generaluri erToblioba iqnes identificirebuli. generaluri erTobliobis Semadgeneli operaciebi unda moicavdes mTel finansur wels. Tu SerCeva tardeba Sualeduri auditisaTvis, romelic finansuri wlis mxolod erT nawils moicavs, saboloo auditis dros unda Catardes damatebiTi SerCeva.zogjer auditorma SeiZleba erTi da imave generaluri erTobliobidan ganaxorcielos SerCeva da sxvadasxva tipis procedurebi. Sesabamisi procedurebi SeiZleba Cautardes ukve SerCeul erTobliobas maSin, rodesac SerCevis moculoba riskisa da arsebiTobis Sesaferisi rCeba. (ISSAI 1530E P5)auditors SeiZleba dasWirdes arafinansuri informaciis SerCeva sajaro seqtorSi damatebiTi auditoruli miznebisaTvis. magaliTad, saxelmwifo saavadmyofos finansur angariSgebaSi saqmianobis Sedegebis mTavari finansuri maCveneblebis gaangariSebisaTvis im pacientebis raodenobis gamoyenebisas, romlebsac mkurnaloba CautardaT (xarji erT pacientze), sajaro seqtoris auditorma SeiZleba SerCeva ganaxorcielos pacientTa aRricxuli raodenobis sizustisa da sisrulis testirebis mizniT. (ISSAI 1530E P6)

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safexuri 2. didi Rirebulebisa da uCveulo operaciebis identificireba stratifikacia aris sagangebod, ZiriTadi procedurebis gansaxorcieleblad generaluri erTobliobis msgavsi maxasiaTeblebis mixedviT qveerTobliobebad dayofis procesi. generaluri erTobliobidan gamoiyofa didi Rirebulebis operaciebi, romelTaganac xdeba SerCeva. debitoruli davalianebis auditis dros SesaZlebelia misi stratifikacia dafarvis vadebis mixedviT, ris Sedegadac generaluri erTobliobidan xdeba im debitorebis gamoyofa da testireba, romlebmac davalianebis dafarvis vadas mniSvnelovnad gadaaciles. kontrolis testirebisaTvis SerCevis ganxorcielebisas operaciebi SeirCeva maTi Rirebulebis miuxedavad, kontrolis efeqtiani funqcionirebis testirebis mizniT. aseT SemTxvevebSi stratifikaciis meTodis gamoyeneba ar SeiZleba.ZiriTadi procedurebis ganxorcielebisas auditori SerCevas atarebs finansur angariSgebaSi Tanxebis testirebis mizniT. aseT SemTxvevaSi SerCeva xSirad SedarebiT didi Rirebulebis operaciebisagan Sedgeba. stratifikaciis meSveobiT SesaZlebelia SedarebiT naklebi raodenobis operaciebis testirebiT SedarebiT didi Tanxis dafarva. SerCevis elementebi generaluri erTobliobis Semadgeneli calkeuli komponentebia. es SeiZleba iyos dokumenti, buRaltruli Canaweri, punqtobrivi elementi, naSTi an operacia. detaluri testireba tardeba Semcirebulad an gazrdilad naCvenebi Tanxebis SemTxvevaSi. mtkicebis xasiaTi zogadad migviTiTebs, Tu rogor unda Catardes testireba. es aseve cnobilia, rogorc testirebis mimarTuleba. is mtkicebebi, romlebic, Cveulebriv, moiTxovs sabalanso naSTebis testirebas gazrdilad naCveneb monacemebze, Seexeba warmoSobas, sizustes, kanonebTan da sxva normatiul aqtebTan Sesabamisobas. is mtkicebebi, romlebic, Cveulebriv, moiTxovs testirebas Semcirebulad naCveneb monacemebze, Seexeba sisrules, droSi gamijvnas, gadaxdili Tanxis Sesabamisobas da monacemebis ganmartebebs.gazrdilad naCveneb monacemebze testirebisas SerCeva xdeba uSualod Sesamowmebeli generaluri erTobliobidan, radgan es generaluri erToblioba ukve Seicavs `gadametebul~ Tanxas, magaliTad, xarjebs mTavar buRaltrul wignSi. Semcirebulad naCveneb monacemebze testirebisas SerCeva xdeba damoukidebeli generaluri erTobliobidan. magaliTad, xarjebis an im operaciebis testirebisas, romlebic aRricxuli ar aris, xdeba kreditorul uwyisSi aRricxuli miRebuli saqonlis, avizos Tu angariS-faqturebis SerCeva da imis Semowmeba, aRricxulia Tu ara es monacemebi mTavar buRaltrul wignSi.

safexuri 3. SerCevis moculobis gansazRvraauditorma punqtebi ise unda SearCios, rom mocemuli generaluri erTobliobis SerCevis yvela elementisaTvis arsebobdes SerCevis albaToba. SerCevis moculoba SeiZleba ganisazRvros statistikuri formulis meSveobiT an mocemul garemoebaSi obieqturi, profesiuli msjelobis safuZvelze.

kontrolis testirebakontrolis testirebisaTvis SerCevis Sesabamisi moculobis gansazRvris mizniT SeiZleba Semdegi cxrilis gamoyeneba:

kontrolis tipi/testi kontrolis maRali saimedoobadetaluri kontrolis 50 SerCeva

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testirebayoveldRiuri kontrolis testireba 20 SerCeva

yovelTviuri kontrolis testireba 5 SerCeva

kontrolis testireba mxolod im SemTxvevaSi tardeba, Tu auditori darwmunebulia, rom kontroli Sesamowmebeli komponentebis adekvaturia. bmuli unda gakeTdes kontrolis identificirebis samuSao dokumentze.

ZiriTadi procedurebirodesac auditors moeTxoveba ZiriTadi rwmunebis miReba angariSze arsebul naSTze, aucilebelia Sesabamisi procedurebis ganxorcieleba: pirvel rigSi, auditorma generaluri erTobliobis maxasiaTeblebis mixedviT unda gadawyvitos, romeli meTodi gamoiyenos SerCevis moculobis gansazRvrisaTvis _ SefasebiTi Tu sistemuri. SefasebiTi SerCeva gamoiyeneba im SemTxvevaSic, rodesac operaciebis raodenoba SedarebiT naklebia, magaliTad, xarjebis droSi gamijvnis, TanamSromlebis daniSvnis, gadadgomis testirebis dros. Sesamowmebeli operaciebis raodenobas ganapirobebs mocemuli generaluri erTobliobis operaciebis ganxorcielebis sixSire, romelic SeiZleba iyos: regularuli, yoveldRiuri, yovelTviuri da a. S. SefasebiTi SerCeva unda ganaxorcielos Sesabamisi sferos auditis departamentis ufrosma. SefasebiTi SerCevis SemTxvevaSi SerCevis moculobebi unda iyos Semdegi saxis:

Sesamowmebeli operaciebis raodenobis gansazRvra

kontrolis arasaimedooba

kontrolis maRali saimedooba

regularuli operaciebi 50 30

yoveldRiuri operaciebi 20 10

yovelTviuri operaciebi 5 2

sistemuri SerCeva, Cveulebriv, populaciis msgavsi maxasiaTeblebis mqone operaciebis didi raodenobisaTvis gamoiyeneba. aseT SemTxvevaSi auditorisaTvis yvelaze praqtikulia operaciebis siis eleqtronuli formatis (Excel) mopoveba, rac nimuSebis SerCevas (da stratifikacias) gaaadvilebs. SerCevis es meTodi gamoiyeneba xarjebisa da Semosavlebis operaciebisaTvis. sistemuri SerCevis SemTxvevaSi aRniSnuli procesi dokumenturad unda aisaxos SerCevis samuSao furcelze: angariSebis naSTebis identificireba da dokumenturad asaxva (gulisxmobs generaluri erTobliobis sisrulesa da erTianobas); populaciis stratifikacia arsebiTi da uCveulo punqtebis identificirebis meSveobiT (magaliTad, sakredito naSTebi debitorTa angariSebze); identificirebuli arsebiTi da uCveulo punqtebis amoReba (auditorma unda ixelmZRvanelos arsebiTobiT); danarCen angariSebze arsebuli naSTis gamoTvla da dokumenturad asaxva.

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danarCen angariSebze arsebuli naSTisaTvisF SesaZlebelia Semdegi zomebis miReba: damatebiTi testirebis Catareba saWiro ar aris (sakmarisi garantia ukve miRebulia identificirebuli operaciebis procentuli dafarvis an raodenobis Sesabamisad); analitikuri procedurebis ganxorcieleba, magaliTad yovelwliuri, yovelTviuri an sabiujeto da faqtobrivi xarjebis Sedareba; Sesamowmebeli SerCevis moculobis gamoTvla; SedarebiT mniSvnelovani punqtebis testireba (didi Rirebulebis operaciebis damatebiTi stratifikacia).SerCevis moculobis gamoTvla moiTxovs informacias Tandayolili da kontrolis riskis Sefasebis Sesaxeb balansisa da operaciis doneze, kontrolis testirebisaTvis konkretul balanssa da operaciis klasTan dakavSirebiT. Tu generaluri erTobliobidan SerCeuli punqtebis raodenoba balansis 10 operaciaze naklebia, testirebisaTvis sasurvelia aranakleb 10 operaciis SerCeva. es meTodi ar gamoiyeneba, Tu generaluri erToblioba 10-ze naklebi punqtisagan Sedgeba. sajaro seqtoris auditSi xSirad aucilebeli xdeba Sesamowmebeli balansebis garkveuli moculobis dafarva. aseT SemTxvevaSi sasurveli moculobis dafarvis uzrunvelsayofad auditors SeiZleba damatebiTi operaciebis SerCeva dasWirdes. auditorma damatebiTi operaciebis SerCevisas mocemuli generaluri erTobliobis yvela punqtisaTvis SerCevis Tanabari albaToba unda uzrunvelyos. SerCevis moculobis Sesaxeb informaciis wardgenisas angariSebze arsebuli naSTebi unda Sejamdes _ Tu SesaZlebelia, generaluri erTobliobis saerTo moculobisa da SerCeuli punqtebis raodenobis gaTvaliswinebiT. SerCeuli erToblioba Semdeg generaluri erTobliobis jamTan unda iqnes Sefardebuli (Tu SesaZlebelia). samuSao dokumenti auditors am informaciis warmodgenaSi exmareba. nimuSebis SerCeva da moculobა damokidebulia angariSze arsebuli naSTis tipze.

safexuri 4. punqtebis SerCeva testirebisaTvis

SerCevis meTodebiSemdegi safexuria generaluri erTobliobis im punqtebis identificireba, romlebic testirebuli unda iqnes. vinaidan SerCeva mTliani generaluri erTobliobis Sesaxeb daskvnis gamotanas emsaxureba, auditori cdilobs warmomadgenlobiTi nimuSi iseTi punqtebidan SearCios, romelTa maxasiaTeblebi tipuria mocemuli generaluri erTobliobisaTvis. es nimuSi miukerZoeblad unda SeirCes. SesaZlebelia Semdegi sami meTodis gamoyeneba:

SemTxveviTi ricxvebis SerCevaSemTxveviTi ricxvebis SerCeva (generacia) SesaZlebelia kompiuteris meSveobiT an SemTxveviTi ricxvebis cxrilidan. SemTxveviTi ricxvebis gamoyeneba populaciis yvela SerCeviT erTeuls SerCevis Tanabar albaTobas aniWebs.

intervaluri SerCevaintervaluri SerCeva niSnavs mTeli generaluri erTobliobis farglebSi erTeulebis SerCevas Tanabari intervalebiT, SemTxveviTi dasawyisiT. intervals generaluri

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erTobliobisa da SerCevis erTeulis moculoba gansazRvravs. intervalis dasadgenad generaluri erTobliobis punqtebis raodenoba iyofa SerCevis erTeulebis saWiro raodenobaze. magaliTad, 10000-punqtiani generaluri erToblioba, gayofili 100 SerCevis erTeulze, iZleva SerCevis intervals, romelic 100-is tolia. SerCevis yoveli elementisaTvis SerCevis Tanabar albaTobas gulisxmobs sistemuri SerCevac.

arasistemuri (SefasebiTi) SerCevaarasistemuri SerCevisas auditori SerCevis erTeulebs irCevs konkretuli punqtebis Setanis an amoRebis konkretuli miznis gareSe. Tumca auditorma unda gaiTvaliswinos, rom mxolod uCveulo, erTnairi fizikuri maxasiaTeblebis mqone punqtebis SerCevis, aseve ama Tu im punqtis (magaliTad, pirvelis da bolos) gamotovebis Sedegad SerCevis erTeuli SeiZleba arasworad iqnes warmodgenili.

auditoruli procedurebis ganxorcielebaauditorma konkretuli auditoruli amocanis Sesabamisi auditoruli procedurebi yoveli SerCeuli punqtisaTvis unda ganaxorcielos. Tu SerCeuli punqti ar akmayofilebs auditoruli procedurebis ganxorcielebis kriteriumebs, es procedurebi mis nacvlad SerCeul sxva punqts unda Cautardes. magaliTad, gadaxdis avtorizaciis mtkicebulebis arsebobis testirebis SemTxvevaSi SeiZleba gauqmebuli qviTari SeirCes. Tu auditori darwmundeba, rom qviTari gauqmebulia saTanado wesiT, ise, rom Secdoma gamoricxulia, mowmdeba saTanado wesiT SerCeuli sxva punqti. (ISA 530.10)Tumca zogjer auditori ver iyenebs dagegmil auditorul proceduras SerCeuli punqtisaTvis, radgan, magaliTad, am punqtTan dakavSirebuli dokumentacia dakargulia. Tu am punqtisaTvis SeuZlebelia Sesaferisi alternatiuli auditoruli proceduris Catareba, auditori, Cveulebriv, askvnis, rom es punqti ar Seesabameba dadgenil kontrolis meqanizmebs – kontrolis testirebis SemTxvevaSi, an rom igi arasworia – ZiriTadi procedurebis testirebis SemTxvevaSi. (ISA 530.11)

SerCevis Sefasebaauditorma unda Seafasos SerCevis Sedegebi, yoveli identificirebuli gadaxris an uzustobis xasiaTi da mizezi da amis SesaZlo gavlena konkretul auditorul mizanze da auditis sxva sferoebze. bolos auditorma unda Seafasos, iZleva Tu ara auditoruli SerCevis meTodis gamoyeneba dasabuTebul safuZvels testirebuli generaluri erTobliobis Sesaxeb daskvnis gamosatanad. (ISA 530.12;15) kontrolis testirebis SemTxvevaSi Secdomebis moulodnelad maRalma sixSirem SesaZloa gamoiwvios arsebiTi uzustobebis riskis zrda, Tu miRebuli ar iqneba damatebiTi auditoruli mtkicebuleba, romelic sawyis Sefasebas daasabuTebs. Zalian iSviaTad, rodesac auditori SerCevaSi aRmoCenil Secdomas an gadaxras anomaliad miiCnevs, man unda moipovos imis mtkicebuleba, rom aseTi Secdoma Tu gadaxra mTeli generaluri erTobliobisaTvis damaxasiaTebeli ar aris. amgvari mtkicebuleba damatebiTi auditoruli procedurebis Sedegad moipoveba. mopovebuli unda iqnes sakmarisi da Sesaferisi auditoruli mtkicebulebebi, rom aRniSnuli Secdoma an gadaxra araviTar gavlenas ar axdens generaluri erTobliobis danarCen nawilze. (ISA 530.13)

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ZiriTadi procedurebis testirebisTvis auditorma mocemul SerCeul erTobliobaSi aRmoCenili Secdomebi mTel generalur erTobliobaze unda gaavrcelos (eqstrapolacia). Tumca eqstrapolirebuli Secdoma gamoyenebuli unda iqnes mxolod imis Sesafaseblad, kvlav ZalaSia Tu ara kontrolis saimedoobis sawyisi Sefaseba. (ISA 530.14) ZiriTadi procedurebis testirebis SemTxvevaSi Secdomebis moulodnelad maRalma sixSirem SerCeul erTeulebSi SeiZleba daarwmunos auditori, rom operaciebis tipi an angariSebis naSTebi arsebiTad arazustadaa warmodgenili.gadaxrebis an Secdomebis maRalma sixSirem SesaZloa gamoiwvios kontrolis saimedoobis sawyisi Sefasebis gadamowmebis aucilebloba, risTvisac auditors Sesamowmebeli punqtisaTvis damatebiTi mtkicebulebebis mopoveba dasWirdeba. am SemTxvevaSi generaluri erTobliobidan testirebisaTvis damatebiTi punqtebi unda SeirCes.

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5. ადგილზე შესრულებული (ობიექტზე ჩატარებული) სამუშაოები

5.1. აუდიტორული მტკიცებულებების მოპოვება

am qveTavis mizania standartebis dadgena da rekomendaciebis gaweva imis Taobaze, Tu ra aris auditoruli mtkicebuleba finansuri angariSgebis auditSi, aseve mosapovebeli auditoruli mtkicebulebebis raodenobis, xarisxis da im auditoruli procedurebis dadgena, romlebsac auditori aRniSnuli mtkicebulebebis mosapoveblad iyenebs. (ISA 500.1)auditorma unda moipovos sakmarisi da Sesaferisi auditoruli mtkicebuleba, ris Sedegadac SeZlebs dasabuTebuli auditoruli daskvnis gamotanas. (ISA 500.2)

auditoruli mtkicebulebis cnebaauditoruli mtkicebuleba aris auditoris mier daskvnis gamosatanad gamoyenebuli informacia, romelsac efuZneba auditis daskvna. igi moicavs buRaltrul CanawerebSi arsebul informacias, romelic safuZvlad udevs finansur angariSgebas, da sxva informacias. auditoruli mtkicebuleba, Cveulebriv, aris gare informacia, romelic auditis procesSi auditis obieqtisaganNan sxva mxarisagan miRebuli dokumentaciaa. mtkicebuleba aris iseTi informacia, romelsac SeuZlia mtkicebis dadastureba an uaryofa. (ISA 500.5) (ISSAI 1500E P3; P4)auditoruli mtkicebuleba mimdinare auditisaTvis aseve moicavs sxva iseTi wyarodan miRebul auditorul mtkicebulebas, rogoricaa manamde Catarebuli auditi, maT Soris, efeqtianobis auditi. (ISSAI 1500E P5)

sakmarisi da Sesaferisi auditoruli mtkicebulebaauditoruli mtkicebuleba aucilebelia auditis daskvnisa da auditis angariSis dasadastureblad. auditoris samuSaos udidesi nawili swored auditoruli mtkicebulebis mopovebasa da Sefasebas eTmoba. dasabuTebuli garantia miiReba maSin, rodesac auditori gegmavs da axorcielebs Sesabamis auditorul procedurebs sakmarisi da Sesaferisi auditoruli mtkicebulebis mosapoveblad. (ISA 500.6)sakmarisoba auditoruli mtkicebulebebis raodenobis sazomia, Sesaferisoba ki _ xarisxis sazomi. auditoruli mtkicebulebis saWiro raodenobaze gavlenas axdens uzustobebis riski (rac ufro didia riski, miT ufro meti auditoruli mtkicebulebis mopovebaa saWiro) da am auditoruli mtkicebulebis xarisxi (rac ufro maRalia xarisxi, miT ufro naklebi auditoruli mtkicebulebis mopovebaa saWiro). (ISA 500.5)Sesaferisoba aris auditoruli mtkicebulebis xarisxis anu finansuri angariSgebis Sesaxeb daskvnis gamotanisaTvis Sesaferisi da saimedo mtkicebulebis sazomi. igi gansakuTrebiT mniSvnelovania, Tu auditori gasuli wlis auditis (maT Soris, efeqtianobis auditis) mtkicebulebas iyenebs. (ISA 500.5) (ISSAI 1500E P6)Sesabamisad, auditoruli mtkicebulebis sakmarisoba da Sesaferisoba urTierTdakavSirebulia. Tumca mxolod SedarebiT meti auditoruli mtkicebulebis mopoveba ar uzrunvelyofs xarisxs. sxvadasxva tipis mtkicebulebaze vrceldeba Semdegi faqtorebi: auditoruli mtkicebuleba, romelic miRebulia auditis obieqtisagan damoukidebeli gare wyaroebidan, ufro saimedoa, vidre auditis obieqtSi

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mopovebuli; es Seexeba iseT mtkicebulebas, rogoricaa bankis dasturi da sxva; auditis obieqtSi mopovebuli auditoruli mtkicebuleba ufro saimedoa maSin, rodesac Sesabamisi kontrolis meqanizmebi efeqtianad muSaobs; magaliTad, aqtivebis reestrSi Setanili informacia ufro saimedoa, Tu dadgenilia, rom aqtivebis marTvis kuTxiT kontrolis meqanizmebi efeqtianad funqcionirebs; uSualod auditoris mier mopovebuli auditoruli mtkicebuleba (magaliTad, kontrolis meqanizmebis gamoyenebis gakontroleba) ufro saimedoa, vidre arapirdapiri gziT mopovebuli (magaliTad, gamokiTxva kontrolis meqanizmebis gamoyenebis Taobaze); dokumentis saxiT da werilobiTi formiT warmodgenili auditoruli mtkicebuleba ufro saimedoa, vidre zepirad mopovebuli; magaliTad, iseTi mtkicebuleba, rogoricaa sagadaxdo angariS-faqtura, ufro saimedoa, vidre auditis obieqtis personalis mier Sexvedris an diskusiis dros gakeTebuli zepiri gancxadeba. zepiri mtkicebuleba dadasturebuli unda iqnes dokumenturad asaxuli mtkicebulebiT. magaliTad, Tu diskusiis dros aRmoCenilia monitoringis sistemis arasrulfasovneba, es werilobiT unda dadasturdes, kerZod, mesame mxaris damowmebiT; auditoruli mtkicebuleba, romelic dokumentis dedania, ufro saimedoa aslTan an faqsimilesTan SedarebiT.Tu informacias auditis obieqti warmoadgens, auditorma unda Seafasos misi saimedooba, maT Soris: o unda moipovos auditoruli mtkicebuleba warmodgenili informaciis sisworisa da sisrulis Sesaxeb;o unda Seafasos, aris Tu ara es informacia sakmarisad zusti da detaluri. (ISA 500.9)

auditoruli procedurebis dagegmvisas da ganxorcielebisas gaTvaliswinebuli unda iqnes Semdegi: auditis mtkicebulebis saxiT gamosayenebeli informaciis Sesabamisoba da saimedooba. mtkicebulebis saimedoobam SeiZleba garkveuli gavlena moaxdinos ganxorcielebul auditorul procedurebze. drois msvlelobam aseve SeiZleba uaryofiTi gavlena moaxdinos garkveuli procedurebis ganxorcielebis SesaZleblobaze an kontrolis meqanizmebis efeqtianobis saimedoobaze; (ISA 500.7)(ISSAI 1500 P7) SerCevis meqanizmi testirebisaTvis, romelzedac damokidebulia auditis procedurebis efeqtianad ganxorcieleba. (ISA 500.10)Tu auditori aRmoaCens, rom erT-erTi wyarodan miRebuli auditoruli mtkicebuleba ar Seesabameba meore wyarodan miRebuls an rom informaciis saimedooba saeWvoa, man unda gansazRvros, auditorul proceduraSi ra saxis cvlilebis an damatebis Setanaa saWiro problemis gadasawyvetad. aseve gasaTvaliswinebelia, axdens Tu ara aseTi problema gavlenas auditis sxva aspeqtebzedac. (ISA 500.11)auditori iTvaliswinebs damokidebulebas auditoruli mtkicebulebis mopovebis Rirebulebasa da mopovebuli informaciis sargeblianobas Soris. Tumca sirTulis Tu danaxarjebis sakiTxi ar aris iseTi auditoruli proceduris gamotovebis safuZveli, romelsac alternativa ara aqvs.auditoris profesiul msjelobaze, Tu ra aris sakmarisi da Sesaferisi auditoruli mtkicebuleba, gavlenas axdens Semdegi faqtorebi: potenciuri uzustobis riskis albaToba da mniSvnelovaneba;

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ramdenad efeqtiania auditis obieqtis xelmZRvanelobis reagireba da kontrolis meqanizmebi riskTan mimarTebiT; wina auditidan miRebuli gamocdileba aRniSnul potenciur uzustobasTan dakavSirebiT; ganxorcielebuli auditoruli procedurebis Sedegebi, maT Soris, ramdenad gamovlinda TaRliTobis an Secdomis daSvebis SemTxvevebi aseTi auditoruli procedurebis Sedegad; arsebuli informaciis wyaro da saimedooba; auditoruli mtkicebulebis damajerebloba; auditis obieqtisa da misi garemos, maT Soris, misi Sida kontrolis meqanizmebis gacnoba.auditis im miznebisaTvis, romlebic scildeba finansuri angariSgebis Sesaxeb azris gamoTqmis farglebs, auditorma aseve unda moipovos da Seafasos sakmarisi da Sesaferisi mtkicebuleba. magaliTad, Tu auditis obieqti gascems grants an sxva saxis finansur daxmarebas uwevs sxva mxares, xSirad am organizacias moeTxoveba, Seafasos, akmayofilebს Tu ara es mxare daxmarebis miRebis kriteriumebsa da pirobebs. aqedan gamomdinare, SeiZleba saWiro gaxdes mopoveba mtkicebulebisa organizaciis pasuxismgeblobis Sesrulebis Sesaxeb, raTa auditori darwmundes aRniSnuli operaciebis marTebulobaSi. (ISSAI 1330 P10) (ISSAI 1500 P8) Tu auditors ar moupovebia sakmarisi da Sesaferisi auditoruli mtkicebuleba finansuri angariSgebis ama Tu im arsebiTi mtkicebis Sesaxeb, is unda Seecados, moipovos damatebiTi auditoruli mtkicebuleba. winaaRmdeg SemTxvevaSi man unda gasces pirobiTi daskvna an uari Tqvas daskvnis gacemaze.

auditori mtkicebulebis mopovebisas iTvaliswinebs sajaro seqtoris organizaciebisaTvis monacemTa Senaxvis kanonmdeblobiT dadgenil moTxovnebs. (ISSAI 1500 P9)SesaZlebelia auditis daskvna auditis obieqtis finansuri saqmianobis Sesaxeb (maT Soris, mniSvnelovan sakiTxebze, kontrolis meqanizmebis naklovanebaze da administraciul Seusabamobebze pasuxismgebeli pirebis mimarT samarTlebrivi daskvnebis gamosatanad) gamoyenebul iqnes sasamarTlo procesze. aqedan gamomdinare, aseT garemoSi auditoruli mtkicebulebis sakmarisobisa da Sesaferisobis Sefasebisas auditorma Sesabamisi procedurebi unda ganaxorcielos auditis dros finansur saqmianobasa da sakanonmdeblo moTxovnebTan Sesabamisobaze pasuxismgebeli pirebis identificirebisaTvis. auditorma unda gaiTvaliswinos Semdegi sakiTxebi, romlebmac SesaZloa garkveuli gavlena moaxdinos mtkicebulebebis mopovebaze: kanonmdebloba, romelic adgens damatebiT moTxovnebs auditoruli mtkicebulebebisaTvis; am damatebiTi moTxovnebis sfero (e. i. es moTxovnebi vrceldeba auditis yvela dokumentze Tu mxolod auditis garkveul sakiTxebTan dakavSirebul dokumentebze); TiToeuli damatebiTi moTxovnis mizani saTanado samarTlebriv procedurasTan dakavSirebiT auditis etapebis Sesrulebisas; SezRudva, romelic SeiZleba dawesdes auditoruli mtkicebulebebisaTvis maTi mopovebis an/da momzadebis konkretuli meTodebis gamo. (ISSAI 1330 P11) (ISSAI 1500E P10)

kontrolis meqanizmebis testireba

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kontrolis meqanizmebis testireba aris auditoruli procedura, romlis mizania kontrolis meqanizmebis operaciuli efeqtianobis Sefaseba mtkicebebis doneze arsebiTi uzustobis prevenciaSi, gamovlenasa da SesworebaSi. (ISA 330.4)auditorma unda Caataros kontrolis meqanizmebis testireba, raTa moipovos sakmarisi da Sesaferisi mtkicebuleba imisa, rom kontrolis meqanizmebi efeqtianad funqcionirebda Sesabamis dros, Sesamowmebeli periodis ganmavlobaSi. testireba tardeba, rodesac: mosalodnelia kontrolis meqanizmebis operaciuli efeqtianoba an rodesac mxolod ZiriTadi procedurebi ver uzrunvelyofs sakmarisi da Sesaferisi auditoruli mtkicebulebis mopovebas mtkicebebis doneze. es iseTi SemTxvevaa, rodesac mocemuli mtkicebisaTvis mniSvnelovani riskia identificirebuli; auditori varaudobs, rom kontrolis meqanizmebis funqcionireba efeqtiania. es niSnavs, rom kontrolis meqanizmebi Sesaferisadaa dagegmili ama Tu im mtkicebisaTvis da maTi funqciuroba dadasturda procesis Tavidan bolomde gavlis testiT. (ISA 330.8)auditorma kontrolis meqanizmebis ufro meti testireba unda Caataros, raTa SeZlos saimedoobis ufro maRali xarisxis miniWeba kontrolis meqanizmebis efeqtianobisaTvis. maRali saimedooba meti operaciis testirebas saWiroebs. (ISA 330.9)

kontrolis meqanizmebis testirebis SemuSavebisas da testirebis Catarebisas auditorma unda gaiTvaliswinos, rom mxolod gamokiTxva sakmarisi ar aris kontrolis meqanizmebis efeqtianobis Sesaxeb auditoruli mtkicebulebis mosapoveblad. auditorma unda daadginos: rogor iqna gamoyenebuli kontrolis meqanizmebi Sesabamis dros, Sesamowmebeli periodis ganmavlobaSi; ra TanamimdevrobiT iqna gamoyenebuli kontrolis meqanizmebi; vis mier an ra saSualebiT iqna gamoyenebuli kontrolis meqanizmebi.auditorma unda gaiTvaliswinos, rom kontrolis testirebuli meqanizmebi SeiZleba damokidebuli iyos sxva elementebzedac (arapirdapiri kontrolis meqanizmebi), da gansazRvros, saWiroa Tu ara aseT SemTxvevaSi auditoruli mtkicebulebis mopoveba am arapirdapiri kontrolis meqanizmebis efeqtiani funqcionirebis dasadastureblad. (ISA 330.10)kontrolis meqanizmebis testireba unda Catardes maTi funqciuri efeqtianobis Sesafaseblad Sesamowmebeli periodis ganmavlobaSi. Tu kontrolis meqanizmebis testireba xdeba Sualedur periodSi, auditorma aseve unda moipovos mtkicebuleba am Sualeduri periodis Semdgom kontrolis meqanizmebis funqcionirebasTan dakavSirebiT. (ISA 330.11;12)auditori SeiZleba daeyrdnos wina auditis dros Catarebuli testirebis Sedegs an mtkicebulebas. am SemTxvevaSi man unda gaiTvaliswinos: iZleva Tu ara kontrolis garemo, auditis obieqtis mier kontrolis meqanizmebis monitoringi da riskis Sefasebis procesi wina auditis testirebis Sedegebze an mtkicebulebebze dayrdnobis SesaZleblobas; rac ufro maRalia identificirebuli riski, miT ufro naklebad savaraudoa, rom auditorma SeZlos kontrolis meqanizmebis testirebis wina wlebis mtkicebulebebis gamoyeneba; kontrolis meqanizmebis maxasiaTeblebidan gamomdinare riski, magaliTad, is, rom avtomatizebuli kontrolis elementebi ufro saimedoa; IT-is kontrolis meqanizmebis efeqtianoba; kontrolis meqanizmebisa da auditis obieqtis mier maTi gamoyenebis efeqtianoba, maT Soris, kontrolis meqanizmebis gamoyenebaSi gadaxrebis xasiaTi da moculoba, romlebic miTiTebulia wina auditSi, aseve moxda Tu ara

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iseTi cvlileba personalSi, romelic mniSvnelovan gavlenas axdens kontrolis meqanizmebis gamoyenebaze; ramdenad moqnilia kontrolis meqanizmebi garemoebis cvlilebis mimarT; arsebiTi Secdomebis riski da kontrolis meqanizmebis saimedoobis xarisxi. (ISA 330.13)Tu auditors kontrolis meqanizmebis testirebisaTvis gasuli wlis auditis auditoruli mtkicebulebis gamoyeneba surs, man unda daadginos, moxda Tu ara raime mniSvnelovani cvlileba am meqanizmebSi gasuli wlis auditis Semdgom periodSi. amis dadgena SesaZlebelia operaciebis Tavidan bolomde SeswavliT (operaciebis sasicocxlo cikli). gasuli wlis auditis mtkicebulebis gamoyenebis SemTxvevaSic ki auditorma dokumenturad unda daasabuTos gamotanili daskvna kontrolis im meqanizmebis saimedoobis Sesaxeb, romlebic wina auditis dros iqna testirebuli. (ISA 330.29)Tu kontrolis meqanizmebSi ar momxdara raime mniSvnelovani cvlileba, auditorma mainc unda Caataros am meqanizmebis testireba sul mcire sam auditSi erTxel. amisaTvis kontrolis meqanizmebis testebi unda ganawildes 3-wlian periodze, ise, rom TiToeuli auditis dros Catardes ramdenime meqanizmis testireba. (ISA 330.14)auditorma unda Seamowmos, arsebobs Tu ara mniSvnelovani riski kontrolis meqanizmebSi (magaliTad, gansakuTrebuli mniSvnelobis mqone gadaxdebi), an Seamowmos kontrolis is meqanizmebi, romelTa mizania TaRliTobis prevencia an gamovlena auditis obieqtSi. kontrolis meqanizmebis testireba maTSi mniSvnelovani riskis identificirebisaTvis yoveli auditis dros unda Catardes. (ISA 330.15) (ISSAI 1330 P7)kontrolis meqanizmebis saoperacio efeqtianobis Sesaxeb wina auditis dros mopovebuli mtkicebulebebis gamoyenebisas auditors SeuZlia efeqtianobis auditis an obieqtisaTvis Sesabamisi sxva auditoruli saqmianobis Sedegad mopovebuli mtkicebulebebis gamoyeneba. wina efeqtianobis auditis Sedegad mopovebul mtkicebulebaze dayrdnobis SemTxvevaSi auditorma unda Seafasos, ramdenad adekvaturia gamoyenebuli mtkicebebi da Catarebuli testireba finansuri angariSgebis auditis miznebisaTvis. (ISSAI 1330 P9) Tu auditis obieqti sajaro seqtoris ufro msxvili kontrolis garemos nawilia, kontrolis meqanizmebi SeiZleba mocemuli auditis obieqtis gareT arsebobdes. auditorma unda gansazRvros, Tu rogor SeiZleba kontrolis aseTi meqanizmebis Sesaxeb sakmarisi da Sesaferisi auditoruli mtkicebulebis mopoveba. (ISSAI 1330 P8)

ZiriTadi procedurebi ZiriTadi procedurebi tardeba mtkicebebis doneze arsebiTi uzustobebis an mcdari monacemebis gamosavlenad. ZiriTadi procedurebi moicavs: operaciebis, naSTebisa da ganmartebiTi SeniSvnebis detalebis testirebas; ZiriTad analitikur procedurebs. (ISA 330.4)auditori gegmavs da axorcielebs iseT ZiriTad procedurebs, romlebic upasuxebs arsebiTi uzustobebis riskis Sefasebas. miuxedavad Sefasebuli arsebiTi uzustobebis riskisa an imisa, Catarda Tu ara kontrolis meqanizmebis testireba, auditorma ZiriTadi procedurebi unda dagegmos da ganaxorcielos arsebiTi operaciebis, naSTebisa da ganmartebiTi SeniSvnebisaTvis. es moTxovna asaxavs im faqts, rom auditoris mier riskis Sefaseba gamomdinareobs profesiuli msjelobidan da SeiZleba ar iyos sakmarisad zusti yvela arsebiTi uzustobis riskis identificirebisaTvis. garda

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amisa, arsebobs Sida kontrolis meqanizmebis Tandayolili SezRudvebi, maT Soris, xelmZRvanelobis mier kontrolis ugulebelyofa. (ISA 330.18)auditorma unda gansazRvros, unda ganxorcieldes Tu ara gareSe mxarisagan dasturis miRebis procedurebi ZiriTadi auditoruli procedurebis saxiT. es, Cveulebriv, keTdeba sabanko naSTebis, sesxebis, debitoruli da kreditoruli davalianebebis dasadastureblad. vinaidan gare dadastureba mtkicebulebis Zalian saimedo wyaroa, auditorma aseTi dadastureba SeZlebisdagvarad didi raodenobiT unda moipovos. (ISA 330.19)savaldebuloa, rom ZiriTadi procedurebi moicavdes Semdeg auditorul procedurebs finansuri angariSgebis momzadebis saboloo procesTan mimarTebiT: finansuri angariSgebis Sejereba safuZvlad miRebul buRaltrul CanawerebTan; arsebiTi buRaltruli Canawerebis asaxvisa da finansuri angariSgebis momzadebis procesSi Setanili Sesworebebis Semowmeba. (ISA 330.20) mniSvnelovani riskisaTvis auditorma unda dagegmos da ganaxorcielos iseTi ZiriTadi procedurebi, romlebic konkretulad am risks upasuxebs. (ISA 330.21)auditori Sualedur periodSi ZiriTadi procedurebis winaswar ganxorcielebisas valdebulia ZiriTadi procedurebi ganaxorcielos damatebiT an kontrolis testirebasTan erTad, raTa moicvas darCenili periodi. es uzrunvelyofs dasabuTebul safuZvels imisaTvis, rom Sualeduri periodis Semowmebis auditis daskvna gavrceldes saangariSgebo periodis boloze. (ISA 330.22)

kontrolis meqanizmebis saimedoobis xelaxali winaswari Sefasebakontrolis meqanizmebis testebi an ZiriTadi procedurebi (Sualeduri an saboloo auditis ganmavlobaSi) SeiZleba imaze miuTiTebdes, rom kontrolis meqanizmebis winaswari saimedooba aramarTebulia. es is SemTxvevaa, rodesac aRmoCenilia didi raodenobiT moulodneli Secdoma da uzustoba, an rodesac kontrolis testirebuli meqanizmebi ise ar funqcionirebs, rogorc Tavidan iyo mosalodneli. es metad mniSvnelovania, radgan gavlenas axdens ZiriTadi testirebis moculobaze. aucilebelia Semdegis gaTvaliswineba: kvlav saimedoa Tu ara kontrolis meqanizmebi. Tu ara, saimedooba xelaxla unda Sefasdes kontrolis meqanizmebis saimedoobis samuSao dokumentSi; saWiroa Tu ara kontrolis meqanizmebis ufro detaluri testireba, an uzrunvelyofs Tu ara detaluri testireba ukeTesi mtkicebulebis mopovebas.magaliTad, kontrolis meqanizmebis testirebisas aRmoCenili orze meti gadaxra imaze miuTiTebs, rom kontrolis meqanizmebi ise ar funqcionirebs, rogorc dagegmili iyo. (ISA 330.17;23)

auditoruli mtkicebulebis mosapovebeli auditoruli procedurebiauditors auditoruli mtkicebuleba dasabuTebuli daskvnebis gamosatanad sWirdeba, romelTa safuZvelzedac unda moamzados auditis daskvna.auditori yovelTvis axorcielebs riskis Sefasebis procedurebs, raTa finansuri angariSgebisa da mtkicebebis doneze riskis Sefasebis safuZveli Seqmnas. riskis Sefasebis procedurebi ver uzrunvelyofs sakmaris da Sesaferis auditorul mtkicebulebas, romelsac auditis daskvna unda daeyrdnos. aucilebelia aseve damatebiTi auditoruli procedurebis ganxorcieleba kontrolis meqanizmebis testirebisa da, saWiroebisamebr, ZiriTadi procedurebis saxiT.

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auditoruli procedura

Sinaarsi ganxilva

Canaweris an dokumentis Semowmeba

Semowmeba moicavs Sida an gare araeleqtronuli Tu eleqtronuli an sxva formatis Canaweris an dokumentis Semowmebas.

Canawerisa da dokumentis Semowmeba iZleva cvalebadi saimedoobis xarisxis auditorul mtkicebulebebs, maTi xasiaTidan da wyarodan gamomdinare; Sida Canawerisa da dokumentis Semowmeba iZleva cvalebadi saimedoobis xarisxis auditorul mtkicebulebebs, kontrolis meqanizmebis efeqtianobidan gamomdinare. kontrolis meqanizmebis testirebisas ganxorcielebuli Semowmebis magaliTia Canaweris an dokumentis avtorizaciis Semowmeba.

materialuri aqtivebis Semowmeba

materialuri aqtivebis Semowmeba moicavs aqtivebis fizikur Semowmebas.

materialuri aqtivebis Semowmebam SeiZleba uzrunvelyos saimedo auditoruli mtkicebuleba maTi arsebobis Sesaxeb, magram ara obieqtis uflebis Taobaze, gankargos aRniSnuli aqtivi. calkeuli punqtebis Semowmeba, rogorc wesi, xdeba inventarizaciis dros.

dakvirveba dakvirveba moicavs sxvis mier Sesrulebul procesze an procedurაze dakvirvebas.

dakvirveba uzrunvelyofs auditorul mtkicebulebas ama Tu im procesis an proceduris Sesrulebis Sesaxeb, magram SezRudulia im vadiT, romlis ganmavlobaSic xorcieldeba dakvirveba, da im faqtiT, rom dakvirvebis qveS yofnam SesaZloa gavlena moaxdinos mocemuli procesis an proceduris Sesrulebaze.

gamokiTxva, cnobebis dadgena

gamokiTxva gulisxmobs cnobebis dadgenas, rogorc finansuri, ise arafinansuri informaciis moZiebas kompetenturipirisagan organizaciaSi an mis gareT.

SeiZleba arsebobdes araformaluri zepiri gamokiTxvebi, aseve formaluri, werilobiT miRebuli cnobebi. zepiri gancxadebebi, rogorc wesi, xelaxla dasturdeba werilobiT, auditis obieqtis xelmZRvanelobis mier warmodgenili oficialuri informaciis safuZvelze. gamokiTxva unda xdebodes sxva auditorul procedurebTan kombinaciiT; mxolod gamokiTxva ver uzrunvelyofs sakmaris auditorul mtkicebulebas uzustobebis aRmosaCenad.

Ddasturi dasturi aris cnobebis dadgenis

Sida dadastureba moicavs auditis obieqtis xelmZRvanelobis mier

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auditoruli procedura

Sinaarsi ganxilva

erT-erTi forma – uSualod mesame mxarisagan informaciis miRebis an arsebul mdgomareobaSi garkvevis procesi.

warmodgenil gancxadebebs; Sida dadastureba mopovebuli unda iqnes TiToeuli auditisaTvis. gare dadasturebebi, Cveulebriv, uzrunvelyofs Sesabamis da saimedo mtkicebulebas.

xelaxali gadaTvla

xelaxali gadaTvla moicavs dokumentis an Canaweris maTematikuri sizustis gadamowmebas.

xelaxali gadaTvla sizustis mtkicebis mopovebis saimedo meTodia; xelaxali gadaTvla SeiZleba Sesruldes xeliT an informaciuli teqnologiebis gamoyenebiT; magaliTad, auditis obieqtisagan miRebuli eleqtronuli failis Sejamebis sizustis gadamowmeba.

xelaxali Sesruleba

xelaxali Sesrulebaaris auditoris mier im procedurebis an kontrolis meqanizmebis damoukideblad Sesruleba, romlebic manamde Sesrulda auditis obieqtis Sida kontrolis meqanizmebis farglebSi, xeliT an eleqtronuli failis gamoyenebiT.

xelaxali Sesrulebis procedurebidan miRebuli mtkicebuleba saimedo auditoruli mtkicebuleba; bevr SemTxvevaSi es SeiZleba iyos xangrZlivi procesi, romlis ganmavlobaSic saWiroa Sedegobrivi xarjebisa da sargeblis urTierTSedareba.

analitikuri procedurebi

analitikuri procedurebi gulisxmobs mniSvnelovani koeficientebisa da tendenciebis, ag-reTve iseTi urTierTobebisa da cvalebadobis Se-degebis gamokvlevis analizs, romlebic ar emTxveva sxva Sesabamis informacias an saprognozo gaangariSebebs.

analitikuri procedurebis gamoyeneba detaluradaa ganxiluli momdevno qveTavSi.

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analitikuri procedurebianalitikuri procedurebi gulisxmobs mniSvnelovani koeficientebisa da tenden-ciebis, agreTve iseTi urTierTobebisa da cvalebadobis Sedegebis gamokvlevis analizs, romlebic ar emTxveva sxva Sesabamis informacias an saprognozo gaangariSebebs. (ISA 520.1;4)auditorma analitikuri procedurebi unda ganaxorcielos: riskis Sefasebis procedurebis saxiT, organizaciis Sesaxeb informaciis dasadgenad (strategiuli dagegmvis dros); ZiriTadi procedurebi _ erT-erTi zemoaRniSnuli formis saxiT; auditis bolo stadiaze finansuri angariSgebis Semajamebeli mimoxilvis mizniT. (ISA 520.3).finansuri angariSgebis calkeul punqtebs Soris urTierToba, romelic tradiciulad aris gaTvaliswinebuli organizaciis auditSi, SeiZleba yovelTvis ar gamodges samTavrobo an sajaro seqtoris an sxva arakomerciuli organizaciis auditisaTvis. (ISSAI 1520E P5)amasTanave, analitikurma procedurebma SeiZleba ar misces auditors mtkicebuleba zogierT damatebiT sakiTxze, magaliTad, kanonmdeblobasTan Sesabamisobaze. isini ganxiluli unda iqnes sxva auditorul procedurebTan da sxva auditis (magaliTad, efeqtianobis auditis) SedegebTan erTad. (ISSAI 1520E P6; P7)miuxedavad arsebuli SezRudvebisa, analitikur procedurebs mainc SeuZliaT Rirebuli auditoruli mtkicebulebebis mocema, magaliTad: dagegmili da faqtobrivi monacemebis Sedarebis Sedegad SesaZlebelia mopoveba mtkicebulebisa auditis obieqtis mier gadaxarjvis an arasakmarisi xarjvis Sesaxeb; Sromis anazRaurebis monacemebis yovelTviuri Sedareba; gasuli da mimdinare wlebis xarjebis Sedareba; prognozirebuli Sedegebis Sedareba faqtobrivTan, magaliTad, umaRlesi saswavleblebidan miRebuli faqtobrivi Semosavlebis Sedareba mosalodnelTan (studentTa ricxvi, gamravlebuli erTi studentis mier gadasaxdel wliur mosakrebelze). aseT SemTxvevaSi auditorisaTvis yvelaze gamosadegi iqneba mtkicebuleba, rodesac faqtobrivi raodenoba miaxloebulia mosalodnelTan. faqtobriv da prognozirebul Sedegebs Soris didi sxvaoba imaze miuTiTebs, rom aucilebelia damatebiTi auditoruli procedurebis ganxorcieleba. (ISSAI 1520E P12) msgavsi auditis obieqtebis programebis an proeqtebis Sesaxeb informaciis urTierTSedareba; (ISSAI 1520E P9)ZiriTadi analitikuri proceduris dros saWiroa Semdegi moqmedebebis Sesruleba:1. daadgineT konkretuli ZiriTadi analitikuri proceduris saTanadooba. ZiriTadi analitikuri procedurebi, rogorc wesi, ufro metad gamosadegia didi moculobis operaciebis dros, romlebic eqvemdebareba periodul prognozirebas.2. daadgineT informaciis moTxovnebi da am informaciis saimedooba; saimedooba ganisazRvreba wyaros, SedarebiTobis, xasiaTis, Sesabamisobisa da kontrolis meqanizmebis mixedviT informaciis momzadebis, gadamowmebisa da Senaxvis dros. zogierT SemTxvevaSi auditors SeiZleba dasWirdes analitikur procedurebSi gamoyenebuli arafinansuri informaciis SemuSavebis procesis garkveva da kontrolis meqanizmebis testireba. (ISSAI 1520E P10)3. gansazRvreT prognozirebuli sidideebi (Tu es SesaZlebelia).4. gansazRvreT zRvruli sidide an dasaSvebi zRvari.5. ganaxorcieleT urTierTSedareba.

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6. moaxdineT Seusabamobebis identificireba, Tu isini scildebა winaswar dadgenil zRvars (magaliTad, 10%) an ar Seesabameba prognozirebul sidides. 7. auditis obieqtis xelmZRvanelobis gamokiTxvis meSveobiT misgan moipoveT axsna-ganmartebebi arsebiTi sxvaobebis Sesaxeb. Tu xelmZRvaneloba ver warmoadgens axsna-ganmartebebs, auditorma damatebiT unda gamoiZios arasruli informaciis arsebobis mizezebi da unda gaarkvios pasuxismgebeli pirebi. (ISSAI 1520E P8 P11) 8. ganaxorcieleT damatebiTi auditoruli procedurebi, Tu es aucilebelia mocemul garemoebebSi. (ISA 520.5;6;7)

gare dadasturebebiauditorma unda gansazRvros, saWiroa Tu ara gare dadasturebebis gamoyeneba sakmarisi da Sesaferisi mtkicebulebis mosapoveblad mtkicebebis doneze. am dros auditorma unda gaiTvaliswinos arsebiTi uzustobis Sefasebuli riski mtkicebebis doneze da is, Tu ra saxiT Seamcirebs sxva gegmuri auditoruli procedurebis Sedegad mopovebuli auditoruli mtkicebuleba arsebiTi uzustobebis risks dasaSveb dabal zRvramde.gare dadastureba SeiZleba gamoyenebul iqnes aseve auditis mandatis an sakanonmdeblo moTxovnebis (maT Soris, sakanonmdeblo organoebis dadgenilebebis) Sesasruleblad.magaliTad, gare dadasturebis gamoyeneba SeiZleba mtkicebulebis mopovebisaTvis SemdegTan dakavSirebiT: mesame mxaresTan dadebul xelSekrulebaSi an SeTanxmebaSi kanonmdeblobiT dadgenili an sxva pirobebis, magaliTad, Sesrulebis an dafinansebis garantiebis arseboba an ararseboba; xarjebis gaweva, romlebic jer ar yofila avtorizebuli kanonmdeblobiT; piris uwyveti ufleba, miiRos pensia, saSemosavlo daxmareba an sxva mudmivi gadasaxadebi. (ISSAI 1505E P3)sazogadod cnobilia, rom auditoruli mtkicebuleba gare dadasturebis saxiT, romelic uSualod auditorma miiRo mesame mxarisagan, SeiZleba ufro metad saimedo an damajerebeli aRmoCndes, vidre auditis obieqtSi mopovebuli mtkicebulebebi. Tumca auditorma unda gaiTvaliswinos am mesame mxaris (gansakuTrebiT sajaro seqtorSi) obieqturoba da damoukidebloba. (ISA 505.2) (ISSAI 1505E P4)

gare dadasturebis procedurebiauditorma unda dagegmos da ganaxorcielos gare dadasturebis procedurebi Sesaferisi da saimedo auditoruli mtkicebulebis mosapoveblad. yvelaze xSirad auditori dadasturebebs bankisa da debitor-kreditorebisagan iRebs. (ISA 505.5)auditorma unda gaakontrolos gare dadasturebis moTxovna, maT Soris: unda daadginos, Tu ra saxis informacia unda dadasturdes; unda SearCios damadasturebeli mxare; unda Seadginos dadasturebis moTxovna, gagzavnos es moTxovna da miuTiTos auditoris misamarTi gamoTxovili informaciis misaRebad; damadasturebel mxares unda gaugzavnos gacemuli rekomendaciebis Sesrulebis statusze moTxovna. (ISA 505.7)

auditis obieqtis xelmZRvanelobis mier dadasturebis moTxovnis gagzavnaze uaris Tqma Tu auditis obieqtis xelmZRvaneloba ar aZlevs auditors dadasturebis moTxovnis gagzavnis uflebas, auditorma:

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unda daadginos uaris mizezi da moipovos auditoruli mtkicebuleba am mizezis kanonierebisa da dasabuTebulobis Sesaxeb; unda Seafasos uaris Sedegebis gavlena mis mier arsebiTi uzustobebis riskis Sefasebaze da sxva auditoruli procedurebis moculobaze, xasiaTsa da vadebze; unda ganaxorcielos alternatiuli auditoruli procedurebi Sesaferisi da saimedo auditoruli mtkicebulebis mosapoveblad. (ISA 505.8)Tu auditori daaskvnis, rom auditis obieqtis xelmZRvanelobis uari usafuZvloa, an Tu auditors ar SeuZlia Sesaferisi da saimedo auditoruli mtkicebulebis mopoveba alternatiuli auditoruli procedurebis Sedegad, man es unda Seatyobinos auditis obieqtis xelmZRvanelobas da sxva Sesabamis mxareebs (sakanonmdeblo an sazedamxedvelo organoebs) da unda gansazRvros Sedegebis gavlena auditsa da auditorul daskvnaze. (ISA 505.9) (ISSAI 1505E P5)

gare dadasturebis procedurebis SedegebiTu gare dadasturebis moTxovnaze pasuxis saimedooba saeWvoa, auditorma eWvis gamosaricxad damatebiTi auditoruli mtkicebuleba unda moipovos. (ISA 505.10)rac Seexeba arasaimedo pasuxs, auditorma unda Seafasos misi Sedegebis gavlena riskis Sefasebaze, maT Soris, TaRliTobis riskis Sefasebaze, da sxva auditoruli procedurebis moculobaze, xasiaTsa da vadebze. (ISA 505.11)Tu gare dadasturebis moTxovna upasuxod rCeba, auditorma Sesaferisi da saimedo auditoruli mtkicebulebis mosapoveblad unda Caataros alternatiuli auditoruli procedurebi. Tu alternatiuli auditoruli procedurebis Sedegad auditori ver iRebs misTvis saWiro auditorul mtkicebulebas, man unda gansazRvros Sedegebis gavlena auditsa da auditorul daskvnaze. (ISA 505.12;13)Tu dadastureba miuTiTebs informaciaSi gansxvavebaze, auditorma unda gamoikvlios es gamonaklisebi imis dasadgenad, miuTiTeben Tu ara isini uzustobebis arsebobaze. (ISA 505.14)dadebiTi dadastureba moiTxovs, rom damadasturebelma mxarem uSualod auditors upasuxos, eTanxmeba Tu ara igi moTxovnaSi miTiTebul informacias, an warmoadginos moTxovnili informacia. dadebiTi dadastureba moiTxovs, rom damadasturebelma mxarem yvela SemTxvevaSi upasuxos auditors, eTanxmeba Tu ara igi mocemul informacias, rac, rogorc wesi, SedarebiT saimedo auditorul mtkicebulebas iZleva. uaryofiTi dadastureba moiTxovs, rom damadasturebelma mxarem uSualod auditors mxolod im SemTxvevaSi upasuxos, Tu igi ar eTanxmeba moTxovnaSi miTiTebul informacias.uaryofiTi dadastureba dadebiTTan SedarebiT naklebad damajerebeli auditoruli mtkicebulebaa. Sesabamisad, auditorma uaryofiTi dadastureba mxolod ZiriTadi auditoruli proceduris saxiT unda gamoiyenos, Tu: auditoris mier arsebiTi uzustobebis riski Sefasebulia, rogorc dabali, da mas miRebuli aqvs sakmarisi da Sesaferisi auditoruli mtkicebuleba mocemuli mtkicebis Sesabamisi kontrolis meqanizmebis funqciuri efeqtianobis Sesaxeb; im punqtebis erToblioba, romlebic uaryofiTi dadasturebis procedurebs eqvemdebareba, mcire, erTgvarovan naSTebsa da operaciebs moicavs; mosalodnelia gamonaklisebis Zalian dabali maCvenebeli;

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auditorisaTvis ucnobia iseTi garemoebebi an pirobebi, romlebic uaryofiTi dadasturebis moTxovnis mimRebTa mier amgvari moTxovnis ugulebelyofas gamoiwvevda. (ISA 505.15)auditorma unda Seafasos, aris Tu ara gare dadasturebis Sedegi Sesaferisi da saimedo auditoruli mtkicebuleba, an saWiroa Tu ara damatebiTi auditoruli mtkicebulebis mopoveba. (ISA 505.16)

finansuri angariSgebis wardgenis saTanadoobaauditorma auditoruli procedurebi unda ganaxorcielos imis dasadgenad, Seesabameba Tu ara finansuri angariSgebis (maT Soris, Sesabamisi ganmartebiTi SeniSvnebis) saerTo warmodgena finansuri angariSgebis Sedgenis normatiul bazas. (ISA 330.24)

auditorma unda gansazRvros, warmodgenili finansuri informacia (maT Soris, finansur angariSgebasTan dakavSirebuli SeniSvnebi): Seesabameba Tu ara finansuri angariSgebis Sedgenis normatiul bazas; (ISA 700.15) saTanado wesiT aris Tu ara aRwerili da klasificirebuli da Seesabameba Tu ara finansuri angariSgebis Sedgenis normatiul bazas; moicavs Tu ara saTanadod wardgenil arsebiT sakiTxebs, maT Soris, buRaltruli aRricxvis im politikas, romelic Seesabameba finansuri angariSgebis Sedgenis normatiul bazas; (ISA 700.13) moicavs Tu ara finansuri angariSgebis moqmedi sistemiT gaTvaliswinebul Sesadarebel informacias da saTanadod aris Tu ara es informacia klasificirebuli. auditorma unda Seafasos:o eTanadeba Tu ara Sesadarebeli informacia gasul periodSi warmodgenil an Sesworebul Sesadarebel informaciasa da sxva wardgenil monacemebs;o Seesabameba Tu ara Sesadarebel informaciaSi asaxuli buRaltruli aRricxvis politika mimdinare periodSi moqmeds an, Tu buRaltruli aRricxvis politikaSi garkveuli cvlilebebi iqna Setanili, gaTvaliswinebulia Tu ara es cvlilebebi saTanadod; (ISA 710.7) Sesabamisad aris Tu ara warmodgenili finansuri angariSgebis forma, sistema da Sinaarsi, TandarTuli SeniSvnebi, magaliTad, gamoyenebuli terminologia, calkeuli Tanxebi, punqtebis klasifikacia da warmodgenili Tanxebis safuZvlebi; Sedarebulia Tu ara Sesabamis buRaltrul CanawerebTan. (ISA 330.30)

auditoruli mtkicebuleba, romelic ver iqna mopovebulisajaro seqtorSi auditori xSirad ver iRebs moTxovnil auditorul mtkicebulebas droulad an `gonivrul vadaSi~. `gonivruli vadis~ mniSvnelobas ganapirobebs TiToeuli auditis garemoeba. ismeba kiTxvebi: rogor unda moiqces auditori, rodesac mtkicebulebis miuRebloba auditis Catarebasa da dasrulebas aferxebs? ra SeiZleba gakeTdes?

1. komunikacia auditis obieqtis xelmZRvanelobasTan pirvel rigSi, auditorma auditis obieqtis xelmZRvanelobas unda warudginos auditis CatarebisaTvis saWiro mtkicebulebaTa sia. Semdeg man auditis obieqtis xelmZRvanelobas regularulad unda Seatyobinos nebismieri miuRebeli mtkicebulebis Sesaxeb. amis gakeTeba SesaZlebelia obieqtis xelmZRvanelobisaTvis miuRebel mtkicebulebasTan

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dakavSirebiT auditoruli moTxovnis wardgeniT/gagzavniT. aRniSnulis Sedegad obieqtis xelmZRvaneloba informirebulia da aqvs SesaZlebloba, gamoasworos mtkicebulebaTa miwodebis araefeqtiani procesi. didi xniT dagvianebuli mtkicebulebebis Taobaze regularulad unda mieTiTos obieqtis xelmZRvanelobisaTvis gagzavnil korespondenciaSi. miuRebeli mtkicebulebis Sesaxeb SetyobinebasTan erTad auditis obieqtis xelmZRvanelobas unda ecnobos mtkicebulebis droulad warudgenlobis Sedegebi. SesaZlo Sedegebi SeiZleba moicavdes auditis masStabis SezRudvis gavlenas auditorul daskvnaze.Tu werilis gagzavnis Semdeg mtkicebuleba kvlav ar iqneba miRebuli, sarekomendacio werilSi unda mieTiTos am mtkicebulebis ararseboba.

2. auditorul daskvnaze auditis masStabis SezRudvis gavlenis gaTvaliswinebayoveli auditis miznebisaTvis saWiro informacia, romelic ar iqna miRebuli, gaTvaliswinebuli iqneba auditorul angariSSi. auditorul daskvnaze gavlenis xarisxi damokidebulia gansaxilveli Tanxebis arsebiTobaze. auditis masStabis arsebiTma SezRudvam SesaZloa gamoiwvios auditis daskvnis gacemaze uaris Tqma, Tu masStabis SezRudva mniSvnelovan gavlenas axdens finansur angariSgebaze. Tu saqme gvaqvs masStabis arsebiT SezRudvasTan, magram SesaZlebelia SezRudvis izolireba finansuri angariSgebis garkveul warmodgenil monacemebze dayrdnobiT, SeiZleba pirobiTi daskvnis gacemaa. miuxedavad imisa, rom am principebis gamoyeneba SesaZlebelia saxelmZRvanelo miTiTebebis saxiT, auditorma sakuTari profesiuli msjelobidan gamomdinare unda gansazRvros auditis masStabis SezRudvis mniSvneloba finansuri angariSgebisaTvis.

3. dagvianebiT miRebuli mtkicebulebაdagvianebiT miRebulma mtkicebulebam SesaZloa mniSvnelovani uaryofiTi gavlena moaxdinos auditze drois dakargvis, resursebis umoqmedobis an gamouyeneblobisa da sxva kuTxiT, ramac SeiZleba gaarTulos auditis dasruleba. aseT viTarebaSi auditorma unda gansazRvros, miiRos mtkicebuleba Tu Sesabamisad asaxos auditis masStabis SezRudva auditorul daskvnaSi. am gadawyvetilebaze gavlenas axdens Semdegi faqtorebi: informaciis miRebis dadgenili vada; auditis obieqtis xelmZRvanelobis mier warmodgenili dagvianebis mizezebis marTebuloba; angariSgebis dadgenili vada. Tu angariSgeba garkveul (magaliTad, kanonmdeblobiT dadgenil) vadaSi unda Sesruldes, auditorisaTvis rTuli iqneba dagvianebiT miRebuli mtkicebulebis CarTva auditis procesSi; auditis etapi; Tu mtkicebuleba miRebulia auditis obieqtze Catarebuli (adgilze Sesrulebuli) samuSaoebis dros, misi miRebisa da Semowmebis albaToba SedarebiT didia; diskusia auditis xelmZRvanelTan _ dagvianebiT miRebul mtkicebulebasTan dakavSirebiT miRebuli yvela gadawyvetileba ganxiluli unda iqnes auditis daskvnis xelmomwer pirTan. es wesi vrceldeba yvela im gadawyvetilebaze, romelic cvlis winaswari auditoruli procedurebis an strategiuli dagegmvis periodSi SeTanxmebul TariRebs. yoveli aseTi cvlileba Uunda ecnobos auditis obieqts.Tu auditis obieqtis xelmZRvaneloba mtkicebulebas warmoadgens mogvianebiT, rodesac auditi ukve angariSis momzadebis etapzea, auditorma unda gaiTvaliswinos procedurebis ganxorcielebis damatebiTi samuSao da gavlena auditis dadgenil vadaze.

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angariSgebis an mowodebuli informaciis Semowmebis Sesaxeb gadawyvetileba unda miiRos auditze pasuxismgebelma pirma.

auditoruli mtkicebulebis sakmarisobisa da Sesaferisobis Sefasebaauditorma unda Seafasos da gansazRvros Semdegi: saTanadod iqna Tu ara gansazRvruli kontrolis saimedooba mtkicebebis doneze arsebiTi uzustobebis riskis gaTvaliswinebiT; mopovebuli iqna Tu ara sakmarisi da Sesaferisi auditoruli mtkicebuleba. daskvnis Camoyalibebisas auditorma unda gaiTvaliswinos yvela Sesabamisi auditoruli mtkicebuleba, miuxedavad imisa, adasturebs Tu uaryofs es mtkicebuleba finansur angariSgebaSi warmodgenil mtkicebebs. (ISA 330.25;26)aseTi Sefasebis aucileblobidan gamomdinare, auditors SeiZleba dasWirdes damatebiTi auditoruli mtkicebulebis mopoveba. Tu es SeuZlebelia, unda gaices pirobiTi daskvna an uari unda iTqvas daskvnis gacemaze. (ISA 330.27)

auditoruli monacemebis Setyobineba, maT Soris, Sida kontrolis meqanizmebSi aRmoCenili susti mxareebis Sesaxeb

auditorma auditis obieqtis xelmZRvanelobas, pasuxismgeblobis Sesabamis doneze, droulad unda Seatyobinos auditis Sedegebi, maT Soris, Sida kontrolis meqanizmebSi aRmoCenili susti mxareebi. aseTi Setyobineba sarekomendacio werilis standartuli formiT unda iqnes warmodgenili.

sarekomendacio werilSi unda mieTiTos Semdegi aspeqtebi: problemis, miRebuli monacemebis an Sida kontrolis meqanizmebis susti mxareebis aRweriloba; problemis riski an potenciuri efeqti; rekomendacia; auditis obieqtis xelmZRvanelobis komentari. rekomendacia wardgenili unda iqnes auditis obieqtis xelmZRvanelobis kontrolis meqanizmebTan dakavSirebiT, romlebic obieqtma unda SeimuSaos da ganaxorcielos uzustobebis prevenciis an gamovlenis mizniT.yovelgvari naklovaneba Sida kontrolis meqanizmebSi, romelic sakmarisad mniSvnelovania imisaTvis, rom auditis obieqtis xelmZRvanelobis yuradReba miiqcios, unda aRiniSnos sarekomendacio werilSi. (ISA 265.10;11)garda am moTxovnebisa, sarekomendacio werili unda moicavdes: sakmaris informacias, romelic auditis obieqtis xelmZRvanelobas saSualebas miscems, gaiazros mocemuli Setyobinebis konteqsti. kerZod, auditorma unda ganmartos, rom: o auditis mizani iyo auditoris mier finansuri angariSgebis Sesaxeb azris gamoxatva;o auditi moicavda finansuri angariSgebis momzadebasTan dakavSirebuli Sida kontrolis meqanizmebis ganxilvas iseTi auditoruli procedurebis SesamuSaveblad, romlebic mocemul garemoebebSi marTebuli iqneboda, da ara Sida kontrolis meqanizmebis efeqtianobis Sesaxeb azris gamosaxatavad;o aRniSnuli sakiTxebi Seexeba im naklovanebebs, romlebic auditorma auditis dros gamoavlina, da im sakiTxebs, romlebic, auditoris azriT,

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sakmarisad mniSvnelovania imisaTvis, rom moxsendes auditis obieqtis xelmZRvanelobas.

mtkicebebis gamoyeneba auditoruli mtkicebulebis mopovebisasauditorma unda gamoiyenos operaciebis klasebTan da naSTebTan, wardgenil ganmartebiT SeniSvnebTan dakavSirebuli mtkicebebi sakmarisi detalebiT, raTa Seqmnas arsebiTi uzustobebis riskis Sefasebis, damatebiTi auditoruli procedurebis SemuSavebisa da ganxorcielebis safuZveli. auditorma unda gaiTvaliswinos is sakanonmdeblo sistema da sxva Sesabamisi dadgenilebebi Tu brZanebulebebi, romlebic gavlenas axdens auditis mandatze da auditis sxva, gansakuTrebul moTxovnebze. finansuri angariSgebis Sesaxeb mtkicebebis SemuSavebisas auditis obieqtis xelmZRvaneloba adasturebs, rom operaciebi da movlenebi kanonmdeblobas Seesabameboda.auditoruli procedurebis ganxorcielebisas auditorma dokumenturad unda asaxos Semdegi: ganxorcielebuli procedurebis moculoba, xasiaTi da vadebi; am procedurebis kavSiri mtkicebebis doneze Sefasebul riskTan; testirebis Sedegi da masze dayrdnobiT gamotanili daskvna. (ISA 330.28)

5.2. საქმიანობის დაწყება - საწყისი ნაშთები

es qveTavi gaTvaliswinebuli unda iqnes maSin, rodesac auditori pirvelad atarebs finansuri angariSgebis audits an rodesac wina periodis finansuri angariSgebis auditi sxva auditorma Caatara. pirveladi auditis warmoebisas auditoris amocana sawyis naSTebTan dakavSirebiT aris mopoveba sakmarisi da Sesaferisi auditoruli mtkicebulebisa Semdegis Taobaze: Seicavs Tu ara sawyisi naSTebi iseT Secdomebs, romlebic arsebiT gavlenas axdens mimdinare periodis finansur angariSgebaze; Sesabamisad iqna Tu ara gamoyenebuli sawyis naSTebSi asaxuli buRaltruli aRricxvis normebi mimdinare periodis finansur angariSgebaSi, an saTanadod iqna Tu ara gaTvaliswinebuli aRniSnul normebSi Setanili cvlilebebi da adekvaturad iqna Tu ara es cvlilebebi warmodgenili finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad. (ISA 510.3)

auditoruli procedurebi sawyis naSTebTan dakavSirebiTTu SesaZlebelia, auditorma unda moipovos bolo finansuri angariSgeba da winamorbedi auditoris angariSi da unda gaecnos maT. (ISA 510.5)auditorma sakmarisi da Sesaferisi auditoruli mtkicebulebis mosapoveblad unda ganaxorcielos Semdegi procedurebi, raTa daadginos, Seicavs Tu ara sawyisi naSTebi iseT Secdomebs, romlebic arsebiT gavlenas axdens mimdinare periodis finansur angariSgebaze: sworad iqna Tu ara gadmotanili wina periodis saboloo naSTebi mimdinare periodSi an, Sesabamisad, sworad iqna Tu ara es naSTebi xelaxla warmodgenili; asaxavs Tu ara sawyisi naSTebi Sesabamisi buRaltruli aRricxvis normebis gamoyenebas; xorcieldeba Tu ara Semdegi procedurebidan erT-erTi an yvela:

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o winamorbedi auditoris samuSao dokumentebis gadaxedva mtkicebulebis mosapoveblad;o imis Sefaseba, aris Tu ara mimdinare periodSi sawyis naSTebTan dakavSirebiT ganxorcielebuli auditoruli procedura Sesaferisi mtkicebuleba; ano specifikuri auditoruli procedurebis ganxorcieleba sawyis naSTebTan dakavSirebiT mtkicebulebis mosapoveblad. (ISA 510.6)Tu auditori moipovebs auditorul mtkicebulebas imisa, rom sawyisi naSTebi Seicavs iseT Secdomebs, romlebmac SeiZleba arsebiTi gavlena moaxdinos mimdinare periodis finansur angariSgebaze, man unda gansazRvros mimdinare periodis finansur angariSgebaze gavlenis Sedegebi. Tu auditori daadgens, rom aseTi Secdomebi mimdinare periodis finansur angariSgebaSic arsebobs, man saTanado wesiT unda acnobos es Sesabamis pirebs. (ISA 510.7)auditori auditorul procedurebs axorcielebs imis dasadgenad, Sesabamisad iqna Tu ara gamoyenebuli sawyis naSTebSi asaxuli buRaltruli aRricxvis normebi mimdinare periodis finansur angariSgebaSi da ramdenad saTanadod aris gaTvaliswinebuli da adekvaturad warmodgenili buRaltruli aRricxvis normebSi Setanili cvlilebebi finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad. (ISA 510.8)Tu finansuri angariSgeba wina periodSi Semowmda da daskvna modificirebulia, auditorma unda Seafasos daskvnis Secvlis mizezis gavlena mimdinare periodis finansur angariSgebaSi arsebiTi Secdomebis riskis Sefasebaze. (ISA 510.9)

auditoruli daskvna da finansuri angariSgeba sawyisi naSTebis Sesaxeb Tu sawyisi naSTebi Seicavs iseT Secdomebs, romlebmac SeiZleba arsebiTi gavlena moaxdinos mimdinare periodis finansur angariSgebaze da am Secdomebis gavlena ar aris saTanadod gaTvaliswinebuli da adekvaturad warmodgenili, auditorma unda Seatyobinos xelmZRvanelobas da, misgan nebarTvis miRebis Semdeg, _ winamorbed auditors, Tu aseTi arsebobs; (ISA 510.11) Tu mimdinare periodis buRaltruli aRricxvis normebi Sesabamisad ar iqna gamoyenebuli sawyis naSTebTan mimarTebiT da cvlileba ar iqna saTanadod gaTvaliswinebuli da adekvaturad warmodgenili, auditorma unda gasces, Sesabamisad, pirobiTi an uaryofiTi daskvna; (ISA 510.12) da Tu auditoruli procedurebis (maT Soris, zemoaRniSnuli procedurebis) ganxorcielebis Semdeg auditors ar SeuZlia mopoveba sakmarisi da Sesaferisi auditoruli mtkicebulebisa sawyisi naSTebis Sesaxeb, auditoris angariSi unda moicavdes:a) pirobiT daskvnas;b) uars daskvnis gacemaze;g) pirobiT daskvnas an uars daskvnis gacemaze, saqmianobis Sedegebidan gamomdinare, da upirobo daskvnas, auditis obieqtis finansuri mdgomareobi-dan gamomdinare. (ISA 510.10)Tu garemoebebi, romlebmac gamoiwvia wina periodis finansuri angariSgebis Sesaxeb warmodgenili daskvnis modificireba, relevanturi da arsebiTia mimdinare periodis finansuri angariSgebisTvisac, auditorma Sesabamisad unda moaxdinos daskvnis modificireba. (ISA 510.13)

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5.3. მსჯელობა წლის დასრულების შემდეგ

Semdgomi movlenebifinansur angariSgebaze SesaZloa gavlena moaxdinos am finansuri angariSgebis an auditis angariSis TariRis Semdeg momxdarma garkveulma movlenebma. es movlenebi miuTiTebs garemoebebze, romlebic: arsebobda finansuri angariSgebis TariRisaTvis; gaCnda finansuri angariSgebis TariRis Semdeg. (ISA 560.2)Semdgomi movlenebi aris movlenebi, romlebic xdeba finansuri angariSgebisa da auditis angariSis TariRebs Soris periodSi, da is faqtebi, romlebic auditorisTvis cnobili xdeba misi angariSis TariRisaTvis. auditorma unda gaiTvaliswinos am movlenebis gavlena Semowmebul informaciasa da auditis angariSze. (ISA 560.5)finansuri angariSgebis Semowmebis Semdeg momxdari movlenebis adekvaturad gaTvaliswinebisaTvis auditorma: unda moipovos Sesaferisi auditoruli mtkicebuleba imisa, asaxulia Tu ara yvela is movlena, romelic finansuri angariSgebisa da auditis angariSis TariRebs Soris periodSi moxda da romelic moiTxovs Sesabamis asaxvas finansur anariSgebaSi; saTanado reagireba unda moaxdinos im faqtebze, romlebic misTvis cnobili gaxda auditis angariSis TariRis Semdeg da romlebic auditorisTvis cnobili rom yofiliyoam TariRisaTvis, igi iZulebuli gaxdeboda, Seecvala auditis angariSi. (ISA 560.4)

auditis angariSis TariRamde momxdari movlenebiauditorma unda ganaxorcielos auditoruli procedurebi, romelTa mizania mopoveba auditoruli mtkicebulebisa, rom auditis angariSis TariRamde momxdari yvela is movlena, romelsac SeiZleboda moeTxova finansuri angariSgebis koreqtireba an masSi damatebiTi informaciis asaxva, identificirebul iqna. es procedurebi emateba im procedurebs, romlebic SeiZleba gamoyenebul iqnes im konkretul operaciebTan mimarTebiT, romlebic ganxorcielda periodis dasrulebis Semdeg, periodis dasasrulisaTvis buRaltruli balansis Sesaxeb auditoruli mtkicebulebebis mosapoveblad. auditorma unda gaiTvaliswinos kanonmdeblobis yvela damatebiTi moTxovna saangariSo TariRis Semdgomi movlenebis auditTan dakavSirebiT. (ISSAI 1560E P5)

sajaro seqtoris auditorma aseve unda gaiTvaliswinos is movlenebi, romlebic: dakavSirebulia sajaro organizaciis programuli miznebis miRwevis unarTan; gavlenas axdens finansur angariSgebaSi saqmianobis Sedegebis Taobaze informaciis wardgenaze; periodis dasasrulisaTvis an Semdgom periodSia dagegmili sakanonmdeblo da sxva Sesabamisi organoebis moqmedebebis saxiT, romlebic auditorisTvis cnobili xdeba auditis procesSi da romelTa Sedegebma SesaZloa gavlena moaxdinos asaxul informaciaze. (ISSAI 1560E P6 P7)amasTanave, mosalodneli ar aris damatebiTi auditoruli procedurebis ganxorcieleba im sakiTxze, romelzedac manamde ganxorcielebuli auditoruli procedurebis Sedegad damakmayofilebeli daskvna iqna gamotanili. (ISA 560.6)

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auditorma unda ganaxorcielos auditoruli procedurebi, romlebic aucilebelia imis dasadgenad, moxda Tu ara aseTi movlenebi. identificirebuli movlenebisaTvis auditorma unda daadginos, aisaxa Tu ara isini adekvaturad _ finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad. (ISA 560.7;8)

faqtebi, romlebic aRmoCenil iqna auditis angariSis TariRis Semdeg, magram finansuri angariSgebis TariRamdeauditors ar evaleba auditoruli procedurebis ganxorcieleba an cnobebis dadgena auditis angariSis TariRis Semdeg. Tumca, Tu auditis angariSis TariRis Semdeg, magram finansuri angariSgebis TariRamde, auditorisTvis cnobili gaxdeba iseTi faqti, romelic, misTvis cnobili rom gamxdariyo auditis angariSis TariRisaTvis, gavlenas moaxdenda auditis angariSze, auditorma:a) aRniSnuli faqti unda ganixilos xelmZRvanelobasTan da, saWiroebisamebr, auditis obieqtis xelmZRvanelobasTan;b) unda gansazRvros, saWiroa Tu ara finansur angariSgebaSi cvlilebebis Setana, da Tu es saWiroa,g) unda gaarkvios, ra gziT apirebs auditis obieqtis xelmZRvaneloba am faqtis gaTvaliswinebas finansur angariSgebaSi. (ISA 560.10)Tu auditis obieqtis xelmZRvanelobas cvlilebebi Seaqvs finansur angariSgebaSi, auditorma unda ganaxorcielos mocemuli garemoebisaTvis Sesaferisi auditoruli procedurebi da auditis obieqtis xelmZRvanelobas unda warudginos axali angariSi Secvlili finansuri angariSgebis Sesaxeb. auditis axali angariSis TariRi ar unda uswrebdes Secvlili finansuri angariSgebis wardgenas, xolo auditoruli procedurebi gagrZeldeba auditis axali angariSis TariRamde. (ISA 560.11)Tu auditis obieqtis xelmZRvanelobas kanoniT ar moeTxoveba Secvlili finansuri angariSgebis wardgena an igi ar cvlis finansur angariSgebas iseT garemoebaSi, rodesac, auditoris azriT, misi Secvla aucilebelia, da auditis angariSi ar waredgina auditis obieqts, auditorma unda gasces pirobiTi an uaryofiTi daskvna. Tu auditis angariSi waredgina auditis obieqts, auditorma unda gaafrTxilos auditis obieqtis xelmZRvaneloba, ar warudginos Semdgom gamocemuli finansuri angariSgeba da auditis angariSi mesame mxares. finansuri angariSgebis wardgenis SemTxvevaSi auditorma saTanado zomebi unda miiRos, raTa misi auditis daskvna dasayrden wyarod ar iqnes miCneuli. (ISA 560.13)

finansuri angariSgebis wardgenis Semdeg aRmoCenili faqtebiTu finansuri angariSgebis wardgenis Semdeg auditorisTvis cnobili gaxdeba iseTi faqti, romelic arsebobda auditis angariSis TariRisaTvis da romelic, misTvis cnobili rom gamxdariyo am TariRisaTvis, gamoiwvevda auditoris mier am angariSis Secvlas, auditorma unda gansazRvros, saWiroa Tu ara finansuri angariSgebis Secvla, es sakiTxi auditis obieqtis xelmZRvanelobasTan unda ganixilos da unda miiRos mocemuli garemoebisaTvis Sesaferisi zoma. auditorma: aRniSnuli sakiTxi unda ganixilos xelmZRvanelobasTan da, saWiroebisamebr, auditis obieqtis xelmZRvanelobasTan; unda gansazRvros, saWiroa Tu ara finansuri angariSgebis Secvla, da, Tu es saWiroa, unda gaarkvios, Tu ra gziT apirebs auditis obieqtis xelmZRvaneloba am sakiTxis gadaWras. (ISA 560.14)Tu auditis obieqtis xelmZRvaneloba cvlis finansur angariSgebas, auditorma unda:

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Caataros saWiro auditoruli procedurebi; Seamowmos auditis obieqtis xelmZRvanelobis mier Sesrulebuli moqmedebebi imis uzrunvelsayofad, rom manamde warmodgenili finansuri angariSgebisa da Sesabamisi auditis angariSis mimRebi pirebi informirebuli iyvnen amis Taobaze; warmoadginos auditis axali angariSi Secvlili finansuri angariSgebis Sesaxeb an Secvalos auditis angariSi garemoebebis gaTvaliswinebiT. (ISA 560.15)auditis axal angariSSi yuradReba unda mieqces sakiTxs/punqts finansuri angariSgebis TandarTul SeniSvnaze miTiTebiT, romelSic detaluradaa aRwerili wina finansuri angariSgebisa da auditis angariSis Sesworebis mizezi. (ISA 560.16)Tu auditis obieqtis xelmZRvaneloba ar iRebs saTanado zomebs imisaTvis, rom yvela, vinc miiRo adre gamocemuli finansuri angariSgeba TandarTuli au-ditis daskvniT, iqnes informirebuli, da ar cvlis finansur angariSgebas maSin, rodesac auditors aucileblad miaCnia misi Secvla, auditorma auditis obieqtis mmarTveli organoebis warmomadgenlebs unda acnobos, rom igi miiRebs sa-Tanado zomebs, raTa misi auditis daskvna dasayrden wyarod ar iqnes miCneuli. (ISA 560.17)

auditis obieqtis xelmZRvanelobis mier wardgenili oficialuri informaciaauditorma auditis obieqtis xelmZRvanelobisgan Sesabamisi informacia an gancxadebebi unda moipovos auditoruli mtkicebulebis saxiT. auditis obieqtis xelmZRvaneloba valdebulia waradginos finansuri angariSgeba keTilsindisierad, finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad.Mauditis obieqtis xelmZRvanelobis werilobiTi informaciis mopoveba aucilebelia, magram aseTi informacia ar aris sakmarisi auditoruli mtkicebuleba. mtkicebuleba damowmebuli unda iqnes sxva auditoruli procedurebis meSveobiT mopovebuli auditoruli mtkicebulebiT. (ISSAI 1580E P6) (ISA 580.1;3;4;6)auditorma auditis obieqtis xelmZRvanelobas auditis weriliT unda mosTxovos: finansuri angariSgebis, maT Soris, yvela Sesabamisi operaciis keTilsindisierad wardgena finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad; auditorisaTvis yovelgvari Sesabamisi informaciisa da dokumentaciis wardgena; sxva damatebiTi aspeqtebi, romlebic moicavs mniSvnelovan daSvebas buRaltrul SefasebebTan. (ISA 580.9;10;11;13) (ISA 710.9) auditis obieqtis xelmZRvanelobis oficialuri werilobiTi informacia unda moicavdes finansur angariSgebas mTlianad da Sesamowmebel periods srulad. (ISA 580.14;15) (ISSAI 1580E P8)Tu auditis obieqtis xelmZRvanelobიs mier wardgenili informacia ar Seesabameba an ewinaaRmdegeba sxva auditorul mtkicebulebas, auditorma unda gamoikvlios es garemoebebi da, saWiroebisamebr, unda gadaafasos auditis obieqtis xelmZRvanelobis mier wardgenili sxva informaciis saimedooba. aseT SemTxvevaSi auditorma saWiro dasturis mosapoveblad unda ganaxorcielos sxva auditoruli procedurebi. auditorma amgvari Seusabamoba Tu winaaRmdegoba aseve unda ganixilos auditis obieqtis xelmZRvanelobis kompetenturobasTan, keTilsindisierebasa da eTikur RirebulebebTan mimarTebiT. (ISA 580.16;17;18)

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Tu auditis obieqtis xelmZRvaneloba ar waradgens iseT informacias, romelic, auditoris azriT, aucileblad unda iqnes wardgenili, auditorma es sakiTxi auditis obieqtis xelmZRvanelobasTan unda ganixilos, unda gadaafasos auditis obieqtis xelmZRvanelobis keTilsindisiereba, unda gansazRvros, xom ar aris aseTi qmedeba auditis moculobis SezRudva, da unda gasces pirobiTi daskvna an uari Tqvas daskvnis gacemaze. auditorma aseve, saWiroebisamebr, unda gadawyvitos Sesabamisi organoebisTvis aRniSnulis Taobaze informaciis wardgenis sakiTxi. (ISA 580.19) (ISSAI 1580E P9)

5.5. განსაკუთრებული მსჯელობის საგანი მცირე ორგანიზაციების აუდიტში

am qveTavSi ar aris dadgenili raime axali moTxovna mcire organizaciis auditisaTvis da arc ISA-s moTxovnebidan raime gamonaklisia daSvebuli. mcire organizaciis yvela auditi unda Catardes ISA-s standartebis Sesabamisad.

mcire organizaciebis maxasiaTeblebiTiToeuli organizaciis auditori auditorul midgomas am organizaciis garemoebebs usadagebs. mcire da msxvili organizaciebis auditi erTmaneTisagan gansxvavebulia, radgan mcire organizaciis dokumentacia SeiZleba martivi iyos. mcire organizaciis auditi, Cveulebriv, naklebad kompleqsuria da nakleb damxmare Zalas saWiroebs.

`mcire organizaciis~ mniSvneloba am konteqstSi ganixileba ara marto am organizaciis zomis, aramed misi tipuri xarisxobrivi maxasiaTeblebis saxiT.organizaciis zomis raodenobrivi indikatorebi SeiZleba moicavdes jamur balansebs, Semosavlebsa da xarjebs, TanamSromelTa raodenobas, magram aseT indikatorebs gadamwyveti mniSvneloba ar eniWeba. aqedan gamomdinare, `mcire organizaciis~ adekvaturi gansazRvra mxolod raodenobrivi maCveneblebis kuTxiT SeuZlebelia.mcire organizacia aris organizacia, romelic xasiaTdeba: xelmZRvanelobis mcire raodenobis pirTa jgufSi koncentrirebiT (xSirad xelmZRvaneli mxolod erTi piria); Semosavlebis wyaroebis simciriT; martivi aRricxvianobiT; an SezRuduli Sida kontrolis meqanizmebiTa da auditis obieqtis xelmZRvanelobis mier kontrolis meqanizmebis ugulebelyofis potencialiT.miuxedavad imisa, rom mcire zomis saxelmwifo dawesebulebis kontrolis garemo gansxvavdeba msxvili organizaciis kontrolis garemosagan, orive SeiZleba eqvemdebarebodes saxelmwifo kontrolis garemos. Sedegad, kontrolis meqanizmebi SeiZleba auditis obieqtis miRma arsebobdes. (ISSAI 1315 P19)

damatebiTi SeniSvnebi auditis saerTaSoriso standartebTan dakavSirebiT

auditis pirobebiumetes SemTxvevaSi mcire organizaciis xelmZRvanelobisaTvis srulad ar aris cnobili piradi an Tavisi auditoris pasuxismgebloba. kerZod, xelmZRvaneloba SeiZleba ver acnobierebdes, rom finansuri angariSgeba misi

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pasuxismgeblobis sferos ganekuTvneba, miT ufro, Tu finansur angariSgebas sxva organizacia amzadebs.auditis werilis erT-erTi mizania auditis obieqtis xelmZRvanelobisa da auditoris Sesabamisi pasuxismgeblobis mkafiod formulireba.

normatiuli aqtebis gaTvaliswineba finansuri angariSgebis auditSi (ISA 250)vinaidan mcire organizaciebis umravlesoba martiv saqmianobas eweva, is maregulirebeli garemo, romelsac aRniSnuli saqmianoba eqvemdebareba, naklebad kompleqsuria, vidre is garemo, romelSic msxvili organizaciebi muSaoben.mas Semdeg, rac mcire organizaciis auditori Sesabamisi dargisaTvis specifikur normatiul aqtebze Seiqmnis warmodgenas, es informacia aRiricxeba mudmivi informaciis saxiT, xolo Semdgom wlebSi xdeba misi saWiroebisamebr gadaxedva da ganaxleba.

auditoruli arsebiToba (ISA 320)arsebiToba damokidebulia auditis obieqtis sidideze da im Secdomis moculobaze, romelic SeiZleba iyos winaswari ganzraxviT gamowveuli an uneblie. amgvarad, arsebiToba awesebs zRvars da Tvisebriv maxasiaTebels, romeliც gamosayenebel informacias aucileblad unda hqondes.mcire organizaciis SemTxvevaSi auditis dawyebisas xSirad auditorisaTvis ar aris xelmisawvdomi finansuri angariSgebis proeqti. amitom auditori iyenebs mocemuli droisaTvis arsebul xelmisawvdom informacias: SeiZleba gamoyenebul iqnes mimdinare wlis sacdeli balansi, Tu aseTi arsebobs. xSirad mimdinare wlis Semosavlebis an xarjebis Sesaxeb informaciis mopoveba ufro advilia, vidre mogebis (an zaralis) an sabalanso uwyisisa. arsebiTobis winaswar SefasebaSi xSirad gamoyenebuli midgoma iTvaliswinebs gasuli wlis Semowmebuli finansuri angariSgebis (masSi Setanil cvlilebebTan erTad) arsebiTobis gamoTvlas im welTan mimarTebiT, romlis auditic tardeba.

analitikuri procedurebi (ISA 520)mcire organizacias SeiZleba ar hqondes Sualeduri an yovelTviuri finansuri informacia, romelic dagegmvis etapze gamoiyeneba analitikur procedurebSi. auditors, alternativis saxiT, SeuZlia mTavari buRaltruli wignis an sxva iseTi buRaltruli Canawerebis gadaxedva, romlebic iolad xelmisawvdomia. umetes SemTxvevaSi SeiZleba arc arsebobdes dokumenturad asaxuli informacia, romlis gamoyenebac SesaZlebeli iqneboda am mizniT. amitom auditors saWiro informaciis mopoveba sakiTxis auditis obieqtis xelmZRvanelobasTan ganxilvis dros SeuZlia.

Semdgomi movlenebi (ISA 560)Cveulebriv, mcire organizacias angariSgeba periodis dasrulebidan mcire vadaSi ar moeTxoveba. mcire organizaciis SemTxvevaSi angariSgebis periodis dasrulebasa da auditis obieqtis xelmZRvanelis mier finansuri angariSgebis damtkicebas an xelmoweras Soris ufro didi droa, vidre msxvili organizaciis SemTxvevaSi. aqedan gamomdinare, Semdgomi movlenebis auditorul procedurebs daqvemdebarebuli periodi xSirad ufro xangrZlivia mcire organizaciis auditSi, rac zrdis iseTi Semdgomi movlenebis warmoSobis SesaZleblobas, romlebic finansur angariSgebaze axdens gavlenas.

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funqcionirebadi sawarmo _ momsaxurebis uwyvetobis Sefaseba (ISA 570)organizaciis sidide gavlenas axdens mis unarze, SeinarCunos stabiluroba araxelsayrel pirobebSi. mcire organizaciam SeiZleba swrafad moaxdinos reagireba SesaZleblobebze, magram saqmianobis gansaxorcieleblad sakmarisi resursebi ar aRmoaCndes.auditorma unda gansazRvros, xom ar arsebobs iseTi movlenebi an garemoe-bebi, romlebmac SesaZloa arsebiTad saeWvo gaxados auditis obieqtis unari, ganagrZos saqmianoba, rogorc funqcionirebadma sawarmom. mcire organizaciisaTvis damaxasiaTebeli pirobebi moicavs bankebisa da sxva kreditorebisagan organizaciis finansuri uzrunvelyofis Sewyvetis, mTavari momwodeblis, klientis an wamyvani TanamSromlis dakargvis da licenziis an sxva samarTlebrivi xelSekrulebis safuZvelze funqcionirebis uflebis dakargvis risks.

auditis daskvna finansuri angariSgebis Sesaxeb (ISA 700)umetes SemTxvevaSi auditorma SesaZloa gamoitanos pirobiTi daskvna mcire organizaciis finansuri angariSgebis Sesaxeb. Tumca garkveulma garemoebebma SeiZleba aucilebeli gaxados auditorul daskvnaSi cvlilebebis Setana.auditorma SeiZleba ver SeZlos finansuri angariSgebis Sesaxeb daskvnis gamotana imis gamo, rom auditis masStabis SezRudvis gavlena auditze imdenad arsebiTi da yovlismomcvelia, rom man ver moipova sakmarisi da Sesaferisi auditoruli mtkicebuleba. aseT SemTxvevaSi auditori uars ambobs daskvnis gacemaze.auditis daskvnis TariRi da xelmowera _ es TariRi ar unda uswrebdes auditis obieqtis xelmZRvanelis mier finansuri angariSgebis damtkicebis an xelmoweris TariRs. mcire organizaciis auditis dros, praqtikulobis mizniT, auditors daskvnaze xelmowera SeuZlia auditis obieqtis xelmZRvanelis mier finansuri angariSgebis damtkicebis an xelmoweris TariRis Semdeg. auditoris mier ganxorcielebuli winaswari dagegmva da finansuri angariSgebis dasrulebis procedurebis xelmZRvanelobasTan ganxilva xSirad gamoricxavs aseTi situaciis Seqmnas.

5.6. ეკოლოგიური საკითხების გათვალისწინება ფინანსური ანგარიშგების აუდიტში

ekologiuri sakiTxebi sul ufro mniSvnelovani xdeba organizaciebis mzardi raodenobisaTvis da garkveul garemoebebSi SeiZleba arsebiTi gavlena moaxdinos maT finansur angariSgebaze. es sakiTxebi finansuri angariSgebis momxmareblis mzardi dainteresebis sagania. am sakiTxebis aRiareba, Sefaseba da wardgena xelmZRvanelobis pasuxismgeblobis sferos ganekuTvneba.ekologiuri sakiTxebi SeiZleba kompleqsuri iyos da, aqedan gamomdinare, auditorisagan damatebiT muSaobas moiTxovdes.

ekologiur sakiTxebTan dakavSirebuli mosazrebebi auditoruli procedurebis dagegmvisas da ganxorcielebisas, aseve maTi Sedegebis Sefasebisa da angariSgebis dros auditorma unda gaiTvaliswinos, rom organizaciis mier maregulirebeli aqtis darRvevam SeiZleba arsebiTi gavlena moaxdinos finansur angariSgebaze. Tumca auditorisgan ar unda moelodnen maregulirebel aqtTan Seusabamobis gamovlenas. kerZod,

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garemos dacvis kanonebsa da maregulirebel aqtebTan organizaciis SesabamisobasTan mimarTebiT auditoris mizani ar aris auditis dagegmva garemos dacvis kanonmdeblobis an maregulirebeli aqtebis darRvevebis gamosavlenad da arc auditoruli procedurebia sakmarisi imisaTvis, rom gamotanil iqnes daskvna garemos dacvis kanonmdeblobasa Tu maregulirebel aqtebTan organizaciis Sesabamisobis an garemos dacvis sakiTxebis kontrolis meqanizmebis adekvaturobis Sesaxeb.sajaro seqtoris auditoruli procesebis xasiaTsa da masStabze zogjer gavlenas axdens iseTi kanonmdebloba, maregulirebeli aqti, brZanebulebebi an sxva kanonqvemdebare aqtebi, romlebic garemos dacvis sakiTxebTan dakavSirebiT damatebiTi auditoruli an saangariSgebo pasuxismgeblobis dakisrebas gulisxmobs. finansuri angariSgebis auditSi ekologiuri sakiTxebis ganxilvis masStabis gansazRvris saWiroeba damokidebulia auditoris mier finansur angariSgebaSi ekologiuri sakiTxebis mizeziT gamowveuli arsebiTi Secdomebis riskis Sefasebaze. zogierT SemTxvevaSi aucilebeli ar aris raime specialuri auditoruli procedurebis dagegmva. Tumca zogjer auditori profesiuli msjelobis safuZvlad adgens im specifikuri procedurebis moculobas, xasiaTsa da vadebs, romlebic aucilebelia mosapoveblad sakmarisi da Sesaferisi auditoruli mtkicebulebisa, rom finansuri angariSgeba ar Seicavs arsebiT Secdomebs. Tu auditors ara aqvs sakmarisi profesiuli kompetencia am procedurebis gansaxorcieleblad, SesaZlebelia teqnikuri konsultaciis miReba iseTi specialistisagan, rogoricaa iuristi, inJineri an garemos dacvis specialisti.imis Sesaxeb daskvnis gamotana, rom organizaciis saqmianoba Seesabameba garemos dacvis arsebul kanonmdeblobas an maregulirebel aqtebs, Cveulebriv, moiTxovs garemos dacvis eqspertebis teqnikur codnas, romelic auditors ar SeiZleba moeTxovebodes.

gavlena finansur angariSgebazesamTavrobo da sajaro seqtoris organizaciebis auditors SeiZleba dasWirdes garemosaTvis zianis miyenebasTan dakavSirebuli valdebulebebis Tu SezRudvebis dadgenis, Sefasebisa da wardgenis gaTvaliswineba. valdebulebebi da SezRudvebi SeiZleba warmoiqmnas angariSvaldebuli organizaciis an misi erT-erTi organos mier miyenebuli zianis Sedegad. Tumca sajaro seqtorSi valdebuleba an SezRudva SeiZleba warmoiqmnas im SemTxvevaSic, Tu mTavroba sakuTar Tavze aiRebs pasuxismgeblobas dasufTavebaze an sxva xarjebze, romlebic dakavSirebulia sxvebis mier miyenebul zianTan, Tuki, magaliTad, es sakiTxi gadauWrelia an pasuxismgebloba sxvebs ver daekisreba. qvemoT mocemulia im ekologiuri sakiTxebis magaliTebi, romlebic gavlenas axdens finansur angariSgebaze: garemos dacvis kanonebi da maregulirebeli aqtebi SeiZleba aqtivebis gaufasurebas da, Sesabamisad, maTi sabalanso Rirebulebis Camoweris saWiroebas iTvaliswinebdes; iseT ekologiur sakiTxebTan dakavSirebuli samarTlebrivi moTxovnebis daukmayofileblobam, rogorebicaa damabinZurebeli nivTierebebis gamoyofa atmosferoSi an narCenebis damuSaveba, an kanonmdeblobaSi cvlilebebis Setana ukuqmedebis Zalis efeqtiT, ramac SeiZleba moiTxovos gamosasworebeli, sakompensacio an samarTlebrivi xarjebis daricxva; zogierT organizacias, magaliTad, sasargeblo wiaRiseulis mopovebis dargSi (navTobisa da gazis Zieba an mopoveba), qimiuri nivTierebebis mwarmoebel

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an narCenebis gadamamuSavebel kompaniebs SeiZleba daekisros garemos dacvis valdebuleba maTi mTavari saqmianobis gamo; aRebuli valdebulebebi warmoiqmneba nebayoflobiTi iniciatividan. magaliTad, organizaciam daabinZura miwa da, miuxedavad imisa, rom araviTari samarTlebrivi valdebuleba ar ekisreboda, gadawyvita dabinZurebis aRmofxvra grZelvadiani reputaciisa da sazogadoebasTan urTierTobis SesanarCuneblad; organizacias SeiZleba dasWirdes raime pirobiTi valdebulebis warmodgena, Tu ekologiur sakiTxebTan dakavSirebuli xarjis dasabuTebulad Sefaseba SeuZlebelia; eqstremalur situaciebSi garkveul garemos dacvis kanonebsa da maregulirebel aqtebTan Seusabamobam SeiZleba Seaferxos organizaciis uwyveti warmoeba da, Sesabamisad, gavlena moaxdinos ganmartebiT SeniSvnebze da finansuri angariSgebis momzadebis safuZvlebze.

rekomendaciebi profesiuli msjelobis meTodis gamoyenebasTan dakavSirebiT

auditis obieqtis saqmianobis codnaauditis obieqtis Sesaxeb sakmarisi informaciis miRebisas auditori iTvaliswinebs im mniSvnelovan pirobebs, romlebic gavlenas axdens organizaciis saqmianobaze da im dargze, romelSic igi saqmianobs, _ kerZod, garemos dacvis moTxovnebsa da problemebs.mniSvnelovani ekologiuri riskisadmi potenciuri daqvemdebarebis arsebiTi xarisxi, zogadad, SeiZleba warmoiqmnas yvela im organizaciisaTvis, romelic eqvemdebareba garemosdacviT kanonebsa da maregulirebel aqtebs.

damaxasiaTebeli riskifinansuri angariSgebis doneze ekologiuri riskis magaliTebia: Sesabamisobis xarjebis riski, romelic Seexeba kanonmdeblobas an saxelSekrulebo moTxovnebs; garemos dacvis kanonebsa da maregulirebel aqtebTan Seusabamobis riski; klientebis specifikuri ekologiuri moTxovnebis SesaZlo efeqti da maTi reagireba kompaniis ekologiuri kontrolis politikasTan mimarTebiT.

buRaltruli aRricxvisa da Sida kontrolis sistemebi auditis obieqtis xelmZRvanelobis pasuxismgeblobas ganekuTvneba Sida kontrolis meqanizmebis SemuSaveba da gamoyeneba SeZlebisdagvarad mowesrigebuli da efeqtiani saqmianobis gansaxorcieleblad ekologiuri aspeqtebis gaTvaliswinebiT.

kontrolis garemokontrolis garemos Sesaxeb informaciis miRebasa da SeswavlaSi ekologiur sakiTxebTan dakavSirebuli faqtorebi SeiZleba moicavdes: mmarTveli organoebis funqcionirebas organizaciis ekologiuri sakiTxebis kontrolis elementebTan dakavSirebiT; xelmZRvanelobis filosofias, muSaobis stilsa da midgomas ekologiuri sakiTxebisadmi; organizaciis struqturas da garemoze zemoqmedebis funqciebisa da maregulirebeli moTxovnebis dakmayofilebisaTvis saWiro uflebamosilebisa da pasuxismgeblobis ganawilebis meTodebs;

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xelmZRvanelobis kontrolis meqanizmebs, maT Soris, Sida auditorul funqciebs, sakadro politikis gatarebas, procedurebis ganxorcielebas da movaleobebis saTanado ganawilebas.

kontrolis procedurebi ekologiuri kontrolis meqanizmebis magaliTebia: organizaciis ekologiur politikasTan, garemos dacvis kanonebsa da maregulirebel aqtebTan Sesabamisobis monitoringi; Sesabamisi ekologiuri informaciuli sistemis warmoeba, romelic SeiZleba moicavdes, magaliTad, atmosferoSi gamoyofili damabinZurebeli nivTierebebisa da mavne narCenebis raodenobis, produqtebis ekologiuri maxasiaTeblebis, dainteresebuli mxareebisagan Semosuli pretenziebis, incidentebisa da maTze reagirebis da sxvaTa aRricxvas; ekologiuri informaciis Sedareba Sesabamis finansur monacemebTan, magaliTad, narCenebis realuri raodenoba narCenebis gankargvis xarjebTan mimarTebiT; im potenciuri ekologiuri sakiTxebisa da Sesabamisi gauTvaliswinebeli xarjebis identificireba, romlebic gavlenas axdens organizaciaze; Tu organizacias danergili aqvs ekologiuri kontrolis meqanizmebi, auditorma unda daadginos im pirTa Sesaxeb cnobebi, romlebic akontroleben kontrolis am meqanizmebs finansur angariSgebaze SesaZlo gavlenis mqone ekologiuri sakiTxebis identificirebis kuTxiT.

kontrolis riskibuRaltruli aRricxvisa da Sida kontrolis meqanizmebis Sesaxeb cnobebis dadgenis Semdeg auditorma unda gansazRvros ekologiuri sakiTxebis gavlena kontrolis riskis Sefasebaze da kontrolis meqanizmebis testirebaze, rac SeiZleba saWiro gaxdes am Sefasebis dasamowmeblad.

kanonebisa da maregulirebeli normebis gaTvaliswineba Seusabamobebis prevenciisa da gamovlenisaTvis pasuxismgebloba xelmZRvanelobas ekisreba. man unda gaiTvaliswinos is kanonebi da maregulirebeli normebi, romlebic adgens warsuli movlenebis zemoqmedebiT gamowveuli garemos dabinZurebis aRmofxvris valdebulebas, aseve ekologiuri licenziebi, gansazRvravs organizaciis samuSao pirobebs garemos dacvis TvalsazrisiT da maregulirebeli organoebis moTxovnebs ekologiur sakiTxebTan dakavSirebiT.garemos dacvis kanonmdeblobaSi cvlilebebma SeiZleba mniSvnelovani gavlena moaxdinos organizaciis saqmianobaze da warmoSvas valdebulebebi, romlebic dakavSirebulia iseT warsul movlenebTan, romlebsac mocemul dros kanonmdebloba ar iTvaliswinebda. mTavrobis pasuxismgebloba aseve SeiZleba moicavdes kanonebsa da maregulirebel normebTan Sesabamisobis monitorings ekologiur sakiTxebTan dakavSirebiT. ufro konkretulad, monitoringis am funqciis Sesruleba daekisreba sajaro seqtoris ama Tu im saagentos an saagentoebs. aseTi saagentos an saagentoebis finansuri angariSgebis auditis dros auditorma unda ganixilos, magaliTad, kontrolis is meqanizmebi, romlebic adgens Sesabamisi gadasaxadebis/jarimebis dakisrebas da Tanxebis amoRebas. daudgeneli SemTxvevebisaTvis aseve gaTvaliswinebuli unda iqnes valdebulebebis an gauTvaliswinebeli xarjebis aRiareba, Sefaseba da ganmartebiT SeniSvnaSi asaxva.

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ZiriTadi procedurebiauditori ZiriTad procedurebs atarebs ekologiuri sakiTxebis mizeziT gamowveuli arsebiTi Secdomebis gamosavlenad. ZiriTadi procedurebis magaliTebia: dargis Sesaxeb sajaro informaciis gamoyeneba arsebuli an SesaZlo ekologiuri sakiTxebis gasaTvaliswineblad, aseve masobrivi informaciis saSualebebis sazogadod xelmisawvdomi SeniSvnebis (Tu aseTebi arsebobs) gamoyeneba; garemos dacvis eqspertebis mier warmodgenili angariSebi organizaciis Sesaxeb _ adgilobrivi Sefaseba an garemoze zemoqmedebis kvlevebi; saaRsrulebo organoebTan TanamSromloba; organizaciis iuristebTan TanamSromloba.

eqspertis samuSaos gamoyenebaTu gamoiyeneba garemos dacvis eqspertis samuSao da amis Sedegi aRiarebuli an warmodgenilia finansur angariSgebaSi, auditorma unda gansazRvros eqspertis am samuSaos Sedegebis gavlena am finansur angariSgebaze. auditorma unda gansazRvros, ganixilavs Tu ara Sida auditori organizaciis saqmianobis ekologiur aspeqtebs Tavisi Sida auditoruli saqmianobis farglebSi. Tu èkologiuri auditi~ Catarebulia da SeiZleba am auditis Sedegebis auditorul mtkicebulebad kvalificireba, auditorma: unda gansazRvros èkologiuri auditis~ Sedegebis gavlena finansur angariSgebaze; unda Seafasos èkologiuri auditoris~ / auditis jgufis profesiuli kompetenturoba da obieqturoba; unda moipovos sakmarisi da Sesaferisi auditoruli mtkicebuleba, romelic adasturebs èkologiuri auditis~ adekvaturobas finansuri angariSgebis auditis miznebisaTvis; unda gaiTvaliswinos èkologiuri auditoris~ Sromis adekvaturoba am Sromis auditorul mtkicebulebad gamoyenebis TvalsazrisiT.

dazRvevaauditorma unda moipovos cnobebi ekologiuri riskis arsebuli (da warsuli) dazRvevis Sesaxeb da es sakiTxi xelmZRvanelobasTan unda ganixilos.

auditis obieqtis xelmZRvanelobis oficialuri informaciaaucilebelia xelmZRvanelobisgan imis damadasturebeli informaciis mopoveba, rom mis mier gaTvaliswinebulia ekologiuri sakiTxebis gavlena finansur angariSgebaze da misTvis ar aris cnobili ekologiuri sakiTxebiT ganpirobebuli raime arsebiTi Secdoma.

Svilobili organizaciebiauditorma unda moipovos cnobebi Svilobili organizaciebis saTanado adgilobriv garemos dacvis kanonebsa da maregulirebel aqtebTan Sesabamisobisa da finansur angariSgebaze maTi SesaZlo gavlenis Sesaxeb.

ekologiuri auditièkologiuri auditi~ TandaTanobiT mkvidrdeba garkveul dargebSi. termin èkologiur audits~ mravlismomcveli mniSvneloba aqvs. ekologiuri auditis Catareba SeuZlia gare an Sida eqsperts (zogjer Sida auditorTan

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erTad), organizaciis Sexedulebisamebr. xSirad am samuSaos mravalprofiliani jgufi asrulebs. Cveulebriv, èkologiuri auditi~ tardeba xelmZRvanelobis moTxovniT, Sida miznebisaTvis. èkologiuri auditi~ SeiZleba moicavdes sxvadasxva Temas, maT Soris, adgilis dabinZurebas an garemos dacvis maregulirebel aqtebTan Sesabamisobas. organizaciis finansuri angariSgebis auditorma SeiZleba ganixilos èkologiuri auditis~ Sedegebis Sesabamisi auditoruli mtkicebulebis saxiT gamoyenebis SesaZlebloba.gaTvaliswinebuli unda iqnes Semdegi mniSvnelovani kriteriumebi: ekologiuri auditis Sedegebis gavlena finansur angariSgebaze; ekologiuri auditis jgufis kompetenturoba da codna, auditoris obieqturoba, gansakuTrebiT im SemTxvevaSi, Tu es jgufi organizaciis personalidanaa SerCeuli; ekologiuri auditis masStabi, maT Soris, xelmZRvanelobis reagireba ekologiuri auditidan gamomdinare rekomendaciebze da maTi damowmebis saSualebebze; ekologiuri auditis jgufis saTanado profesiuli yuradReba ekologiuri auditis Catarebisas; auditis swori mimarTuleba, zedamxedveloba da Semowmeba.

angariSgebafinansuri angariSgebis Sesaxeb daskvnis gacemisas auditori gansazRvravs, adekvaturad aris Tu ara ganxiluli an finansuri angariSgebis Sedgenis normatiuli bazis Sesabamisad aris Tu ara warmodgenili ekologiuri sakiTxebis zemoqmedeba.garda amisa, auditori ecnoba finansur angariSgebaSi Sesatan yovelgvar informacias ekologiur sakiTxebTan dakavSirebiT ama Tu im arsebiTi Seusabamobis identificirebisaTvis.auditors evaleba garemos dacvis maregulirebel aqtebTan Seusabamobis im SemTxvevebis Sesaxeb angariSgeba, romlebic gamovlenilia finansuri angariSgebis auditis procesSi, miuxedavad imisa, axdens Tu ara Seusabamobis es SemTxvevebi arsebiT gavlenas organizaciis finansur angariSgebaze.

5.7. ელექტრონული ვაჭრობა

am qveTavSi warmodgenilia rekomendaciebi finansur angariSgebasTan dakavSirebiT auditoris dasaxmareblad maSin, rodesac organizacia eweva eleqtronul vaWrobas internetis meSveobiT.

unar-Cvevebi da codnaauditze eleqtronuli vaWrobis gavlenis SefasebisTvis saWiro unar-Cvevebisa da codnis done sxvadasxvagvaria da damokidebulia organizaciis eleqtronuli vaWrobis saqmianobis kompleqsurobaze. auditori gansazRvravs, aqvs Tu ara gamoyofil personals auditis CatarebisaTvis sakmarisi da Sesabamisi codna informaciuli teqnologiebisa (IT) da internetbiznesis sferoSi. garkveul garemoebebSi auditorma SeiZleba gadawyvitos eqspertis codnis gamoyeneba, magaliTad, Tu is gegmavs kontrolis meqanizmebis testirebas organizaciis sistemis usafrTxoebis birTvSi SeRwevis gziT. auditori aseve gansazRvravs, rogor unda iqnes am eqspertis Sroma integrirebuli auditis

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sxva personalis SromasTan da ra procedurebi unda ganxorcieldes eqspertis samuSaos Sedegad identificirebul riskTan dakavSirebiT.

auditis obieqtis saqmianobis codnaeleqtronuli vaWrobis zrdam SeiZleba mniSvnelovani gavlena moaxdinos auditis obieqtis saqmianobaze. auditorma unda Seiswavlos es garemo im movlenebis, operaciebisa da praqtikis identificirebisa da gacnobierebis mizniT, romlebmac SeiZleba mniSvnelovani gavlena moaxdinos finansur angariSgebaze an auditorul daskvnaze.auditoris mier auditis obieqtis saqmianobis Seswavla gadamwyvetia imis Sesafaseblad, Tu ra mniSvneloba aqvs eleqtronul vaWrobas organizaciis saqmianobisaTvis da ra gavlenas axdens is auditorul riskze. auditori gansazRvravs eleqtronuli vaWrobis Sedegad auditis obieqtis garemoSi momxdar cvlilebebs da eleqtronuli vaWrobisaTvis damaxasiaTebel risks, Tu igi gavlenas axdens finansur angariSgebaze.organizaciis saqmianobis Sesaxeb codnis miRebis an ganaxlebis dros auditori gansazRvravs finansur angariSgebaze gavlenis Semdeg aspeqtebs: organizaciis saqmianoba da dargi; organizaciis eleqtronuli vaWrobis strategia; organizaciis eleqtronuli vaWrobis moculoba; organizaciis gare momsaxurebis urTierTobebi (organizaciis qvekontraqtebi gare organizaciebTan).

riskebis identificirebaauditis obieqti eleqtronuli vaWrobis saqmianobidan warmoqmnil garkveul risks aRmofxvris usafrTxoebis Sesabamisi infrastruqturisa da kontrolis sistemebis danergviT, romlebic, Cveulebriv, moicavs operaciebis erTianobis uzrunvelmyofel zomebsa da konfidencialurobisa da informaciis dacvis meqanizmebis danergvas.auditori auditis obieqtis saqmianobis Sesaxeb miRebul codnas iyenebs iseTi movlenebis, operaciebisa da praqtikis identificirebisaTvis, romlebic dakavSirebulia organizaciis eleqtronuli vaWrobis saqmianobidan warmoqmnil riskTan, romlebsac, auditoris azriT, SeiZleba mohyves arsebiTi Secdoma finansur angariSgebaSi an romlebmac SeiZleba mniSvnelovani gavlena moaxdinos auditorul procedurebze an auditorul daskvnaze.

Sida kontrolis meqanizmebiSida kontrolis meqanizmebis gamoyenebam SeiZleba Seamciros eleqtronuli vaWrobis saqmianobasTan dakavSirebuli mravali riski. auditori ganixilavs kontrolis im garemos da procedurebs, romlebic auditis obieqtma gamoiyena eleqtronuli vaWrobis saqmianobisaTvis im moculobiT, romelic sakmarisia finansuri angariSgebis mtkicebebisaTvis. garkveul garemoebebSi, magaliTad, rodesac eleqtronuli vaWrobis sistemebi avtomatizebulia da operaciebis moculobebi didia, an rodesac eleqtronuli mtkicebuleba ar inaxeba, auditorma SeiZleba daadginos, rom auditoruli riskis dabal zRvramde Semcireba SeuZlebelia mxolod ZiriTadi procedurebis ganxorcielebiT. aseT garemoebebSi xSirad gamoiyeneba kompiuteruli auditoruli sistemebiს saSualebebi.

auditoruli mtkicebulebaeleqtronuli vaWrobis operaciebi SeiZleba ar iyos aRricxuli qaRaldze, xolo eleqtronuli Canawerebi ufro iolad SeiZleba ganadgurdes an Seicvalos, vidre

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qaRaldze mocemuli Canawerebi, ganadgurebis Tu Secvlis kvalis datovebis gareSe. auditori gansazRvravs, Sesaferisia Tu ara organizaciis informaciis usafrTxoebis politikა da usafrTxoebis kontrolis meqanizmebi buRaltruli aRricxvis sistemaSi an CanawerebSi an im sistemebSi, romlebic buRaltruli aRricxvis sistemas monacemebs awvdis, araavtorizebuli cvlilebebis prevenciisaTvis.eleqtronuli mtkicebulebis utyuarobis gansazRvrisas auditorma SeiZleba Caataros avtomaturi kontrolis meqanizmebis testireba: Canawerebis utyuarobis, TariRis eleqtronuli aRniSvnisa da xelmowerebis kontrolis meqanizmebis Semowmeba. imis mixedviT, Tu rogor Seafasebs auditori kontrolis am meqanizmebs, man SeiZleba ganixilos damatebiTi procedurebis ganxorcielebis saWiroebac, magaliTad, operaciis detalebis an balansis mesame mxareebTan gadamowmeba.

6. აუდიტის დასკვნა და აუდიტის ანგარიში (ფინანსური ანგარიშგების შესახებ)

6.1. სარეკომენდაციო წერილიauditis angariSSi mocemuli informacia, sanam igi sajaro gaxdeba, saTanadod unda damuSavdes da ganxiluli unda iqnes auditis obieqtTan.am procesis ganxorcielebis saukeTeso saSualebaa sarekomendacio werili. auditis aRniSnul etapze ukve dasrulebuli unda iyos testirebis faza da masTan dakavSirebuli samuSao dokumentebi.sarekomendacio werili, romelSic aRiwereba auditis procesidan mopovebuli informacia yvela gamovlenili Sedegis Sesaxeb, egzavneba auditis obieqts auditis angariSTan erTad. sarekomendacio werils xels awers saqarTvelos kontrolis palatis Tavmjdomare an Sesabamisi uflebamosili piri. yoveli gamovlenili auditis Sedegi unda moicavdes: gamovlenil garemoebaTa klasifikacias; Sedegs; rekomendacias; auditis obieqtis xelmZRvanelobis pasuxs;zemoT CamoTvlili zogierTi kriteriumi martivad gasagebia, zogierTi ki ufro dawvrilebiT ganmartebas moiTxovs. aRniSnuli sakiTxebi detalurad mocemulia qvemoT:

gamovlenil garemoebaTa klasifikaciaauditorma unda ganaxorcielos gamovlenil garemoebaTa klasifikacia imis mixedviT, Tu sad da rogor aisaxeba Semdgom isini: mxolod sarekomendacio werilSi asaxuli gamovlenili garemoebebi; auditis angariSSi (`mniSvnelovani sakiTxebis xazgasmis~ paragrafSi~/`sxva sakiTxebis~ paragrafSi) asaxuli garemoebebi;

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gamovlenili garemoeba, romelic arsebiT gavlenas axdens finansur angariSgebaze da pirobiTi daskvnis gacemis safuZvelia. zemoT aRniSnul kategoriebs Soris gansxvaveba profesiuli msjelobis sagania. Tumca gamovlenili garemoebebisaTvis, romlebic qmnis pirobiTi daskvnis gacemis safuZvels, SesaZlebelia arsebiTobis gaangariSebuli doniT xelmZRvaneloba. mTliani Seusabamobebi unda dajamdes da Sefasdes Sesabamis samuSao dokumentSi.

sarekomendacio werilisa da `mniSvnelovani sakiTxebis xazgasmis~ paragrafisTvis misakuTvnebeli Sedegebiauditorma sarekomendacio werilSi unda moaqcios yvela is garemoeba, romelic auditis obieqtis mxridan gamosworebas saWiroebs, aseve yvela is rekomendacia, romelic unda gaiTvaliswinos obieqtma. sarekomendacio werilSi ar gaiTvaliswineba is garemoebebi, romelTa gamosworebasac obieqti ver moaxerxebs faqtis gasul periodSi arsebobis gamo. es garemoebebi Setanili unda iqnes `mniSvnelovani sakiTxebis xazgasmis~ paragrafSi. es paragrafi unda moicavdes im garemoebebs, romlebic arsebiT gavlenas ar axdens finansur angariSgebaze da, Sesabamisad, ar qmnis pirobiTi daskvnis gacemis safuZvels. `mniSvnelovani sakiTxis xazgasmis~ paragrafis gamoyeneba auditors saSualebas aZlevs, momxmarebels yuradReba gaamaxvilebinos aRniSnul garemoebebze. am paragrafisTvis misakuTvnebeli garemoebebis ZiriTadi maxasiaTeblebia: Sinaarsobrivad erTgvarovani gamovlenili Sedegebi; meordeba an, savaraudod, ganmeordeba; sakiTxi, romelic ar gamosworebula auditis angariSis gamocemis periodisaTvis; TaRliToba/fuladi saxsrebis aramiznobrivi xarjva da miTviseba/korufcia; nebismieri samarTlebrivi Seusabamoba, gansakuTrebiT _ Sesyidvebis Seusabamoba kanonmdeblobasTan.

6.2. აუდიტის დასკვნა ფინანსური ანგარიშგების შესახებ

auditis sagania finansuri angariSgeba Tavisi ganmartebiTi SeniSvnebiT. auditoris mizania:1. mopovebuli mtkicebulebebis Sefasebaze dayrdnobiT gasces daskvna finansuri angariSgebis Sesaxeb da kanonmdeblobasTan misi Sesabamisobis Taobaze; 2. moamzados auditis angariSi da sarekomendacio werili, romlebic gaamyarebs auditorul daskvnas. (ISA 700.6;8;9;10)finansuri angariSgebis Sesaxeb daskvnis Camoyalibebisas auditori mopovebul auditorul mtkicebulebebze dayrdnobiT afasebs, arsebobs Tu ara dasabuTebuli rwmuneba imisa, rom mTlianad finansuri angariSgeba ar Seicavs arsebiT uzustobebs. amgvari Sefaseba gulisxmobs imis Sesaxeb daskvnis gamotanas, moipova Tu ara auditorma sakmarisi da Sesaferisi mtkicebulebebi finansuri angariSgebis arsebiTi uzustobebis riskis dasaSveb dabal zRvramde Sesamcireblad da gamovlenili uzustobebis Sedegebis Sesafaseblad. auditorma unda gamoiyenos am saxelmZRvaneloSi warmodgenili midgoma da unda gamoitanos daskvna moTxovnili aspeqtebis gaTvaliswinebiT. (ISA 700.11;12)

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gamovlenili uzustobebis gaTvaliswineba

uzustobebis gavlenis Sefasebafinansuri angariSgebis Sesaxeb daskvnis gacemisas auditorma unda gadawyvitos, Seicavs Tu ara finansuri angariSgeba arsebiT uzustobebs. (ISA 450.1)uzustoba aris auditis obieqtis mier warmodgenili finansuri angariSgebis Tanxebisa Tu maTi klasifikaciis an/da ganmartebiTi SeniSvnebis Seusabamoba buRaltruli aRricxvianobis dadgenil normebTan da normatiul moTxovnebTan. uzustobebi SeiZleba gamowveuli iyos Secdomis daSvebiT an TaRliTobiT. auditorma unda daadginos, aris Tu ara finansuri angariSgeba utyuarad da samarTlianad warmodgenili yvela arsebiT aspeqtSi da akmayofilebs Tu ara igi maregulirebeli normebis moTxovnebs. (ISA 450.4)uzustobebis Sefasebisas auditorma unda gansazRvros, axdens Tu ara arsebiT gavlenas finansur angariSgebaze da, Sesabamisad, auditorul daskvnaze gamovlenili da gamousworebeli uzustobebis erToblioba. garda amisa, sajaro seqtorSi uzustobebis Sefasebisas kanonmdeblobasTan Sesabamisobac unda iqnes gaTvaliswinebuli. (ISA 450.2)am etapze auditorma aseve: gamovlenili uzustobebis SemTxvevebidan da maTi bunebidan gamomdinare, unda gansazRvros, ramdenad sworadaa Sefasebuli winaswar dadgenili arsebiTi uzustobebis riski; (ISA 450.5;6) unda gadaiangariSos saboloo arsebiTobis done da gansazRvros, gansxvavdeba Tu ara igi Tavdapirvelad gamoTvlili arsebiTobis donisagan. Tu Tavdapirveli arsebiTobis done sxvaa, sxvaobis gavlena arsebiTobis donesa da riskze gaTvaliswinebuli unda iqnes auditis midgomaSi; (ISA 450.10) unda Seajamos auditis Sedegad gamovlenili Sedegebi da Seafasos, ramdenad uaxlovdeba erToblivi uzustobebi arsebiTobis dones. auditorma unda gansazRvros: o uzustobebis moculoba (Tanxobrivad) da buneba raodenobrivi da xarisxobrivi maCveneblebis gaTvaliswinebiT; o wina periodebis gamousworebeli uzustobebi; (ISA 450.11) unda gansazRvros, ramdenad sakmarisi, Sesaferisi da saTanado mtkicebulebebi iqna mopovebuli auditis msvlelobisas, agreTve ra damatebiTi auditoruli procedurebi unda ganxorcieldes zogierTi problemis gamosavlenad. sajaro seqtoris auditorma SeiZleba aseve Seajamos kanonmdeblobasTan Seusabamobis faqtebi. kanonmdeblobasTan Seusabamoba an kontrolis dadgenili normebidan gadaxra SeiZleba miCneul iqnes xarisxobrivad arsebiTad. yvela aseTi SemTxveva unda Sejamdes da Sefasdes. (ISSAI 1450 P6)auditorma unda gaiTvaliswinos, rom zogierT SemTxvevaSi aris SedarebiT umniSvnelo (Tanxobrivad) uzustobebi, romlebic erToblivad arsebiT gavlenas axdens finansur angariSgebaze. magaliTad, Tvis bolos ganxorcielebul proceduraSi daSvebuli Secdoma SeiZleba imis maCvenebeli iyos, rom yovelTviurad ganmeorebis SemTxvevaSi Secdoma arsebiT uzustobas miuaxlovdeba. Tu auditoris moTxovnis Sesabamisad auditis obieqtis xelmZRvanelobam gadaamowma aRmoCenili operaciebi, angariSebis naSTebi an maTi gaSifvra da gamoaswora uzustobebi, auditorma unda ganaxorcielos damatebiTi

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auditoruli procedurebi, raTa gansazRvros, gamosworda Tu ara es uzustobebi. es moTxovna ar Seexeba kanonmdeblobasTan Seusabamobis SemTxvevebs an kontrolis sisustes. maSinac ki, rodesac operacia sworadaa asaxuli finansur angariSgebaSi, Tu igi ar Seesabameba kanons an ar iqna daculi kontrolis meqanizmebi, es Tavisi bunebiT aris kanonmdeblobasTan Seusabamobis SemTxveva an kontrolis dadgenili procedurebidan gadaxra. miuxedavad imisa, rom auditis obieqti auditis procesSive asworebs aRniSnul uzustobebs, auditori am naklovanebebs mainc miuTiTebs Tavis angariSSi/daskvnaSi. (ISSAI 1450 P7) (ISA 450.7)arsebobs uzustobebis Semdegi tipebi: kontrolidan gadaxra _ rodesac auditis obieqti ver uzrunvelyofs gansazRvruli operaciis Sesabamisi kontrolis proceduris ganxorcielebas; kontrolis naklovaneba (kontrolis sisuste) _ rodesac kontrolis procedura dadgenili ar aZlevs saSualebas auditis obieqtis xelmZRvanelobas an TanamSromlebs, droulad aicilon Tavidan an aRmoaCinon arsebiTi uzustobebi; kanonmdeblobasTan Seusabamobis SemTxveva _ rodesac operacia ar xorcieldeba maregulirebeli normebis Sesabamisad. (ISSAI 1450 P5)

auditis obieqtis xelmZRvanelobasTan komunikacia da uzustobebis Sesworebauzustobebis aRmoCenis Semdeg auditorma auditis obieqtis xelmZRvanelobas unda misces finansuri angariSgebis Sesworebis rekomendacia. Tu auditis obieqtis xelmZRvaneloba uars ganacxadebs arsebiTi uzustobebis Semcveli finansuri angariSgebis Sesworebaze (koreqtirebaze), auditorma unda ganixilos am uaris mizezebi. (ISA 450.9)

dokumentacia da dasabuTebaauditorma dokumenturad unda daasabuTos: - yvela uzustoba;- gamovlenili kontrolidan gadaxrebi da aris Tu ara isini kontrolis naklovanebebi;- kanonmdeblobasTan Seusabamobis SemTxvevebi;- daskvnebi imis Sesaxeb, aris Tu ara Seusworebeli uzustobebi, kanonmdeblobasTan Seusabamobis faqtebi da kontrolis naklovanebebi arsebiTi da sakmarisi safuZveli aseTi daskvnebisaTvis. (ISSAI 1450 P16) (ISA 450.15)

auditis daskvnis saxeebi

upirobo daskvnarodesac auditori gascems upirobo daskvnas, daskvniT abzacSi unda dafiqsirdes misi mosazreba imis Sesaxeb, rom finansuri angariSgeba asaxavs utyuar da samarTlian Tvalsazriss (an finansuri angariSgeba warmodgenilia yvela arsebiTi aspeqtis gaTvaliswinebiT) finansuri angariSgebis Sedgenis saTanado normatiuli bazis Sesabamisad. auditori informaciis momxmarebelTa yuradRebas amaxvilebs iseT sakiTxebze, romlebic asaxulia finansur angariSgebaSi da mniSvnelovania finansuri angariSgebis an auditis angariSis gasagebad. Sesabamisad, es sakiTxebi Setanili unda iqnes `mniSvnelovani sakiTxebis xazgasmis~ an `sxva sakiTxebis~ Sesabamis paragrafSi. am SemTxvevaSi daskvna iqneba upirobo, magram modificirebuli.

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damatebiT gamovlenili garemoebebi, gamotanili daskvnebi mosalodneli an gamovlenili garemoebebis Sesaxeb, rekomendaciebi da, Sesabamisad, auditis obieqtis xelmZRvanelobis pasuxebi SesaZlebelia wardgenil iqnes calke angariSSi (sarekomendacio werilSi). (ISSAI 1700E P5)`mniSvnelovani sakiTxebis xazgasmis~ paragrafi Seexeba finansur angariSgebaSi warmodgenil iseT sakiTxebs, romlebsac, auditoris msjelobis Tanaxmad, fundamenturi mniSvneloba aqvs momxmareblis mier finansuri angariSgebis aRsaqmelad. (ISA 706.5)magaliTebi, romelTa `mniSvnelovani sakiTxebis xazgasmis~ paragrafSi Setana auditorma SeiZleba saWirod miiCnios: nebismieri sadavo sakiTxi, romelic SeiZleba gaxdes sasamarTlos ganxilvis sagani; axali buRaltruli standartebis (magaliTad, axali saerTaSoriso finansuri angariSgebis standartis) adreuli gamoyeneba maTi amoqmedebis TariRamde, rac yovlismomcvel gavlenas axdens finansur angariSgebaze; ubeduri SemTxveva, romelmac mniSvnelovani gavlena moaxdina an romelic axdens aseT gavlenas auditis obieqtis finansur mdgomareobaze. finansuri angariSgebis Semowmebisas yuradReba ZiriTadad Semdeg aspeqtebze unda gamaxvildes: kanonmdeblobasTan Seusabamoba (Tu amis Taobaze calke mosazrebis Camoyalibeba saWiro ar aris); (ISSAI 1706E P4) programebTan an biujetTan dakavSirebuli normatiuli xasiaTis moqmedebebi; winaaRmdegobrivi maregulirebeli aqtebi, romlebic mniSvnelovan gavlenas axdens auditis obieqtze; TaRliToba, uflebamosilebis borotad gamoyeneba an danakargebi; mniSvnelovani operaciebi; mniSvnelovani Sida kontrolis sisusteebi; saeWvo operaciebi; ekonomiurobis gauTvaliswineblad dadebuli garigebebi; garemosdacviTi sakiTxebi; marTlzomiereba (sajaro moxeleTa saTanado qceva). (ISSAI 1706E P3)`sxva sakiTxebis~ paragrafi Seexeba sakiTxebs, romlebic ar aris warmodgenili finansur angariSgebaSi da, auditoris msjelobis Tanaxmad, esaWiroeba momxmarebels auditis, auditoris pasuxismgeblobis an/da auditis angariSis gasagebad. `sxva sakiTxebis~ paragrafi, rogorc wesi, moicavs kontrolis sisusteebs, maregulirebel aqtebTan Seusabamobas.

modificirebuli daskvnebiauditorma unda ganaxorcielos daskvnis saTanadod modificireba, rodesac: mopovebuli auditoruli mtkicebulebebis safuZvelze daaskvnis, rom mTlianad finansuri angariSgeba Seicavs arsebiT uzustobebs; ar SeuZlia sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopoveba; (ISA 700.4;6;17) gansazRvravs, rom auditis obieqti ar asrulebda im valdebulebebs, romlebic dakisrebuli hqonda finansuri angariSgebis Sedgenis normatiuli baziT, kerZod:o sworad da zustad warmoedgina finansuri informacia; o Seesrulebina finansuri angariSgebis Sedgenis normatiuli baziT gansazRvruli yvela moTxovna; (ISA700.18;19)

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auditoris TvalsazrisiT, kanonmdeblobasTan Seusabamoba an Sida kontrolis sisuste arsebiT an yovlismomcvel gavlenas axdens finansur angariSgebaze. (ISSAI 1700E P4 P5 P6)`yovlismomcveloba~ aris cneba, romelic gamoiyeneba finansuri angariSgebis uzustobis an masze SesaZlo gavlenis aRsawerad, romelic gamouvleneli rCeba sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopovebis SeuZleblobis gamo. auditoris profesiuli msjelobis Tanaxmad, finansur angariSgebaze yovlismomcvel gavlenas axdens garemoebebi: romelTac SeuZliaT gavlena iqonion aramarto finansuri angariSgebis calkeuli elementebsa da angariSebze, aramed mTlian finansur angariSgebaze; romlebic aris an SeiZleba iyos finansuri angariSgebis mniSvnelovani nawili; an romlebic fundamenturia momxmareblis mier finansuri angariSgebis aRsaqmelad. (ISA700.5)auditoris mier gamovlenili garemoebebis yovlismomcveloba gansazRvravs Tavad modificirebuli daskvnis saxes. auditorma unda SearCios yvelaze Sesaferisi modificirebuli daskvna qvemoT CamoTvlilTagan: pirobiT daskvnas auditori gascems, rodesac mopovebuli sakmarisi da Sesaferisi mtkicebulebebis safuZvelze daaskvnis, rom finansuri angariSgeba Seicavs arsebiT uzustobebs, an rodesac mas ar SeuZlia auditis aspeqtebze Sesabamisi mtkicebulebebis mopoveba. pirobiT daskvnas auditori gascems, rodesac uzustoba ar aris iseTi arsebiTi da yovlismomcveli, rom ganapirobebdes uaryofiTi daskvnis gacemas an daskvnis gacemaze uaris Tqmas. aseTi daskvna gaicema im konkretuli sakiTxis gamoklebiT da gauTvaliswineblad, romelic pirobiTi daskvnis safuZvelia; uaryofiTi daskvna unda gaices maSin, rodesac Seusabamobebi imdenad arsebiT da yovlismomcvel gavlenas axdens finansur angariSgebaze, rom auditoris pirobiTi daskvniT adekvaturad ver aixsneba mcdarad an arasrulyofilad warmodgenili finansuri angariSgebis xasiaTi; (ISA700.8) daskvnis gacemaze uars auditori ambobs maSin, rodesac SezRudvebis SesaZlo efeqti imdenad arsebiTi da yovlismomcvelia, rom auditorma ver SeZlo sakmarisi da Sesaferisi auditoruli mtkicebulebebis mopoveba da, Sesabamisad, SeuZlebelia finansuri angariSgebis Sesaxeb daskvnis gacema.gadawyvetileba, Tu romeli saxis modificirebuli daskvnaa Sesaferisi, damokidebulia Semdeg sakiTxebze: auditis Sedegad mopovebuli informaciis xasiaTi (xarisxobrivi arsebiToba); finansur angariSgebaSi arsebuli uzustobebis raodenoba (raodenobrivi arsebiToba); yovlismomcveloba an sakiTxis SesaZlo gavlena finansur angariSgebaze. (ISA705.2)rodesac auditori gascems modificirebul daskvnas, arsebiTi mizezebi garkveviT unda aRiweros auditis angariSSi, xolo Tu es SeuZlebelia, unda moxdes finansur angariSgebaze maTi zemoqmedebis raodenobrivi Sefaseba. (ISA705.16.17)

auditis obieqtis xelmZRvanelobis mier auditis masStabis SezRudva Tu auditis obieqtis xelmZRvanelobis mier auditis masStabis SezRudva gavlenas axdens auditorul daskvnaze:

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auditorma unda mosTxovos obieqtis xelmZRvanelobas SezRudvis Sewyveta; Tu SezRudva kvlav arsebobs, auditorma unda mimarTos alternatiul procedurebs mtkicebulebaTa mosapoveblad; Tu alternatiuli auditoruli procedurebis ganxorcieleba SeuZlebelia da auditze uaris Tqma sajaro seqtorSi miuRebelia, auditorma uari unda Tqvas daskvnis gacemaze, ris Sesaxebac unda ecnobos sakanonmdeblo organoebs. auditorma ar unda gasces finansuri angariSgebis erTi an ramdenime specifikuri sakiTxis Sesaxeb upirobo daskvna maSin, rodesac saWiro iyo mTlianad angariSgebis Sesaxeb uaryofiTi daskvnis gacema an daskvnis gacemaze uaris Tqma. aseTi aramodificirebuli daskvnis gacema am SemTxvevaSi ewinaaRmdegeba mTliani finansuri angariSgebis Sesaxeb auditoris uaryofiT daskvnas an daskvnis gacemaze uars. (ISA 705.15) auditis obieqtis finansuri angariSgebis Sesaxeb warmodgenili damatebiTi informacia auditori unda darwmundes, rom nebismieri damatebiTi informacia, romelic warmodgenilia finansur angariSgebasTan erTad da ar aris Setanili auditorul daskvnaSi, gamoyofilia Semowmebuli finansuri angariSgebisagan. Tu auditori daaskvnis, rom auditis obieqtis mier warmodgenili nebismieri Seumowmebeli damatebiTi informacia sakmarisad ar aris gamoyofili Semowmebuli finansuri angariSgebisagan, igi valdebulia axsnas Tavis daskvnaSi, rom mocemuli informacia ar yofila Semowmebuli. damatebiTi informacia, romlis Setanac ar aris aucilebeli Sesabamisi finansuri angariSgebis Sedgenis normatiuli bazis mixedviT, SeiZleba mainc gaxdes finansuri angariSgebis ganuyofeli nawili, iqidan gamomdinare, rom ver xerxdeba misi mkafiod gamoyofa Semowmebuli finansuri angariSgebisagan misi bunebisa da wardgenis xasiaTis gamo, da, Sesabamisad, is Setanili unda iyos auditorul daskvnaSi.

auditis daskvnisa da angariSis Sinaarsiauditorul daskvnaSi unda aRiniSnos, rom auditi auditis saerTaSoriso standartebis mixedviT warimarTa.rodesac auditori amzadebs auditorul daskvnas im sqemis an teqstis gamoyenebiT, romelic dadgenilia konkretuli maregulirebeli normiT, auditis angariSi unda Seesabamebodes auditis saerTaSoriso standartebs, iseve, rogorc konkretul maregulirebel normas an saxelmwifos auditis standartebs, mxolod im SemTxvevaSi, Tu auditis angariSi moicavs yvela Semdeg elements:a) saTaurs;b) adresats;g) Sesaval abzacs;d) auditis obieqtis xelmZRvanelobis pasuxismgeblobas finansur angariSgebaze;e) auditoris pasuxismgeblobas;v) auditis daskvnas;z) sxva saangariSgebo pasuxismgeblobebs;T) auditoris xelmoweras;i) auditis daskvnis TariRs; k) auditoris misamarTs.

saTauri

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auditorul daskvnas unda hqondes saTauri, romelic cxadyofs, rom es aris damoukidebeli auditoris daskvna.saTauri, romelic gviCvenebs, rom es damoukidebeli auditoris daskvnaa, magaliTad, `damoukidebeli auditoris daskvna“, imas mowmobs, rom auditorma daakmayofila damoukideblobasTan dakavSirebuli yvela saTanado eTikuri moTxovna.

adresatiauditorul daskvnaSi zustad unda mieTiTos adresati, romelic gansazRvruli iq-neba auditis weriliT.rogorc wesi, saerTo daniSnulebis finansuri angariSgebis Sesaxeb gacemuli auditis daskvna gankuTvnilia maTTvis, visTvisac is momzadda, kerZod, im auditis obieqtis xelmZRvanelobisTvis, romlis finansuri angariSgebis auditic Catarda.

Sesavali abzaci auditis daskvnis Sesaval abzacSi unda mieTiTos auditis obieqti, romlis finan-suri angariSgebis auditic Catarda, da unda aRiniSnos, rom Catarda finansuri angariSgebis auditi. Sesaval abzacSi aseve unda mieTiTos: a) TiToeuli finansuri angariSgebis saxelwodeba, romlisganac Sedgeba finansuri angariSgebis sruli kompleqti;b) yvela mniSvnelovani saaRricxvo politikis mokle mimoxilva da sxva ganmartebiTi SeniSvnebi; g) finansuri angariSgebis TariRi da periodi, romelsac finansuri angariSgeba

moicavs.

auditis obieqtis xelmZRvanelobis pasuxismgebloba finansur angariSgebaze

auditorul daskvnaSi unda aRiniSnos, rom finansuri angariSgebis

momzadebaze finansuri angariSgebis Sedgenis normatiuli bazis

Sesabamisad da mis samarTlian wardgenaze pasuxismgebelia auditis

obieqtis xelmZRvaneloba. es pasuxismgebloba moicavs:

a) Sida kontrolis meqanizmebis SemuSavebas, danergvasa da

funqcionirebas, romlebic saWiroa iseTi finansuri angariSgebis momzadebisa

da samarTliani wardgenisaTvis, romelic ar Seicavs TaRliTobiT an Secdomis

daSvebiT gamowveul arsebiT uzustobas;

b) saTanado saaRricxvo politikis SerCevasa da gamoyenebas;

g) saaRricxvo Sefasebebis gamoTvlas, romlebic misaRebia mocemul

situaciaSi.

auditoris pasuxismgeblobaauditorul daskvnaSi unda aRiniSnos, rom auditoris pasuxismgeblobas ganekuTvneba finansuri angariSgebis Sesaxeb daskvnis gacema Catarebuli auditis safuZvelze. auditoris daskvnaSi aseve unda aRiniSnos, rom auditoris pasuxismgeblobaa, Catarebuli auditis safuZvelze gamoTqvas mosazreba warmodgenilი finansuri angariSgebis Sesaxeb, raTa misi pasuxismgebloba Seupirispirdes finansuri

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angariSgebis momzadebasa da samarTlian wardgenaze auditis obieqtis xelmZRvanelobis pasuxismgeblobas . auditorul daskvnaSi unda mieTiTos, rom auditi Catarda auditis saerTaSoriso standartebis Sesabamisad, romlebic auditorisagan moiTxovs eTikuri moTxovnebis dacvas da auditis imgvarad dagegmvasa da Catarebas, rom miRebul iqnes gonivruli rwmuneba imis Taobaze, Seicavs Tu ara mocemuli finansuri angariSgeba arsebiT uzustobas.gamoyenebuli standartebis miTiTeba mkiTxvels amcnobs, rom auditi dadgenili standartebis Sesabamisad Catarda. auditori ver ganacxadebs, rom auditi auditis saerTaSoriso standartebis Sesabamisad Catarda, Tu man srulad ar daicva mocemul auditTan dakavSirebuli yvela standarti.

auditis daskvnaSi aRwerili unda iyos, rom:a) auditi iTvaliswinebs procedurebis ganxorcielebas finansur angariSgebaSi asaxuli Tanxebisa da ganmartebiTi SeniSvnebis Sesaxeb auditoruli mtkicebulebebis mosapoveblad;b) procedurebis SerCeva damokidebulia auditoris gansjaze, maT Soris, finansuri angariSgebis im arsebiTi uzustobebis riskis Sefasebaze, romlebic gamowveulia TaRliTobiT an Secdomis daSvebiT. am riskis Sefasebis dros auditori ganixilavs, Sesaferisia Tu ara Sida kontroli auditis obieqtis finansuri angariSgebis momzadebisa da samarTliani wardgenis mizniT, raTa dagegmos konkretuli garemoebebis Sesaferisi auditoruli procedurebi da ara imisaTvis, rom gamoTqvas mosazreba Sida kontrolis efeqtianobis Sesaxeb. Tu auditors pasuxismgebloba ekisreba aseve finansuri angariSgebis auditTan dakavSirebiT Sida kontrolis efeqtianobis Sesaxeb mosazrebis gamoTqmisaTvis, auditorma unda gamotovos winadadeba, rom auditoris mier Sida kontrolis ganxilva gamiznuli ar aris Sida kontrolis efeqtianobis Sesaxeb mosazrebis gamosaTqmelad;g) auditi agreTve gulisxmobs auditis obieqtis xelmZRvanelobis mier gamoyenebuli saaRricxvo politikisa da mniSvnelovani saaRricxvo Sefasebebis marTebulobis Sefasebas, aseve wardgenili finansuri angariSgebis mTlianad Sefasebas.modificirebuli daskvnis safuZvelirodesac auditis daskvna upirobo ar aris, daskvnaSi naTlad unda aRiweros yvela mniSvnelovani mizezi, aseve finansur angariSgebaze maTi SesaZlo gavlenis raodenobrivi Sefaseba, Tu es SesaZlebelia. Cveulebriv, es informa-cia Tavsdeba calke abzacSi, romelic uswrebs abzacs, romelSic mocemulia auditis daskvna finansuri angariSgebis Sesaxeb an romelSic auditori uars ambobs finansuri angariSgebis Sesaxeb daskvnis gacemaze. daskvnis gacemaze uaris Tqmis SemTxvevaSi auditorma unda miuTiTos, rom ver iqna mopovebuli sakmarisi da Sesaferisi auditoruli mtkicebulebebi. (ISA 705.26;27)auditis daskvnis nawili, romlis saTauria `daskvna~, moiTxovs, rom: saTaurSive naTlad iyos asaxuli daskvnis saxe: pirobiTi daskvna, uaryofiTi daskvna an uari daskvnis gacemaze; (ISA 705.22) miTiTebuli iyos finansuri angariSgebis Sedgenis normatiuli baza. upirobo daskvnis SemTxvevaSi gamoyenebuli unda iqnes erT-erTi Semdegi formulireba:o finansuri angariSgeba warmodgenilia samarTlianad, yvela arsebiTi aspeqtis gaTvaliswinebiT {angariSgebis Sesabamisi normatiuli bazis mixedviT};

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o finansur angariSgebaSi warmodgenilia utyuari da samarTliani Tvalsaz-risi {angariSgebis Sesabamisi normatiuli bazis mixedviT};o finansuri angariSgeba momzadebulia yvela arsebiTi aspeqtis gaTvaliswinebiT {angariSgebis Sesabamisi normatiuli bazis mixedviT}. (ISA 700.34;35;36;37) pirobiT daskvnaSi gamoiyeneba sityva `garda~ an `gauTvaliswineblad~. pirobiTi daskvnis formulireba SesaZlebelia Semdegi teqstiT: `warmodgenili finansuri angariSgeba pirobiTi daskvnis safuZvelSi aRniSnuli sakiTxis gauTvaliswineblad, samarTlianad asaxavs. . .~ (ISA 705.23) uaryofiTi daskvnis gacemisas unda mieTiTos, rom:o finansuri angariSgeba ar aris warmodgenili samarTlianad {angariSgebis Sesabamisi normatiuli bazis mixedviT}, ano finansuri angariSgeba ar aris momzadebuli yvela arsebiTi aspeqtis gaTvaliswinebiT {angariSgebis Sesabamisi normatiuli bazis mixedviT}. (ISA 705.24) daskvnis gacemaze uaris Tqmis SemTxvevaSi unda mieTiTos, rom daskvnis gacemaze uaris safuZvelSi aRniSnuli sakiTxis mniSvnelovanebis gamo auditorma ver SeZlo moepovebina sakmarisi da Sesaferisi mtkicebuleba auditis daskvnisaTvis. (ISA 705.25) zogierT SemTxvevaSi SesaZlebelia auditis daskvnis modificireba erTi abzacis damatebiT, imisaTvis, rom xazgasmiT aRiniSnos romelime movlena, konkretuli sakiTxi, romelic finansur angariSgebaze axdens gavlenas, Setani-lia finansuri angariSgebis ganmartebiT SeniSvnebSi da ufro detalurad aris aRwerili. aseTi mniSvnelovani, gasaTvaliswinebeli informaciis Semcveli abza-cis damateba gavlenas ar axdens auditoris saboloo mosazrebaze. igi Tavsdeba im abzacis Semdeg, romelic auditoris mosazrebas Seicavs, magram daskvnis im nawilis win, romelic exeba auditoris sxva saangariSgebo pasuxismgeblobas, rodesac aseTi pasuxismgebloba arsebobs. mniSvnelovani sakiTxebis xazgasmis amsaxveli abzacis damateba, rogorc wesi, imaze miuTiTebs, rom auditis daskvna ar aris pirobiTi. „sxva sakiTxebis“ paragrafi _ standartebi, normatiuli aqtebi an sayovelTaod aRiarebuli praqtika SeiZleba auditors uflebas aZlevdes an auditorisgan iTxovdes yuradRebis iseT sakiTxebze gamaxvilebas, romlebic damatebiT ganmartavs auditoris pasuxismgeblobas finansuri angariSgebis auditTan an finansuri angariSgebis auditis Sedegad gacemul auditorul daskvnasTan dakavSirebiT. rodesac auditori finansuri angariSgebis Sesaxeb gacemul auditorul daskvnaSi sxva saangariSgebo pasuxismgeblobas exeba, aRniSnuli sxva pasuxismgeblobis amsaxveli teqsti unda ganTavsdes daskvnis im nawilSi, romelic mosdevs daskvniT abzacs (kerZod, auditors SeiZleba eTxovos daskvnis konkretul sakiTxebze gacema). (ISA 700.38;39)

auditis angariSisaqarTvelos kontrolis palatis angariSi unda iyos wasakiTxad da aRsaqmelad advili. angariSis Camoyalibebisas aucilebelia Semdegi pirobebis dacva: teqnikuri terminebis naklebi gamoyeneba. teqnikuri terminebis, ucnobi Semoklebebisa da abreviaturebis gamoyenebis SemTxvevaSi isini unda ganimartos; arsis logikuri wyoba;

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faqtebisa da Sesabamisi daskvnebis sworad da zustad warmodgena; saTaurebis, abzacebisa da dasaxelebebis efeqtianad gamoyeneba; da vizualuri efeqtebis (rogoricaa suraTebi, grafikebi, diagramebi, cxrilebi da rukebi) gamoyeneba, raTa kompleqsuri informacia ufro mkafiod da Sejamebulad iqnes warmodgenili.auditis angariSi ar unda iyos imaze didi moculobis, vidre saWiroa mTavari gzavnilis gadmosacemad, mizanSeuwonelia azris usargeblo ganmeoreba.

finansur angariSgebaSi warmodgenili Sesadarebeli informaciaarsebobs Sesadarebeli informaciis warmodgenis ori sayovelTaod miRebuli meTodi: Sesabamisi cifrobrivi monacemebi da Sesadarebeli finansuri angariSgeba. (ISA 710.2). Sesadarebel informaciaSi SeiZleba warmodgenili iyos Tanxebi da axsna-ganmartebebi erTze meti periodisaTvis. finansur angariSgebaSi warmodgenili wina wlis Sesabamisi cifrobrivi monacemebi da axsna-ganmartebebi mimdinare wlis finansuri angariSgebis ganuyofeli nawilia. (ISA 710.6)Sesadarebeli informaciis warmodgena xdeba finansuri angariSgebis Sesabamisi normatiuli bazis mixedviT. Sesabamisad, auditis daskvnac gansxvavebulia, kerZod: Sesabamis cifrobriv monacemebTan mimarTebiT, auditis daskvna Seexeba mxolod mimdinare periodis cifrobriv monacemebs; Sesadarebel finansur angariSgebasTan mimarTebiT, auditis daskvna Seexeba yvela periods, romlisTvisac warmodgenilia finansuri angariSgeba. (ISA 710.3)auditorma unda moipovos sakmarisi da Sesaferisi auditoruli mtkicebuleba imisa, rom Sesabamisi cifrobrivi monacemebi akmayofilebs finansuri angariSgebis Sedgenis normatiuli bazis moTxovnebs. (ISA 710.5)Tu mimdinare periodis ganmavlobaSi auditori aRmoaCens raime arsebiT uzustobas Sesabamis cifrobriv monacemebSi, igi mimarTavs damatebiT procedurebs, raTa gansazRvros arsebiTi uzustobis sidide. Tu ganvlili periodis auditi Catarebulia, auditorma unda mimarTos finansuri angariSgebis Semdgomi movlenebisTvis saWiro damatebiT procedurebs; Tu ganvlili periodis finansuri angariSgeba Sesworebulia, auditori dakmayofildeba imis dadgeniT, rom Sesabamisi cifrobrivi monacemebi Tanxvdeba Sesworebul finansur angariSgebas. (ISA 710.8)Sesadarebeli informaciis angariSgebarodesac Sesadarebeli informacia warmodgenilia Sesabamisi cifrobrivi monacemebis saxiT, auditori Tavis daskvnaSi calke ar gamoyofs Sesadarebel informacias, radgan auditis daskvna Seexeba mimdinare periodis mTel finansur angariSgebas, maT Soris, Sesabamis cifrobriv monacemebs. (ISA 710.10)Tu auditoris wina periodis daskvna pirobiTi an uaryofiTi iyo an auditorma uari Tqva daskvnis gacemaze, xolo sakiTxi, romelmac aucilebeli gaxada daskvnis modificireba, ar aris gadawyvetili da:a) iwvevs auditoris mimdinare periodis Sesabamis cifrobriv monacemebze daskvnis modificirebas, auditis daskvna modificirebuli unda iqnes Sesabamis cifrobriv monacemebTan mimarTebiT, an

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b) ar iwvevs mimdinare periodis Sesabamis cifrobriv monacemebze daskvnis modificirebas, auditis daskvna modificirebuli unda iqnes Sesabamis cifrobriv monacemebTan mimarTebiT. (ISA 710.11)rodesac auditoris wina periodis daskvna pirobiTi an uaryofiTi iyo an auditor-ma uari Tqva daskvnis gacemaze, xolo sakiTxi, romelmac aucilebeli gaxada daskvnis modificireba, gadawyvetili da saTanadod ganxilulia finansur anga-riSgebaSic, mimdinare daskvnaSi, Cveulebriv, ar mieTiTeba wina periodis daskvnis modificirebis Taobaze; magram Tu sakiTxi arsebiTia mimdinare pe-riodisaTvis, auditorma SeiZleba daskvnaSi Seitanos `mniSvnelovani sakiTxebis xazgasmis~ paragrafi, romelSic es sakiTxi iqneba ganxiluli.mimdinare periodis finansuri angariSgebis auditis dros auditorma gansakuT-rebul SemTxvevebSi SeiZleba gamoavlinos arsebiTi uzustoba, romelic gavle-nas axdens ganvlili periodis finansur angariSgebaze, romlis Sesaxebac adre gacemuli iyo aramodificirebuli daskvna.Tu ganvlili periodis finansuri angariSgebis auditi ar Catarebula, axalma auditorma auditorul daskvnaSi `sxva sakiTxebis~ paragrafSi unda miuTiTos, rom Sesabamisi cifrobrivi monacemebis auditi ar Catarebula, Tumca amis gancxadeba ar aTavisuflebs auditors saTanado procedurebisagan, romlebic man unda ganaxorcielos mimdinare periodis sawyis naSTebTan dakavSirebiT, raTa daadasturos, rom isini ar Seicavs arsebiT uzustobebs. (ISA 710.14)

Sesadarebeli finansuri angariSgebarodesac Sesadarebeli informacia warmodgenilia Sesadarebeli finansuri angariSgebis saxiT, auditorma unda gasces daskvna, romelSic calke iqneba gamoyofili Sesadarebeli informacia, radgan TiToeuli periodis finansuri angariSgebisaTvis calke daskvna unda gaices. (ISA 710.15) rodesac auditoris mier ganvlili periodis finansuri angariSgebis Sesaxeb daskvnis gacema dakavSirebulia mimdinare periodis auditTan da ganvlili periodis finansuri angariSgebis Sesaxeb auditis daskvna gansxvavdeba adre gacemuli daskvnisagan, auditorma unda ganmartos gansxvavebis arsebiTi mizezebi mniSvnelovani sakiTxebis xazgasmis amsaxvel abzacSi. (ISA 710.16) rodesac ganvlili periodis finansuri angariSgebis auditi sxva auditorma Caatara, auditori sxva sakiTxebis amsaxvel abzacSi miuTiTebs winamorbedi auditoris daskvnis tips, Tu daskvna modificirebuli iyo _ misi modificirebis mizezs, da winamorbedi auditoris daskvnis TariRs. (ISA 710.17)mimdinare periodis finansuri angariSgebis auditis dros axalma auditorma gansakuTrebul SemTxvevebSi SeiZleba gamoavlinos arsebiTi uzustoba, romelic gavlenas axdens ganvlili periodis finansur angariSgebaze, romlis Sesaxebac adre gacemuli iyo aramodificirebuli daskvna. aseT SemTxvevaSi auditorma sakiTxi auditis obieqtis xelmZRvanelobasTan unda ganixilos, misgan nebarTvis miRebis Semdeg unda daukavSirdes winamorbed auditors da unda SesTavazos ganvlili periodis finansuri angariSgebis xelaxla Sedgena. Tu winamorbedi auditori daTanxmdeba ganvlili periodis xelaxla Sedgenili finansuri angariSgebis Sesaxeb axali auditis daskvnis gacemaze, auditori gascems daskvnas mxolod mimdinare wlis finansuri angariSgebis Sesaxeb. zogierT SemTxvevaSi auditorma Tavis daskvnaSi unda Seitanos `mniSvnelovani sakiTxebis xazgasmis~ an `sxva sakiTxebis~ paragrafi, romelic dakavSirebulia finansuri angariSgebis xelaxla SedgenasTan. (ISA 710.18) (ISSAI 1710E P5)

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rodesac wina periodis finansuri angariSgeba ar aris Semowmebuli, auditorma daskvnaSi unda aRniSnos, rom Sesabamisi cifrobrivi monacemebi da Sesadarebeli finansuri angariSgeba ar aris Semowmebuli. (ISA 710.19)

6.3. შემოწმებულ, ფინანსური ანგარიშგების შემცველ დოკუმენტებში სხვა ინფორმაციის ჩართვა

es qveTavi Seexeba iseT SemTxvevebs, rodesac auditis angariSi da auditis obieqtis finansuri angariSi ama Tu im mniSvnelovan dokumentSi (auditis obieqtis wliuri angariSi) xvdeba sxva informaciasTan erTad. es informacia SeiZleba Seexebodes Sesrulebis indikatorebs, Sida kontrolis saqmianobasTan dakavSirebul angariSgebebs an sxva informacias.auditoris mTavari amocanaa, Sesabamisi reagireba moaxdinos iseT SemTxvevebze, rodesac Semowmebuli finansuri angariSgebisa da auditis angariSis Semcveli dokumentebi Seicavs sxva iseT informacias, romelmac SeiZleba saeWvo gaxados finansuri angariSgebisa da auditis daskvnis sizuste da sandooba.auditorma unda waikiTxos ,,sxva informacia“, raTa gamoavlinos arsebiTi Seusabamobebi da winaaRmdegobebi Semowmebul finansur angariSgebaTan mimarTebiT.,,Seusabamoba“ arsebobs maSin, rodesac ,,sxva informacia“ ewinaaRmdegeba Semowmebul finansur angariSgebaSi mocemul informacias. arsebiTma Seusabamobam SeiZleba warmoSvas eWvi auditoruli mtkicebulebebis safuZvelze gamotanili daskvnisa da finansuri angariSgebis Sesaxeb auditoris mier Camoyalibebuli mosazrebis Taobaze.

Semowmebuli finansuri angariSgebis Semcveli sxva informacia: sxva informaciis ganxilva; arsebiTi Seusabamobebi; uzustobebi.

sxva informaciis ganxilvaauditoris amocanaa, Caataros finansuri angariSgebis auditi. maSasadame, auditors ar akisria raime sxva specifikuri valdebuleba, daadginos, sworad da saTanadod aris Tu ara ,,sxva informacia~ mocemuli.imisaTvis, rom auditorma ganixilos auditis obieqtis wliur angariSSi mocemuli ,,sxva informacia~, aucilebelia es informacia droulad gaxdes misTvis xelmisawvdomi. amasTanave, auditorma saTanado zomebi unda miiRos aRiSnuli informaciis auditis angariSis dasrulebis vadamde mosapoveblad.auditorma unda miaRwios SeTanxmebas auditis obieqtis xelmZRvanelobasTan, raTa droulad miiRos Sesabamisi informacia. Tu ,,sxva informacia~ ver gaxda xelmisawvdomi auditis angariSis vadis dasrulebamde, auditori unda gaecnos am informacias sxva, yvelaze xelmisawvdomi wyarodan, raTa gamoavlinos arsebiTi Seusabamobebi.

arsebiTi Seusabamobebiauditis angariSis TariRis Semdeg gamovlenili arsebiTi Seusabamobebi

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Tu Semowmebuli finansuri angariSgebis gadasinjva aucilebelia, auditorma unda ganixilos Seusabamoba, rogorc auditis Semdgomi movlena. Tu auditis obieqtis xelmZRvaneloba aRniSnuli informaciis gadasinjvaze Tanxmobas ganacxadebs, Sesabamisi uflebamosilebis mqone auditorma, saWiroebisamebr, unda ganaxorcielos yvela Semdgomi procedura, magaliTad, axali dokumentaciis yvela Sesabamisi mxarisaTvis miwodebasTan dakavSirebuli procedurebis mimoxilva. Tu am informaciis gadasinjva aucilebelia, magram auditis obieqtis xelmZRvaneloba uars acxadebs mis ganxorcielebaze, auditorma es unda acnobos sxva Sesabamis mxares, rogoricaa sakanonmdeblo organo.A

uzustobebirodesac auditori miiCnevs, rom arsebobs uzustobebi, man sakiTxi unda ganixilos xelmZRvanelobasTan, unda mimarTos kvalificiur mxares, magaliTad, organizaciis iuridiul departaments, da unda gaiTvaliswinos miRebuli rCevebi.

6.4. სპეციალური დანიშნულების აუდიტი

specialuri daniSnulebis finansuri angariSgeba aris dokumenti, romelic momzadebulia buRaltruli aRricxvis romelime organos safuZvlis mixedviT da ara buRaltruli aRricxvis saerTaSoriso standartebis an erovnuli standartebis Sesabamisad da gankuTvnilia specifikuri momxmareblisaTvis.auditis obieqti SeiZleba valdebuli gaxdes, garda standartuli finansuri angariSgebisa, moamzados sxvagvari finansuri angariSgeba sxvadasxva saxelmwifo makontrolebeli organosaTvis. zogjer aseTi finansuri angariSgeba mesame pirisTvisaa gankuTvnili. amgvari angariSgebac specifikur finansur angariSgebad miiCneva. sajaro seqtoris auditorma yuradRebiT unda Seamowmos finansuri angariSgebis daniSnuleba, raTa daadginos, momxmarebelTa farTo speqtrisTvisaa igi gankuTvnili Tu mxolod specifikur momxmarebelTaTvis.specialuri daniSnulebis auditi moicavs iseT SemTxvevebs, rodesac auditors moeTxoveba erovnuli an saerTaSoriso buRaltruli standartebisagan gansxvavebuli standartis mixedviT momzadebuli finansuri angariSebis Semowmeba. aseT SemTxvevaSi auditorma arsebuli moTxovnebisa da garemoebebis gaTvaliswinebiT unda dagegmos da Caataros auditi da unda gasces finansuri angariSgebis Sesaxeb daskvna auditis saerTaSoriso standartebis Sesabamisad.

specialuri daniSnulebis auditis mniSvnelobaauditorma unda gansazRvros, ramdenad misaRebia finansuri angariSgebis mosamzadeblad gamoyenebuli standarti, da unda gaiTvaliswinos: finansuri angariSgebis momzadebis mizani (daniSnuleba); finansuri angariSgebis savaraudo momxmareblebi; xelmZRvanelobis argumenti imis Taobaze, misaRebia Tu ara finansuri angariSgebis standarti arsebul garemoebaSi.auditis dagegmvisas da Catarebisas SeiZleba saWiro gaxdes damatebiTi ganxilva. aRniSnuli ganxilva SesaZlebelia moicavdes buRaltruli aRricxvis politikis analizsa da interpretacias.

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finansuri aRricxvis politikisa da midgomebis interpretaciisas mniSvnelovania im finansuri efeqtis gaTvaliswineba, romelic mohyveba aRricxvis alternatiuli midgomebis gamoyenebas.

specialuri daniSnulebis auditis angariSiauditorma unda Camoayalibos daskvna specialuri daniSnulebis finansuri angariSgebis Taobaze.Tu auditis maregulirebeli kanonmdebloba ar ewinaRmdegeba auditis saerTaSoriso standartebs (ass), sajaro seqtoris auditori iyenebs am standartebSi damkvidrebul terminologias. auditorma unda Seafasos, ramdenad Seesabameba finansuri angariSgeba finansuri angariSgebis im safuZvlebs, romelTa mixedviTac igi momzadda.auditis angariSi unda Seicavdes ,,mniSvnelovani sakiTxebis xazgasmis~ paragrafs, romelic angariSgebis momxmarebels imaze mianiSnebs, rom finansuri angariSgeba momzadda specialuri daniSnulebis auditis CarCos mixedviT da rom finansuri angariSgeba da mis Sesaxeb auditis angariSi SeiZleba ar iyos gamosadegi da relevanturi sxva miznebisaTvis. auditorma Tavis angariSSi aseve unda miuTiTos, rom igi gankuTvnilia momxmarebelTa mxolod garkveuli kategoriisaTvis da ar unda iqnes gamoyenebuli sxva mxareTa mier, garda im SemTxvevisa, rodesac es dokumenti sajaroa.

angariSgebasTan dakavSirebuli damatebiTi valdebulebebirodesac angariSgebasTan dakavSirebiT auditors aqvs damatebiTi valdebulebebi, auditis angariSSi ganmartebuli unda iyos Sesabamisi kanonmdeblobiT an auditis mandatiT gaTvaliswinebuli es valdebulebebi. amgvar ganmartebas unda Seicavdes auditis angariSis calke paragrafi, magaliTad, paragrafi saxelwodebiT ,,moxseneba sxva sakanonmdeblo an maregulirebel aqtebTan Sesabamisobaze~. es paragrafi momzadebuli unda iyos kanonmdeblobiT an auditis mandatiT gansazRvruli specialuri formatisa da gamosayenebeli terminologiis gamoyenebiT. auditorma unda gansajos, Secvalos Tu ara sakuTari mosazreba finansuri angariSgebis calkeuli elementis an komponentis Taobaze da Camoayalibos Tu ara iseTive wesiTa da formiT, rogoriTac dawerilia auditis angariSi organizaciis mTliani finansuri angariSgebis Sesaxeb. auditorma SeiZleba ganaxorcielos auditis angariSis im elementis an komponentis modificireba, romelic dakavSirebulia damatebiT amocanebTan. maSinac ki, rodesac aseTi modificirebuli daskvna ar aris dakavSirebuli auditis sakiTxTan, auditorma Tavad unda gansajos, gaakeTos Tu ara auditis angariSSi miniSneba aseTi modificirebuli mosazrebis Taobaze. faqtorebi, romlebmac SesaZloa gavlena moaxdinos zemoT aRniSnul sakiTxze auditoris mier gadawyvetilebis miRebaze, SeiZleba iyos Sesabamisi kanonmdeblobis an auditis mandatis moTxovnebi.

6.5. ცალკეული ფინანსური ანგარიშგების, მისი შემადგენელი კომპონენტების აუდიტი

auditoruli msjeloba da Sesabamisobis dadgenaes standarti gamoiyeneba calkeuli finansuri angariSgebis an misi Semadgeneli elementebis, muxlebisa da angariSebis auditis dros. calkeuli finansuri angariSgeba (misi Semadgeneli elementebi, muxlebi an angariSebi)

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SeiZleba momzadebuli iyos zogadi an specialuri CarCoebis Sesabamisad, wina qveTavis miTiTebebis gaTvaliswinebiT. (ISA 805.1)auditoris mizania, dagegmos da Caataros auditi da gasces daskvna finansuri angariSgebis calkeuli elementis, angariSisa da muxlis Sesaxeb. amisaTvis auditorma unda ixelmZRvanelos auditis saerTaSoriso standartebiT. Tumca sruli (dasrulebuli) finansuri angariSgebis auditis dros, romelic yvela saerTaSoriso standartis Sesabamisad unda Catardes, SesaZlebelia, saWiroebisamebr, cvlilebebis Setana. (ISA 805.5;7;10;11)auditorma unda daadginos, momzadebulia Tu ara finansuri angariSgeba dadgenili normebis Sesabamisad. (ISA 805.8)

daskvnis Camoyalibebaauditis angariSis forma unda moicavdes SeTanxmebis pirobebs da unda Seesabamebodes arsebul mdgomareobas. (ISA 805.9)auditorma TiToeul auditis obieqtze saTanado daskvna unda gasces. (ISA 805.12)rodesac sruli finansuri angariSgeba isea Sedgenili, rom misi elementebis gamoyofa SeuZlebelia, auditorma auditis obieqtis xelmZRvanelobas unda mosTxovos viTarebis gamosworeba. (ISA 805.13)rodesac auditori sruli finansuri angariSgebis Sesaxeb pirobiT daskvnas gascems da yuradRebas amaxvilebs calkeul da sxva sakiTxebze, man unda gansazRvros, aris Tu ara finansuri angariSgeba sakmarisad krebsiTi da Seesabameba Tu ara auditis angariSis paragrafebi finansur angariSgebas. (ISA 805.14)sruli finansuri angariSgebis Sesaxeb upirobo daskvnis gacema ar aris rekomendebuli maSin, rodesac calkeuli finansuri angariSgebis Sesaxeb modificirebuli daskvnaa gacemuli. Tu auditori fiqrobs, rom sruli finansuri angariSgebis Sesaxeb upirobo daskvnis gacema SesaZlebelia, igi mxolod im SemTxvevaSi SeiZleba gaices, Tu: auditors amgvar qmedebas ar ukrZalavs kanoni an sxva normatiuli aqti; daskvna ar gaicema auditis im angariSTan erTad, romelsac erTvis uaryofiTi daskvna an uari daskvnis gacemaze; auditis obieqtis sruli finansuri angariSgebis komponentebi (calkeuli finansuri angariSgeba, romlis Sesaxebac gacemulia modificirebuli daskvna) mniSvnelovanwilad ar aris warmodgenili srul finansur angariSgebaSi. (ISA 805.15;16) Tumca zemoT aRniSnuli gamonaklisebi miesadageba im elementze an sakiTxze daskvnis gacemas, romelic ar aris sruli finansuri angariSgebis mniSvnelovani nawili. Tu sruli finansuri angariSgebis Sesaxeb modificirebuli daskvnaa gacemuli, auditori calkeuli finansuri angariSgebis Sesaxeb upirobo daskvnas ver gascems. (ISA 805.17)

6.6. შემაჯამებელი ფინანსური ანგარიშგების აუდიტი

gamoyeneba da msjelobaes qveTavi Seexeba auditoris ufleba-movaleobebs Semajamebeli finansuri angariSgebis moxsenebasTan dakavSirebiT, romelic man finansuri

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angariSgebis auditis Sedegebis gaTvaliswinebiT, auditis saerTaSoriso standartebis Sesabamisad moamzada. (ISA 810.1)auditoris mizania, dagegmos da Caataros auditi, raTa gamoitanos saTanado daskvna Semajamebeli finansuri angariSgebis Sesaxeb, romelic efuZneba mopovebul mtkicebulebaTa Sefasebas da maT Sesaxeb gamotanil daskvnas. (ISA 810.3)Semajamebeli finansuri angariSgeba aris finansuri angariSgebidan miRebuli finansuri informacia, romelic, misgan gansxvavebiT, naklebad detaluria. Semajamebeli finansuri angariSgeba mzaddeba winaswar gansazRvruli kriteriumebis safuZvelze. (ISA 810.4)auditorma Semajamebeli finansuri angariSgeba unda Seamowmos mxolod maSin, rodesac mas Semowmebuli aqvs finansuri angariSgeba auditis saerTaSoriso standartebis Sesabamisad. (ISA 810.5)Semdegi Semajamebeli angariSgebis damatebiTi magaliTebi SeiZleba iyos auditis sagani:

Semajamebeli angariSgebis tipebi

Semajamebeli angariSgebis mizani

dadgenil maregulirebel normebTan Sesabamisoba

es angariSgeba asaxavs informacias yvela gaweul xarjze, romelic warmoiSva dadgenili

normebis Sesabamisad, magaliTad, mivlinebis, warmomadgenlobiT xarjebze

Semosavlebis DSemajamebeli angariSgeba:

gadasaxadebi, kapitali, grantebi da valdebulebebi

es angariSgeba iZleva zogad informacias yvela gansxvavebuli tipis Semosavalze erTmaneTTan mimarTebiT

saxelmwifo vali _ DSemajamebeli

angariSgeba

es angariSgeba iZleva informacias qveynis mTlian valze, sagareo da saSinao valebis

gaTvaliswinebiT, momsaxurebis xarjebsa da axalmozidul sesxebze

auditis mosamzadebel periodSi auditorma unda mosTxovos auditis obieqtis xelmZRvanelobas: gaacnobieros Tavisi pasuxismgebloba Semdegze:o Semajamebeli finansuri angariSgebis momzadeba da wardgena gansazRvruli kriteriumebis Sesabamisad; o Semajamebeli finansuri angariSgebisa da auditis angariSis xelmisawvdomoba momxmareblisaTvis, romlisTvisac aris gankuTvnili es dokumentebi.

Semajamebel finansur angariSgebaSi warmosadgeni informaciis kriteriumebi gansazRvrulia kanonmdeblobiT an Tavad auditis obieqtis mier. Tu obieqtis xelmZRvanelobis mier dawesebulia kriteriumebi, auditorma unda gaiTvaliswinos, aisaxeba Tu ara isini Semdgom: adekvaturi ganmartebiTi SeniSvnebi; Sesabamisi gadamisamarTeba Semowmebul finansur angariSgebaze; SesaZlebelia Tu ara rekalkulacia Semowmebul finansur angariSgebaSi Sesabamisi informaciis safuZvelze;

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Seicavs saWiro informacias da Tavmoyrilia imgvarad, rom ar iwvevs Secdomebis provocirebas.auditori daaskvnis, rom gansazRvruli kriteriumebi misaRebia arsebul garemoebebSi. Tu auditori daaskvnis, rom gansazRvruli kriteriumebi ar aris misaRebi an SeuZlebelia auditis obieqtis xelmZRvanelobisTvis zemoaRniSnuli pirobebis miRweva, xolo auditors kanoniT an sxva normatiuli aqtebiT moeTxoveba Semajamebeli finansuri angariSgebis auditi, maSin ganxorcielebuli RonisZiebebi ar iqneba auditis saerTaSoriso standartebis Sesabamisi. (ISA 810.7)

Semajamebeli finansuri angariSgebasTan dakavSirebuli procedurebiSemajamebeli finansuri angariSgebis Sesaxeb daskvnis gacemisas auditorma unda ganaxorcielos Semdegi procedurebi: unda dadgindes, iZleva Tu ara Semajamebeli finansuri angariSgeba swor informacias, misi Semajamebeli bunebidan gamomdinare; rodesac Semajamebel finansur angariSgebas ar axlavs Semowmebuli finansuri angariSgeba, unda Sefasdes, aRwerilia Tu ara masSi naTlad Semdegi: o Semowmebuli finansuri angariSgebis xelmisawvdomobis adgili da wyaro; ano kanoni an kanonqvemdebare normatiuli aqti, romlis Tanaxmad, ar aris saWiro Semowmebuli finansuri angariSgebis xelmisawvdomoba Semajamebeli finansuri angariSgebis momxmarebelTaTvis; unda Sefasdes, sworad asaxavs Tu ara Semajamebeli finansuri angariSgeba gansazRvrul kriteriumebs; unda moxdes Semajamebeli finansuri angariSgebis Sedareba Sesabamis informaciasTan Semowmebuli finansuri angariSgebidan, raTa ganisazRvros informaciuli Sesabamisoba an rekalkulaciis SesaZlebloba; unda Sefasdes, momzadda Tu ara Semajamebeli finansuri angariSgeba winaswar gansazRvruli kriteriumebis Sesabamisad; winaswar gansazRvruli kriteriumebis fonze unda Sefasdes, Seicavs Tu ara Semajamebeli finansuri angariSgeba saWiro informacias, rac uzrunvelyofs Secdomis Tavidan acilebas;unda Sefasdes, aris Tu ara Semowmebuli finansuri angariSgeba xelmisawvdomi Semajamebeli finansuri angariSgebis miznobrivi momxmareblisaTvis mniSvnelovani garTulebebis gareSe, Tu kanoni an kanonqvemdebare normatiuli aqti ar iTvaliswinebs sapirispiros da ar gansazRvravs kriteriumebs Semajamebeli finansuri angariSgebis mosamzadeblad. Tu Semajamebeli finansuri angariSgeba ar aris Sesrulebuli da Semowmebuli, uSualod individualuri finansuri angariSgebebis auditis Semdeg auditorma unda gaiTvaliswinos am sakiTxTan dakavSirebuli nebismieri Semdgomi RonisZieba. auditori SeiZleba waawydes iseT faqtebs, romlebic moxda auditis procesSi, magram misTvis cnobili ar iyo. auditorma unda gaiTvaliswinos amgvari faqtebis arseboba Semowmebul finansur angariSgebasTan mimarTebiT da ar unda moamzados angariSi Semajamebel finansur angariSgebaze dayrdnobiT, vidre es faqtebi ar iqneba gamokvleuli da dasrulebuli.

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7. აუდიტის დოკუმენტაცია და ხარისხის კონტროლი

7.1. აუდიტის დოკუმენტაცია

auditorma droulad unda moamzados auditis dokumentacia, romelic uzrunvelyofs sakmaris da Sesaferis Canawerebs auditis daskvnis safuZvlis Sesaxeb da imis mtkicebulebebs, rom auditi auditis saerTaSoriso standartebisa da saTanado iuridiuli da maregulirebeli moTxovnebis Sesabamisad Catarda. (ISA 230.5,7)auditorma ise unda moamzados auditis dokumentacia, rom gamocdilma auditorma, romelsac adre Sexeba ar hqonia mocemul auditTan, SeZlos auditoruli procedurebisa da Sekrebili auditoruli mtkicebulebebis Sedegebi, auditis msvlelobisas wamoWrili mniSvnelovani sakiTxebisa da maT Sesaxeb gamotanili daskvnebis gageba.auditis dokumentacia moicavs yvela im Sesabamis samuSao dokumentsa da auditorul mtkicebulebas, romelic auditis procesSi iqna mopovebuli.

auditis dokumentaciis xasiaTiauditis dokumentacia SeiZleba arsebobdes qaRaldze, firze, eleqtronul da sxva saSualebebze Canawerebis saxiT. igi moicavs, magaliTad, auditis gegmas, analizs, moxsenebiT baraTebs, mniSvnelovani sakiTxebis mokle mimoxilvas, dasturis werilebs, auditis obieqtis xelmZRvanelobis oficialur werilebs, sakontrolo kiTxvarebsa da mniSvnelovan sakiTxebTan dakavSirebuli mimoweris (maT Soris, eleqtronuli fostiT) masalebs. Tu auditori saWirod miiCnevs, man auditis dokumentaciaSi, rogorc misi nawili, SeiZleba CaurTos auditis obieqtis Canawerebis aslebi an mokle mimoxilva, magaliTad, mniSvnelovani an specifikuri kontraqtebis Taobaze.

auditis dokumentaciis formebiauditis dokumentacia SeiZleba moicavdes mxolod mimdinare wels an SesaZlebelia ufro permanentuli xasiaTic hqondes. mimdinare wlis auditis dokumentaciis nakrebi unda moicavdes yvela im samuSao dokuments da damadasturebel mtkicebulebas, romelic dakavSirebulia mimdinare wlis auditorul miznebTan. rodesac samuSao dokumentebi da damadasturebeli mtkicebulebebi ar vrceldeba mxolod erT finansur welze, es dokumentebi da mtkicebulebebi Setanili unda iqnes mimdinare wlis auditis failSi, xolo maTi aslebi _ im wlis auditis failSi, romelsac miekuTvneba mocemuli dokumenti an mtkicebuleba. aseTi mudmivi dokumentaciis magaliTia sistemuri aRweriloba, romelic SeiZleba ar Seicvalos wlidan wlamde.permanentuli (mudmivi) faili Seicavs uwyveti xasiaTis informacias auditis obieqtis saqmianobis, buRaltruli aRricxvis sistemebisa da sxva funqciebis Sesaxeb, romlebic mniSvnelovania auditoruli procedurebis ganxorcielebisaTvis. yoveli auditis dros aucilebelia aseTi failis Sinaarsis gadaxedva da ganaxleba bolo mdgomareobis asaxvis mizniT. saWiroa moZvelebuli informaciis mudmivi failidan amoReba da mimdinare wlis failSi gadatana.

auditis dokumentaciis mizani

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auditis dokumentaciis mizania, asaxos, Tu rogor iqna miRweuli auditis miznebi, rogor iqna auditi dagegmili da Catarebuli auditis saerTaSoriso standartebisa da moqmedi samarTlebrivi da maregulirebeli moTxovnebis Sesabamisad. (ISA 230.2)auditis dokumentacia Semdeg miznebs emsaxureba: auditis jgufs exmareba auditis dagegmvasa da CatarebaSi; auditis zedamxedvelobaze pasuxismgebeli jgufis wevrebs exmareba auditis samuSaoTa warmarTvasa da zedamxedvelobaSi; auditis jgufs aZlevs Sesrulebul samuSaoze angariSvaldebulebis SesaZleblobas; inaxavs im sakiTxTa Canawerebs, romlebic mniSvnelovani rCeba momdevno auditSic; auditors saSualebas aZlevs, Caataros xarisxis kontrolis mimoxilva; auditors saSualebas aZlevs, garedan moipovos xarisxze rwmuneba saTanado sakanonmdeblo, maregulirebeli an sxva moTxovnebis Sesabamisad. (ISA 230.3)

auditis dokumentaciis moculobaauditorma ise unda moamzados auditis dokumentacia, rom gamocdilma auditorma, romelsac adre Sexeba ar hqonia mocemul auditTan, SeZlos Semdegi sakiTxebis gageba: auditis saerTaSoriso standartebisa da sakanonmdeblo da maregulirebeli moTxovnebis Sesabamisad ganxorcielebuli auditoruli procedurebis moculoba, xasiaTi da vadebi, maT Soris, Sesamowmebeli sakiTxebis specifikuri maxasiaTeblebi; (ISA 230.8a.9a, 230.12) auditoruli procedurebisa da Sekrebili auditoruli mtkicebulebebis Sedegebi; (ISA 230.8b) mniSvnelovani daskvnebi; (ISA 230.8c) mniSvnelovani sakiTxebis droulad ganxilva auditis obieqtis xelmZRvanelobasTan da sxva pirebTan; (ISA 230.10) rogori midgoma iqna gamoyenebuli im informaciis mimarT, romelic ewinaaRmdegeboda an ar Seesabameboda auditis saboloo daskvnas; (ISA 230.11) rogor ganxorcielda alternatiuli auditoruli procedurebi auditis miznis misaRwevad da gadaxvevis mizezebi, Tu es sxvanairad naTlad ar Cans; (ISA 230.12) yoveli axali an damatebiTi auditoruli procedura da daskvna auditis daskvnis TariRis Semdeg, Sekrebili auditoruli mtkicebulebebi da gamotanili daskvnebi, auditis angariSze maT gavlenasTan erTad. (ISA 230.13)

auditis dokumentaciis (samuSao dokumentebis) da auditoruli mtkicebulebebis SinaarsisamuSao dokumentebis formisa da Sinaarsis gaTvaliswinebiT, auditorma unda moamzados iseTi samuSao dokumentebi, romlebic sakmarisad sruli da detaluria imisaTvis, rom auditis Sesaxeb saerTo warmodgena Seiqmnas. samuSao dokumentebi unda Seicavdes sul mcire Semdeg informacias: auditis obieqtis dasaxeleba, periodi (wlis dasasruli), samuSaos Semsruleblis vinaoba da Sesrulebis TariRi, aseve Sesrulebuli samuSaos ganmxilvelis vinaoba da ganxilvis TariRi; (ISA 230.9b,c) gamoyenebuli auditoruli ganmartebebis axsna; Sesrulebuli samuSaos, magaliTad, auditoruli proceduris an Catarebuli mimoxilvis, aRwera;

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informaciis wyaro, romelic gamoyenebul iqna auditoruli proceduris gansaxorcieleblad (magaliTad, buRaltruli wigni); auditisaTvis SerCeuli operaciebis CamonaTvali an Catarebuli mimoxilvis moculoba; sakmarisi informacia imisaTvis, rom SesaZlebeli gaxdes proceduris ganmeorebiT ganxorcieleba, magaliTad, dokumentebis saxeoba, nomrebi, TariRebi, indeqsebi da sxva; SerCeuli erTobliobis sidide an odenoba (Tanxa) da dafarvis xarisxi; ganxorcielebuli procedurebis Sedegebi; damadasturebeli auditoruli mtkicebulebebis safuZvlad gamoyenebuli daskvna Sesrulebuli samuSaos Sesaxeb; daskvnis gamotanis dros profesiuli msjelobis meTodis gamoyenebis safuZvlis axsna-ganmartebebi; indikatori imisa, rom auditis obieqtis mier momzadebuli yvela gegma Tu grafiki Sedarebulia erTmaneTTan; dokumentebis aslis gadaRebis an skanirebuli dokumentis mizani; sxva dokumentebTan kavSiris amsaxveli bmulebi.

auditis saboloo failis dakompleqtebaauditorma auditis daskvnis TariRis Semdeg droulad unda daasrulos auditis saboloo dokumentaciis dakompleqteba.auditis daskvnis TariRis Semdeg auditis saboloo dokumentebis nakrebis dakompleqteba aris administraciuli procedura, romelic ar gulisxmobs axali auditoruli procedurebis ganxorcielebas an axali daskvnebis gamotanas. Tumca auditis dokumentaciaSi SeiZleba cvlilebebi iqnes Setanili saboloo dakompleqtebis procesSi, Tu es cvlilebebi administraciuli xasiaTisaa. amgvari cvlilebebis magaliTebia: Semcvleli dokumentaciis waSla an ganadgureba; samuSao dokumentebis daxarisxeba, gaerTianeba da sxva dokumentebTan kavSiris amsaxveli bmulebis miniWeba; dokumentebis nakrebis dakompleqtebis procesTan dakavSirebuli failis Semadgeneli dokumentebis siis danarTis xelmowera; im auditoruli mtkicebulebebis dokumenturi gaformeba (dokumenturi asaxva), romlebic auditorma moipova, ganixila da SeaTanxma auditis jgufis wevrebTan.auditis daskvnis TariRidan 60 dRe, rogorc wesi, aris Sesaferisi zRvruli vada, rodesac xdeba auditis saboloo dokumentebis nakrebis dakompleqteba. (ISA 230.14, A22) (ISSAI1230 P4)rodesac auditori auditis saboloo failis dakompleqtebis Semdeg miiCnevs, rom aucilebelia auditis arsebul dokumentaciaSi cvlilebis Setana an failSi axali dokumentaciis damateba, man, Setanili cvlilebis an damatebis xasiaTis miuxedavad, dokumenturad unda gaaformos, rodis da vin Seitana cvlileba an damateba da vin ganixila am moqmedebis konkretuli mizezebi. (ISA 230.16)auditori, Cveulebriv, auditis dokumentaciaSi ar CaurTavs samuSao dokumentebisa da finansuri angariSgebis Secvlil proeqtebs, SeniSvnebs, romlebic asaxavs arasrulyofil an winaswar mosazrebebs, dokumentebis adrindel aslebs, romlebSic Sesworda tipografiuli an sxva Secdomebi, da dokumentebis aslebs.

auditoruli failebis Senaxva da konfidencialuroba

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auditoruli failebi ucvlelad inaxeba, e. i. dauSvebelia raimes waSla an amoReba normatiuli aqtiT gansazRvruli periodis, magram auditis angariSis TariRidan aranakleb 5 wlis ganmavlobaSi. (ISA 230.15; (ISSAI1230 P5) rodesac saqarTvelos kontrolis palata sajaro seqtoris auditoruli samuSaos Sesrulebis xelSekrulebas sxva auditorTan debs, am auditorma unda daicvas konfidencialurobis igive moTxovnebi, romlebsac Tavad saqarTvelos kontrolis palata icavs. (ISSAI1230 P14)

kavSiris amsaxveli jvaredini bmulebidamxmare failebSi moTavsebul yvela samuSao dokuments individualuri nomeri unda hqondes miniWebuli. auditorul mtkicebulebad SeiZleba miCneuli iqnes Semdegi dokumentacia: pirveladi dokumentebis dednebi (auditis obieqtis avizo, angariS-faqtura, satendero dokumentebi da vauCerebi (qviTrebi)); auditoris mier Sedgenili grafikebi/samuSao dokumentebi, rogorebicaa testirebisaTvis SerCeuli operaciebis Semajamebeli siebi, romlebic Setanilia auditoris mier Sesrulebul samuSaoSi, gamotanili daskvnebis miTiTebiT da axsna-ganmartebiT. aucilebelia auditoruli monacemebis dakavSireba pirvelad dokumentebTan da ara mxolod auditorebis mier Sedgenil grafikebTan da gegmebTan. auditorma auditis procesSi ganuxrelad unda daicvas es moTxovnebi da, problemis identificirebis SemTxvevaSi, arqivSi unda Seitanos Semowmebuli pirveladi dokumentebis aslebi.garkveul SemTxvevebSi auditis Sedegad miRebuli monacemis dasadastureblad saWiro pirveladi dokumenti SeiZleba adgilze ar aRmoCndes, magaliTad, maSin, rodesac dafiqsirebulia Sesabamisi Sida procedurebis ararseboba. praqtikuli wesis Sesabamisad, aucilebelia gakeTdes pirveladi dokumentebis jvaredini bmulebia im samuSao dokumentebTan, romlebSic dokumenturad aris asaxuli auditoruli samuSao da romlebSic mocemulia am samuSaos Sedegad gamotanili daskvna, da piriqiT.

auditoruli failebis Sinaarsi auditis procesSi savaldebuloa dokumentaciis danomvra am saxelmZRvanelos nawilebis mixedviT. es auditors gauadvilebs auditis TiToeul etapze Sesrulebuli samuSaoebis erTmaneTisgan gamijvnas.

nomeri saTauri mokle aRweriloba2 winaswari auditoruli

procedurebimoicavs samuSao dokumentebis Sevsebas am saxelmZRvanelos me-2 nawilis mixedviT.

3 strategiuli dagegmva moicavs samuSao dokumentebis Sevsebas am saxelmZRvanelos me-3 nawilis mixedviT.

4 detaluri dagegmva moicavs samuSao dokumentebis Sevsebas am saxelmZRvanelos

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nomeri saTauri mokle aRwerilobame-4 nawilis mixedviT.

5 calkeuli SerCeuli komponentebis testireba

moicavs samuSao dokumentebis Sevsebas am saxelmZRvanelos me-5 nawilis mixedviT.

6 auditis angariSi, auditis daskvna da sarekomendacio werili

moicavs samuSao dokumentebis Sevsebas am saxelmZRvanelos me-6 nawilის mixedviT.

auditis jgufs SeuZlia dokumentacia erT an sxvadasxva saqaRaldeSi Seitanos moculobis Sesabamisad, zemoaRniSnuli auditis etapebis, auditis procesisa da procedurebis mimdinareobis mixedviT.magaliTis saxiT qvemoT mocemulia testirebis etapis dokumentis SevsebisaTvis saWiro detalebi.

calkeuli SerCeuli komponentebis testirebaam dokumentSi Setanili unda iqnes Sesrulebuli auditoruli samuSao, romelic imis mtkicebulebaa, rom SesaZlebelia mocemul auditorul sferosTan dakavSirebiT auditis daskvnis gamotana. rogorc zemoT aris aRniSnuli, bainderSi Senaxuli dokumentacia danomrili unda iyos auditis Sesabamisi etapis samuSao dokumentis nomris mixedviT.

miniWebuli indeqsebi: auditoruli testireba da mtkicebulebaauditorma dokumentebs indeqsebi unda mianiWos am saxelmZRvanelos me-5 nawilis samuSao dokumentebis nomrebis mixedviT, romlebsac axlavs damatebiTi indeqsebi, gamomdinare qvemoT mocemuli cxrilidan.

auditoruli testis nomeri auditis gegmidan

auditoruli testis indeqsi

pirveladi dokumentacia

1. naRdi fuli 5.1 5.1.12. moTxovnebi da gadaxdili avansebi

5.2 5.2.1

3. maragebi 5.34. ZiriTadi saSualebebi 5.45. aramaterialuri da sxva aqtivebi

5.5

6. valdebulebebi da miRebuli avansebi

5.6

7. subsidiebi 5.78. granti 5.89. sakuTari Semosavlebi 5.910. sxva Semosavlebi 5.1011. Sromis anazRaureba (saStato da StatgareSe TanamSromlebi)

5.11

12. saqoneli da momsaxureba

5.12

13. sxva xarjebi 5.13

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SeniSvna: testirebis yovel fails unda hqondes gansxvavebaTa Semajamebeli samuSao furceli, romelSic CamoTvlili iqneba aRniSnul failSi testirebisas aRmoCenili uzustobebi. TiToeuli etapis samuSao dokumentebi Semdegi saxiT unda iqnეs warmodgenili: Tu pirveladi dokumentebis Semowmebis Sedegebi damakmayofilebelia, maTi aslebis auditorul failSi Setana saWiro ar aris; Tu pirveladi dokumentebis Semowmebis Sedegebze aradamakmayofilebeli daskvna gaica, auditorma Sesabamisi pirveladi dokumentaciis aslebi bainderSi unda Seinaxos, magaliTad, 5.1.1 indeqsis miniWebiT da a. S. pirveladi dokumentis zeda marjvena kuTxeSi iwereba indeqsi, magaliTad, 5.1.1; aseve aRiniSneba: `momzadebulia:~, saxeli, gvari da momzadebis TariRi; zeda marcxena kuTxeSi mieTiTeba auditis obieqtis dasaxeleba, auditis periodi; SuaSi iwereba Sesabamisi samuSao dokumentis dasaxeleba, magaliTad, `fuli da fuladi ekvivalentebi~.

7.2. ხარისხის კონტროლი

auditorma unda ganaxorcielos calkeuli auditis Sesaferisi xarisxis kontrolis procedurebi, raTa miiRos dasabuTebuli mtkicebuleba imisa, rom:a) auditi Seesabameba profesiul standartebs da moqmed samarTlebriv moTxovnebs; b) warmodgenili auditis angariSi marTebulia mocemul garemoebebSi. (ISA 220.6)xarisxis kontrolis procedurebs auditis jgufi yovel auditze axorcielebs. amas ierarqiulad sxvadasxva donis auditori asrulebs, maT Soris, is piri, romelic gamoscems saboloo auditis angariSs. xarisxis kontrolis procedurebis daniSnulebaa imis dadastureba, rom mocemuli pirebi pasuxs ageben mTliani auditis xarisxze. auditis xarisxze pasuxismgebloba auditis departamentis ufross ekisreba. igi auditis procesSi mudmiv kontrols unda uwevdes auditis jgufis Sesabamisobas eTikur moTxovnebTan. raime Seusabamobis gamovlenis SemTxvevaSi miRebuli unda iqnes saTanado zomebi. (ISA 220.6,9,10)

xarisxis kontrolis procedurebis ganxorcielebaxarisxis kontrolis kiTxvari moicavs im procedurebs, romlebic SemuSavda auditis procesSi auditorul standartebTan Sesabamisobis monitoringisaTvis.Aes procedurebi unda ganxorcieldes auditis TiToeul etapze.xarisxis kontrolis mizania, auditis dros dacul iqnes am saxelmZRvanelos principebi da mopovebul iqnes sakmarisi da Sesaferisi auditoruli mtkicebulebebi auditis daskvnisaTvis, maT Soris, dokumentaciis, profesiuli msjelobebisa da dasabuTebisaTvis.xarisxis kontrolis meSveobiT: SesaZlebelia mowinave da sanimuSo praqtikis dadgena da auditorTaTvis gaziareba; SesaZlebelia auditis procesis susti mxareebis gamovlena, ris safuZvelzedac SeiZleba swavlebisa da ganviTarebis strategiis SemuSaveba;

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daculia Tanamimdevroba auditis processa da auditis angariSs Soris, rac qmnis angariSebis efeqtianobis Sedarebis SesaZleblobas.

xarisxis kontroli auditis ganmavlobaSixarisxis Semowmebis procesi SeiZleba daiyos Semdeg doneebad: pirveli done – auditis jgufis ufrosi; meore done – zedamxedveli auditori; mesame done – auditis departamentis ufrosi an Sesabamisi uflebamosilebis mqone piri. Semowmebis es done gulisxmobs im pirs, romelic xels moawers auditis angariSs. Semowmebis samive doneze, auditis dokumentebis Semowmebisas, gaTvaliswinebuli unda iqnes Semdegi ZiriTadi sakiTxebi: yvela saWiro samuSao dokumenti saTanadod unda iyos Sevsebuli, xolo proceduruli safexuri _ saTanadod Sesrulebuli, Semsruleblisa da dammowmeblis mier xelmowerili, daTariRebuli, da miniWebuli unda hqondes jvaredini bmulebi. Tu proceduruli safexuris romelime samuSao dokumenti gamotovebulia, unda mieTiTos amis mizezi; Sesamowmebeli finansuri angariSgeba (da sxva Sesabamisi Sesamowmebeli informacia) identificirebulia da saTanadod aris dakavSirebuli auditTan; auditis obieqtis saqmianobis Sesaxeb miRebuli informacia sakmarisia auditis midgomasTan dakavSirebiT gadawyvetilebis misaRebad; daskvnebi saTanadodaa gamotanili da dadasturebuli Sesaferisi da sakmarisi auditoruli mtkicebulebebiT; yvela mniSvnelovani gadaxra auditis gegmidan da TiToeuli cvlileba auditis masStabSi dokumenturad aris asaxuli; arsebiTi sferoebisaTvis miRweulia auditoruli dafarvis sakmarisi done; yvela mniSvnelovani profesiuli msjeloba dokumenturad aris asaxuli da dasabuTebulia Sesabamisi auditoruli mtkicebulebiT; auditi Catarda Sesabamisi auditoruli midgomis, rekomendaciebisa da sxva maregulirebeli normebis Sesabamisad; yvela mniSvnelovani auditoruli sakiTxi (problema) gadaWrilia an saTanado wesiT aris aRniSnuli sarekomendacio werilsa da auditis angariSSi; Sesrulebuli samuSao da miRebuli Sedegebi saTanadod aris dokumenturad asaxuli; auditoruli samuSaos da miRebuli Sedegebis safuZvelze gamotanilia marTebuli auditis daskvna; angariSSi asaxuli Sedegebi dasabuTebulia Sesaferisi da sakmarisi auditoruli mtkicebulebebiT. samuSao dokumentebi unda Semowmdes, ramdenadac es SesaZlebelia, samuSaos TiToeuli nawilis dasrulebisTanave. drouli Semowmeba uzrunvelyofs samuSaos xarisxis ukeTes kontrols da misi ganxorcielbisaTvis saWiro drois ekonomias. Cveulebriv, xarisxs zemdgomi piri akontrolebs.

pirveli done (jgufis ufrosi)auditis moculobidan gamomdinare, pirveli donis Semowmebas atarebs jgufis ufrosi. didi moculobis auditis SemTxvevaSi SeiZleba warmoiSvas xarisxis ramdenime makontroleblis saWiroeba. aseT SemTxvevaSi makontrolebelma pirebma yuradReba unda gaamaxvilon maTTvis gamoyofil nawilebze. pirveli donis Semowmeba uwyvetad tardeba. magaliTad, yovelTvis, rodesac erT-erTi samuSao dokumenti mzadaa, igi dauyovnebliv unda iqnes Semowmebuli; auditis procesis yvela samuSao dokumenti, gamotanili daskvna, profesiuli

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msjeloba da Sesabamisi auditoruli mtkicebuleba unda Semowmdes. es moicavs Semdeg Semowmebas: samuSao dokumentebis saTanadod da srulad, gasagebi eniTa da swori marTlweriT Sevseba; dokumenturad asaxuli informaciisa da miRebuli gadawyvetilebebis Sesabamisoba sxvadasxva samuSao dokumentTan; miRebuli mniSvnelovani gadawyvetilebebi da am gadawyvetilebebisa da Sedegebis dasabuTebuli auditoruli mtkicebulebebi; ganxorcielebuli auditoruli procedurebis da imis Semowmeba, iqna Tu ara ganxiluli yvela mtkiceba.

meore done (zedamxedveli auditori) Semowmebis meore done TiTqmis iseve detaluria, rogorc pirveli done, magram pirvel doneze ukve Sesrulebul xarisxis kontrolis samuSaos SeiZleba saimedoobis garkveuli xarisxi mieniWos da, Sesabamisad, garkveulwilad moxdes pirveli donis xarisxis samuSaoebze dayrdnoba. pirveli donis Semowmebis saimedoobis xarisxze gavlenas axdens xarisxis makontroleblis gamocdileba da rangi.meore donis xarisxis makontrolebeli aseve amaxvilebs yuradRebas detalur samuSaoze, magram SedarebiT naklebad. aqcenti keTdeba umTavres samuSao dokumentebze, maT Soris, qvemoT miTiTebul sakiTxebze: auditis werili; auditis gegma, maT Soris, mniSvnelovani riskis sferoebi da auditoruli midgoma; sarekomendacio werili, romelic adasturebs, rom Sedegebi dasabuTebulia saTanado auditoruli mtkicebulebebiT; auditoruli gansxvavebebi; auditis angariSi, auditoruli Sedegebi dasabuTebul auditorul mtkicebulebebTan erTad. meore donis xarisxis makontrolebeli aseve amowmebs pirveli donis xarisxis makontroleblis mier Sesrulebul samuSaos.

mesame done (departamentis ufrosi)mesame donis Semowmebas atarebs piri, romelic pasuxismgebelia auditis angariSis xelmoweraze. igi SeZlebisdagvarad unda iyos CarTuli auditTan dakavSirebuli sakvanZo gadawyvetilebebis miRebis procesSi. auditis saerTo strategia auditis ZiriTadi samuSaos dawyebamde unda daamtkicos mesame donis xarisxis makontrolebelma. Tu es SeuZlebelia, aucilebelia gairkves misi Sexedulebebi auditis gegmasTan da masStabTan dakavSirebiT. es saWiroa imis Sesamowmeblad, gamoyenebulia Tu ara saTanado auditoruli midgoma da cnobilia Tu ara angariSis xelmoweraze pasuxismgebeli pirisaTvis auditis gegmaSi miTiTebuli aspeqtebi. mesame donis xarisxis kontrolisas yuradReba unda gamaxvildes Semdeg aspeqtebze: meore donis xarisxis makontroleblis mier Sesrulebuli samuSao; Sesაferisi da sakmarisi auditoruli mtkicebulebebis arseboba auditis Sedegebis dasasabuTeblad; gamovlenili sxvaobebi, sarekomendacio werili da auditis angariSis proeqti; Sesrulebuli samuSaos auditis gegmasTan Sedareba imis dasadastureblad, rom yvela mniSvnelovani riskis sfero ganxiluliა, xolo am strategiidan yovelgvari gadaxra dokumenturad aris asaxuli gadaxris mizezebTan erTad;

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yvela samuSao dokumenti, maT Soris, auditis Semajamebeli memorandumi, angariSis TariRis Semdgomi movlenebi da sxva; finansuri angariSgeba, masTan dakavSirebuli ganmartebiTi SeniSvnebi da sacdeli balansi imis dasadastureblad, rom auditi sakmarisad moicavs yvela mniSvnelovani naSTisa da riskis sferoebs.mesame donis xarisxis makontroleblis mier Sesasrulebeli samuSaos masStabi unda gafarTovdes, Tu igi avlens sxva SesaZlo riskebis sferos, an Tu raime imaze miuTiTebs, rom auditis dokumentebis nakrebi ar Seesabameba saWiro standartebs.

xarisxis uzrunvelyofis jgufixarisxis uzrunvelyofis jgufis ZiriTadi daniSnulebaa xarisxis kontrolis procesis mimoxilva. misi ZiriTadi mizania, Seamowmos auditoruli procedurebis Sesabamisoba umaRlesi auditoruli organoebis saerTaSoriso standartebTan da sakanonmdeblo maregulirebel normebTan. Tu xarisxis kontrolis procedurebi standartul procedurebTan Seusabamobis aRmoCenas uzrunvelyofs, xarisxis uzrunvelyofis samuSaoebi standartul auditorul procedurebTan Seusabamobis Tavidan acilebas gulisxmobs. xarisxis uzrunvelyofis jgufi saqarTvelos kontrolis palatis xelmZRvanelobas aZlevs rekomendaciebs, Tu ra saxis cvlilebebi unda ganxorcieldes da ra RonisZiebebi unda gatardes auditis procesis srulyofisTvis. igi gansazRvravs agreTve TanamSromelTa gadamzadebis saWiroebas. xarisxis uzrunvelyofis jgufi unda zedamxedvelobdes xarisxis kontrolis process da, imavdroulad, unda ganaxorcielos ukve Catarebuli SerCeuli auditis damoukidebeli Semowmeba. es Semowmebebi regulirdeba saqarTvelos kontrolis palatis mier dadgenili procedurebiT da tardeba centralizebulad. es procedurebi saqarTvelos kontrolis palatis procedurebis nawilia da detalurad ar aris aRwerili am saxelmZRvaneloSi.

auditis xarisxis kontrolis mimoxilvaauditis xarisxis kontrolis mimoxilva auditis angariSis dasrulebamde tardeba. saqarTvelos kontrolis palatam auditis wliur gegmaSi unda gansazRvros, auditis romeli proeqti eqvemdebareba auditis xarisxis kontrolis mimoxilvas. Cveulebriv, aseTi mimoxilvis dagegmvisas gaTvaliswinebuli unda iqnes iseTi aspeqtebi, rogoricaa maRali riskebis Semcveli, did danaxarjebTan dakavSirebuli auditis proeqtebi da sxva.auditis xarisxis kontrolis mimoxilvis moculoba SeiZleba damokidebuli iyos auditis proeqtis sirTuleze da im riskze, rom auditis angariSi SeiZleba ar iyos marTebuli mocemul garemoebebSi.auditis xarisxis kontrolis mimoxilvis Sesruleba ar amcirebs Sesabamisi auditis departamentis ufrosis pasuxismgeblobas auditis processa da Catarebaze.xarisxis uzrunvelyofis jgufma (jgufis wevrma) unda Seafasos auditis jgufis profesiuli msjeloba da auditis angariSis formulirebisas gamotanili daskvnebi. es Sefaseba moicavs: mniSvnelovani sakiTxebis ganxilvas Sesabamisi auditis departamentis ufrosTan (xarisxis kontrolis mesame donesTan); finansuri angariSgebisa da warmodgenili auditis angariSis Semowmebas; SerCeuli auditis dokumentaciis Semowmebas, romelic dakavSirebulia auditis jgufis profesiul msjelobasTan da mis mier gamotanil daskvnebTan; da აuditis angariSis formulirebisas gamotanili daskvnebis Sefasebas da warmodgenili auditis angariSis marTebulobis gansazRvras. (ISA 220.20)

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xarisxis uzrunvelyofis jgufsa da auditis jgufs Soris yovelgvari uTanxmoeba konsultaciebiT unda mogvardes. (ISA 220.22)auditis proeqtis xarisxis uzrunvelyofis jgufis wevrma dokumenturad unda asaxos is, rom: auditis procesi Seesabameba umaRlesi auditoruli organoebis standartebs; auditis xarisxis kontrolis mimoxilva Catarda auditis angariSis TariRisaTvis an manamde; misTvis ar aris cnobili iseTi gadauWreli problemis Taobaze, romlis Tanaxmad, auditis jgufis mier gakeTebuli mniSvnelovani Sefasebebi da mis mier gamotanili daskvnebi arasworia. (ISA 220.25)

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8. დანართები

danarTi a. damatebiTi rekomendaciebi auditis mTavari komponentebis detaluri dagegmvisa da SesrulebisaTvis

1. Semosavlebi auditis miznebi

1 sisrule yvela operacia da movlena, romelic asaxuli unda yofiliyo CanawerebSi, aRricxuli da dokumentirebulia

2 warmoSoba operaciebi da movlenebi, romlebic dokumentirebulia, momxdaria da auditis obieqts exeba

3 arseboba imis dadastureba, rom aRricxuli gayidvebi da debitoruli davalianebebi kanonieri moTxovnis safuZvelia da gar-kveuli TariRisTvis arsebobs

4 gazomva imis dadastureba, rom buRaltruli Canawerebi aRricxulia swori TanxiT da Semosavali Sesabamis saangariSgebo periods ganekuTvneba

5 Sefaseba imis dadastureba, rom debitoruli davalianebebi finansur angariSgebaSi aRricxulia Sesabamisi kuTvnili RirebulebiT

6 uflebebi da valdebulebebi

imis dadastureba, rom finansur angariSgebaSi aRricxuli debitoruli davalianebebi ekuTvnis auditis obieqts gar-kveuli TariRisTvis

7 wardgena da axsna-ganmarteba

imis dadastureba, rom Semosavlebi da debitoruli davalianebebi axsnili, klasificirebuli da aRwerilia finan-suri angariSgebis struqturuli safuZvlebis Sesabamisad.

aucilebeli procedurebi debitoruli davalianebis cirkularizacia unda xdebodes saangariSgebo wlis msvlelobisas an wlis bolos. saqmianobis Sedegebis Tavmoyra `cirkularizaciis Sejamebis~ formaSi unda xdebodes ; gayidvebisa da maragebis droSi gamijvnis procedurebi erTmaneTTan unda iyos dakavSirebuli; Tu mtkicebebis Sefaseba auditis periodis dasrulebamde tardeba, darCenili Sesamowmebeli periodisaTvis unda ganxorcieldes damatebiTi auditoruli procedurebi operaciebis sisrulis, sizustisa da safuZvlianobis dasadastureblad; unda SemowmdesDdebitoruli davalianebis amsaxveli dokumentebi. auditis obieqtis momsaxurebis Semsyidvelis mier zedmetad anazRaurebuli arsebiTi Tanxebi detalurad unda iqnes Seswavlili da, saWiroebisamebr, Sesabamisad iqnes koreqtirebuli da asaxuli saTanado angariSze (magaliTad, Tu zedmetad anazRaurebuli Tanxa uaryofiTi naSTiT debitorul davalianebaSia asaxuli, igi unda Seswordes da kreditoruli davalianebis angariSze unda aisaxos); sisrulis mtkicebaze sakmarisi rwmunebis mosapoveblad yovelTvis unda tardebodes Sesabamisi analitikuri procedurebi.

Semosavlebis sasicocxlo ciklis/procesis aRwerilobis magaliTi qvemoT mocemuli 1_7 etapebi moicavs aRwerilobas Semosavlebis sasicocxlo ciklisa Semosavlebis dagegmvidan maT miRebamde, Semosavlebis efeqtiani marTvis monitorings auditis obieqtis dasaxuli strategiuli miznebis misaRwevad da am monitoringis Sedegad gamovlenili sisusteebis gaTvaliswinebas momavali strategiuli dagegmvis procesSi.Semosavlebis sasicocxlo ciklis etapebia:1. dagegmva da biujetis gansazRvra;2. Semosavlis warmoSoba;3. Semosavlis miReba;4. Semosavlis aRricxva;5. Semosavlis dacva;6. wvdomis kontroli da ufleba-movaleobaTa ganawileba; 7. Semosavlis marTvis monitoringi, Semowmeba da gaumjobeseba.

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Semosavlebis sasicocxlo ciklis TiToeuli etapisaTvis mosalodneli riski da masze reagirebisaTvis Sesabamisi kontrolis meqanizmebi detaluradaa ganxiluli qvemoT mocemul cxrilSi:

sasicocxlo ciklis etapi

riski kontrolis meqanizmebi

dagegmva da biujetis gansazRvra

auditis obieqtis strategiuli gegma da biujeti ar moicavs mosalodneli Semosavlebis srul da marTebul prognozs

auditis obieqts aqvs Semosavlebis marTvis gegma (maT Soris, fuladi saxsrebis moZraobisa), romelic gamomdinareobs strategiuli gegmidan da gansazRvruli biujetidan da dakavSirebulia auditis obieqtis saqmianobis miznebTan; Semosavlebis marTvis gegmis gadaxedva xdeba yovelwliurad. mas amtkicebs uflebamosili piri. aRniSnuli dokumenti mtkicdeba Sesabamisi oqmiT an xelmoweriT

momsaxurebis an produqtis saxeobis Rirebuleba gaTvaliswinebuli ar yofila Semosavlebis marTvis gegmaSi

wliuri strategiuli dagegmvis procesi unda iTvaliswinebdes auditis obieqtis mier SeTavazebuli momsaxurebis tarifs, Tundac iseTs, romelic jer ar aris ZalaSi, risi mtkicebulebacaa Sexvedrebis oqmebi.

Semosavlis warmoSoba (gamoyofili fuladi saxsrebi)

fuladi saSualebebis moZraoba ar Seesabameba winaswar dadgenil gegmas arc Tanis da arc drois mixedviT

yovelTviuri moTxovnebi unda Seudardes fuladi saxsrebis moZraobis damtkicebul gegmas, sanam mas daadasturebs uflebamosili piri; Tu fuladi saxsrebis moZraobis damtkicebuli gegma saWiroebs cvlilebebis Setanas, unda moxdes maTi axsna da dadastureba Sesabamisi uflebamosili piris mier.

Semosavlis miReba: gaweuli momsaxureba

gaweul momsaxurebaze ar aris dawesebuli fasi

uflebamosili piri amowmebs sakontrolo dokumentebs (namuSevari drois aRricxvis uwyisebs) resursebis biujetis mixedviT gamoyenebisa da gacemuli angariS-faqturebis/miRebuli fuladi saxsrebis monitoringis mizniT; ufasod/usasyidlod gaweuli momsaxureba unda daamtkicos/daadasturos buRalterma an uflebamosilma pirma.

momsaxurebis Rirebuleba arasworad aris gansazRvruli

wliuri strategiuli dagegmvis procesi unda moicavdes imis mtkicebulebas (magaliTad, krebis oqmebis saxiT), rom dadgenili fasebi (preiskurantebi) gadamowmebuli da damtkicebulia; saWiroebisamebr, organizaciis mmarTveloba yovelwliurad unda axdendes misi satarifo struqturis gadaxedvasa da damtkicebas; momsaxurebis Rirebuleba uflebamosilma pirma unda Seudaros damtkicebul satarifo struqturas.

gaweuli momsaxurebis xarisxi arasaTanadoa

momsaxurebis mimRebi xelmoweriT adasturebs momsaxurebis miRebas; saqonlis/momsaxurebis mimRebi cnobis saxiT adasturebs, rom miRebuli saqoneli/momsaxureba misaRebi xarisxisaa

gayidvebi warmoebulia araavtorizebuli naRdi angariSsworebiT

uflebamosili piri dokumentebs (magaliTad, namuSevari drois aRricxvis uwyisebs, maragebis Sesaxeb informacias) udarebs miRebul fulad saxsrebs;

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uflebamosili piri pasuxismgebelia naRdi angariSsworebiT gayidvebze

gaweuli momsaxurebisaTvis angariS-faqturა ar aris gamowerili

uflebamosili piri winaswar danomril da daTariRebul angariS-faqturebs yovelTviurad udarebs dokumentebs (magaliTad, namuSevari drois aRricxvis uwyisebs, sawyobSi aRricxuli maragebis Canawerebis dokumentebs).

unaRdo angariSsworebiT warmoebuli gayidvebi ar aris aRricxuli debitorebis angariSebze

uflebamosili piri dokumentebs (magaliTad, namuSevari drois aRricxvis uwyisebs, sawyobSi aRricxuli maragebis Canawerebis dokumentebs) udarebs angariS-faqturebs da debitorebis Jurnals/reestrs.

saqoneli/momsaxureba gacemulia kreditiT iseT situaciaSi/garemoebaSi, rodesac masze ar arsebobs garantia

saqoneli/momsaxureba unda gaicemodes kreditiT uflebamosili piris mier debitorebis Jurnalis/reestris Semowmebisa da Semdgomi gayidvebis avtorizaciamde.

debitorebis marTva ar xorcieldeba

uflebamosili piri atarebs debitorebis davalianebis xandazmulobis analizs da damtkicebuli proceduris mixedviT regularulad muSaobs valis amoRebaze. dagegmili Setyobinebebi/Sexsenebebi droulad egzavnebaT debitorebs winaswar gansazRvruli siis mixedviT; xdeba Sesabamisi samarTlebrivi zomebis miReba problemuri debitorebis winaaRmdeg.

sakredito avizoebi ar aris asaxuli debitorebis angariSebze

uflebamosili piri winaswar danomril sakredito avizoebs TveSi erTxel udarebs debitorebis Jurnals/reestrs.

debitoruli davalianebebi zedmetadaaSefasebuli, radgan uimedo valebi ar aris Camowerili

uflebamosili piri amowmebs xangrZliv vadagadacilebebs da, saWiroebisamebr, buRaltruli aRricxvis departamentis uflebamosil pirs uwevs maTi Camoweris rekomendacias organizaciaSi uimedo valebis Camoweris politikis Sesabamisad.

Semosavlis miReba: moTxovnili Tanxa

miRebuli Tanxa ar Seesabameba moTxovnils

uflebamosili piri miRebul Tanxebs udarebs moTxovnils.

Semosavlis / fuladi saxsrebis miReba donori organizaciebidan

fuladi saxsrebi ar miiReba donori organizaciebis Setyobinebis Sesabamisad

uflebamosili piri amowmebs sabanko angariSs da vadis gadacilebis SemTxvevaSi atyobinebs Sesabamis organoebs.

donorebma droulad ver aanazRaures SeTanxmebuli xarjebi

uflebamosili piri amowmebs donorebisaTvis warsadgeni dokumentaciis Sesabamisobas SeTanxmebasTan. saWiro dokumentaciasTan erTad donorebs gegmuri Setyobinebebic egzavnebaT; uflebamosili piri bankis angariSze donorebisagan miRebul Caricxvebs udarebs maTTan dadebuli xelSekrulebebis pirobebs.

donorisagan miRebuli fuladi saxsrebi

uflebamosili piri adasturebs, rom gaweuli danaxarjebi Seesabameba donorTan

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daniSnulebisamebr ar aris gamoyenebuli

dadebul xelSekrulebas; iniSneba piri, romelic gaakontrolebs donoris mier dafinansebul proeqts da warmoadgens angariSs mis Sesaxeb.

donoris mier gacemuli, gauxarjavi fuladi saxsrebi ar aris dabrunebuli

uflebamosili piri akontrolebs danaxarjebs donorTan dadebuli xelSekrulebis Sesabamisad da donors atyobinebs dasabrunebeli Tanxebis Sesaxeb.

Semosavlebis miReba ar Seesabameba fuladi saxsrebis winaswar dagegmil moZraobas

bankis angariSebis Semowmebas damtkicebul biujetTan mimarTebiT da buRaltris mier dadasturebuli regularuli angariSgebebis monitorings uflebamosili piri unda axorcielebdes; miuRebeli Tanxebis SemTxvevaSi zomebi uflebamosilma pirma unda miiRos. misi TiToeuli nabiji Sesabamisad dokumenturad unda iqnes asaxuli.

fuladi saxsrebis/ qviTrebis/safosto gzavnilebis reestrSi aRuricxaobis SemTxvevaSi SesaZloa fuladi saxsrebi ukanonod iqnes miTvisebuli

darwmundiT, rom fostiT miRebuli gzavnilis gaxsnas eswreba ori TanamSromeli; fostiT miRebuli Tanxebi unda aRiricxos fuladi saxsrebis gacemis reestrSi, rac damowmebuli unda iqnes fostis gaxsnaze pasuxismgebeli TanamSromlis xelmoweriT; naRdi angariSsworebiT ganxorcielebuli yvela pirdapiri gadaxdisTvis fuladi saxsrebis gacemaze winaswar danomrili qviTrebi unda arsebobdes; naRdi angariSsworebiT Semosuli Tanxebis bankSi inkasacia yoveldRiurad unda xdebodes, xolo salaroSi arsebuli naRdi fuli Canawerebs unda Seesabamebodes; fuladi saxsrebis gacemis reestri da gamowerili qviTrebi damoukidebelma makontrolebelma TanamSromelma unda Seudaros sabanko angariSebis naSTebs. fuladi saxsrebis sabanko angariSze Setanis forma unda gasces molarem da ara fostis gaxsnaze pasuxismgebelma TanamSromelma; gadaricxvis ganxorcielebamde molarem qviTrebi da fuladi saxsrebis gacemis reestri erTmaneTs unda Seudaros (reestri unda damowmdes xelmoweriT); sabanko depozitebis Semowmeba regularulad unda xdebodes. nebismieri Seusabamoba Sesabamisma uflebamosilma pirma unda gamoikvlios.

operaciebi saeWvo Sinaarsisaa

ufrosi molare yovelTviurad amowmebs da xels awers angariSze aRricxul saeWvo gatarebebs imis dasadastureblad, rom yvela aseTi gatarebis Sinaarsi garkveulia.

wina TariRiT gamowerili qviTrebi/ gadmoricxvebi bankSi ar aris droulad wardgenili

ufrosi molare yoveldRe amowmebs wina TariRiT gamowerili qviTrebis reestrs imis dasadastureblad, rom Semosavlebi miRebulia sworad, konkretuli dRisaTvis, xolo wina TariRiT daTariRebuli qviTrebi / gadaricxvebi bankSi saWiro dros aris miRebuli.

Semosavlis miRebuli Semosavlebi Semosavlebi maTi miRebisTanave

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aRricxva ar aris aRricxuli Semosavlebis wignSi an isini dagvianebiT aRiricxeba

aRiricxeba; gaicema danomrili qviTari, romelzedac miTiTebulia gadaxdis forma; uflebamosili piri (romelic damoukidebelia Semosavlebis mimRebi uflebamosili pirisagan) naRdi angariSsworebidan Semosul fulad saxsrebs yoveldRiurad udarebs Semosavlebis wigns; gacemuli qviTrebis danomvris Tanamimdevroba mowmdeba mTavar JurnalSi. uflebamosili piri ukavSirdeba debitorebs da atyobinebs dasafaravi Tanxis odenobas. uflebamosili piri pasuxismgebelia fuladi saxsrebis gacemis reestris ganaxlebaze.

aRricxuli depozitebi SeiZleba iyos: arazusti (SecdomebiT); gazrdili RirebulebiT (fiqtiuri depozitebi/gadametebuli odenobis depozitebi)

sabanko amonawerebs yovelTviurad unda udarebdes informacias fuladi saxsrebis bankSi Setana/aRricxvaze pasuxismgebeli pirisgan damoukidebeli piri

daSvebuli fasdaTmobebi gauTvaliswinebeli da aRuricxavia

debitorTa angariSebis Sesaxeb informacia unda gamoikvlios debitorebisa da sabanko Canawerebis warmoebisgan damoukidebelma pirma.

Semosavlebis wignSi Semosavlebi arasworad aRiricxeba

uflebamosili piri Semosavlebis wigns yovelTviurad udarebs auditis obieqtis mTavar buRaltrul wigns, damoukideblad amowmebs da mas xelmoweriT adasturebs; fuladi saxsrebis miReba udardeba salaros wignebs Semosavlebis wignze/aRricxvaze pasuxismgebeli pirisagan damoukideblad; Sedarebisas gamovlenil gansxvavebebs adasturebs uflebamosili piri.

miRebuli Semosavlebi marTebulad ar aris identificirebuli da sxva angariSzea aRricxuli

yovelTviuri gadamowmeba agreTve moicavs uflebamosili piris mier saeWvo angariSebis istoriis garkvevas da mis Sedarebas qviTrebTan/angariS-faqturebTan. saeWvo angariSebis istoria unda gamoikvlios uflebamosilma pirma; zemoxsenebul uflebamosil pirs unda daevalos saeWvo angariSebis Sesaxeb perioduli angariSgeba.

miRebuli Semosavlebi ar aris dakorespondentebuli debitorTa angariSebTan

uflebamosili piri droulad axdens debitorTa yovelTviur Sedarebas da xelmoweriT adasturebs mas; uflebamosili piri regularulad akontrolebs da aregulirebs Sedarebisas gamovlenili daufaravi Tanxebis amoRebis sakiTxs.

vadagadacilebul Tanxebs procenti ar ericxeba

uflebamosili piri yovelTviurad rwmundeba aRricxuli debitorebis mdgomareobis sisworeSi da mxolod amis Semdeg axdens maTze reagirebas (Setyobinebis gagzavniT); uflebamosili piri yovelTviurad amowmebs debitorul davalianebebze daricxuli procentebis siswores.

Semosavlis Semosavali auditis obieqtis xelmZRvaneloba

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dacva araavtorizebul sabanko angariSze akumulirdeba

niSnavs buRalters, rogorc uflebamosil pirs, romelsac SeuZlia organizaciis saxeliT bankis angariSis gaxsna.

Semosavlebi araavtorizebul sabanko angariSze droulad ar Cairicxa

uflebamosili piri bankis angariSs udarebs Semosavlebis wignsa da mTavar buRaltrul wigns, damoukideblad amowmebs aRniSnul angariSs da mas xelmoweriT adasturebs.

Semosavali moparuli an dakargulia

uflebamosili piri pasuxismgebelia dawesebulebis mier miRebuli yvela Semosavlis fizikur dacvaze; masve ekisreba pasuxismgebloba nebismier danakargze; uflebamosili piri avsebs da xels awers danakargebis reestrs, romelSic aRiricxeba yovelgvari moparuli Tu dakarguli Semosavali. uflebamosili piri, saWiroebisamebr, regularulad amowmebs sadazRvevo polisis moqmedebis sakiTxs; uflebamosilma pirma unda gansazRvros, Tu ra saxis zomebi unda iqnes miRebuli Semosavlis moparvis an dakargvis SemTxvevaSi; uflebamosilma pirma unda gansazRvrოს usafrTxoebis zomebi Semosavlis danakargis Sesamcireblad.

Seusabamobა danakargebis Camoweris procesSi

auditis obieqtis xelmZRvaneloba SeimuSavebs da amtkicebs danakargebis Camoweris politikas; danakargebis Camowera daSvebulia mxolod buRaltris an uflebamosili piris nebarTviT.

dakarguli Tanxa saTanado avtorizaciis gareSea Camowerili

gansazRvrulia im piris xelmowera, romelic uflebamosilia, Tanxa Camoweros.

danakargebi regularulad ar mowmdeba

danakargebs yovelTviurad amowmebs da xelmoweriT adasturebs Sesabamisi xelmZRvaneli piri.

wvdomis kontroli da ufleba-movaleobaTa ganawileba

SesaZlebelia naRdi fulis, safosto gzavnilebisa da qviTrebis moparva

molaris oTaxSi Sesvlis ufleba mxolod avtorizebul pirebs unda hqondeT.

salaro da seifi xelmisawvdomia

molaris oTaxisa da seifis gasaRebebi nebismier dros molaresTan unda inaxebodes.

ar aris gansazRvruli pasuxismgeblobა naRd fulTan mimarTebiT

samsaxurSi aryofnis dros molarem yovelTvis unda Seavsos dokumenti, romelSic miTiTebuli iqneba im droisaTvis seifSi arsebuli fuladi saxsrebis naSTebi.

arsebobs naRdi fulis danaklisi/naRdi fuli ukanonodaa miTvisebuli

dokuments, romelsac xels molare da misi zedamxedveli aweren, imis dasturia, rom ganxorcielda seifSi arsebuli fuladi saxsrebis gadaTvla da rom isiniSeesabameba qviTrebs.

pasuxismgeblobis dadgena SeuZlebelia/ aris ukanono miTvisebis faqtebi

molare buRaltrul wignSi xelmoweriT adasturebs dokumentis miRebas.

SesaZlebelia Semosavlis aRricxvis

Semosavlis aRricxvis Jurnalebis warmoeba da gamoyeneba Tanamimdevruli

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Jurnalebis moparva numeraciiT xdeba. aseTi Jurnalebi 5 wlis ganmavlobaSi unda inaxebodes.

Semosavlis marTvis monitoringi, mimoxilva da gaumjobeseba

ar xdeba riskisa da kontrolis meqanizmebis analizi, mimoxilva da gaumjobeseba

auditis obieqtis xelmZRvaneloba yovelwliurad axorcielebs arsebuli riskis Sefasebas Semosavlebis marTvasTan dakavSirebul politikasa da procedurebTan.

politikasa da procedurebTan Seusabamoba

auditis obieqtis xelmZRvaneloba yovelwliurad amowmebs Semosavlebis marTvasTan dakavSirebul politikasa da procedurebs, raTa arsebobdes imis rwmuneba, rom arsebuli kontrolis meqanizmebi marTebulad funqcionirebs riskis Sesamcireblad. damtkicebuli politikidan da procedurebidan nebismieri gadaxveva uflebamosilma pirma unda daadasturos da daamtkicos; Semosavlebis marTvasTan dakavSirebiT mudmivad tardeba Sesabamisi treningebi. auditis obieqtis xelmZRvaneloba SeimuSavebs da amowmebs samoqmedo gegmebs Sida an/da gare auditebis mier aRmoCenil sisusteebze.

miRebuli gamocdileba ar aris gaTvaliswinebuli Semosavlebis dagegmvis procesSi

auditis obieqtis xelmZRvaneloba yovelwliurad amowmebs, anaxlebs da amtkicebs Semosavlebis dagegmvas; auditis obieqtis xelmZRvaneloba Semosavlebis dagegmvis procesSi iTvaliswinebs Semosavlebis marTvasTan dakavSirebiT ukve arsebul gamocdilebas.

2. xarjebiauditis miznebi

1 sisrule (droSi gamijvnis CaTvliT)

imis dadastureba, rom yvela Sesyidva, dabrunebuli saqoneli, danakargi, zarali da koreqtireba, romelic unda gatarebuliyo xarjebSi, gatarebulia, an rom buRaltruli Canawerebidan gamorCenili ar aris arc erTi SenaZeni da danakargi

2 warmoSoba imis dadastureba, rom operaciebi da movlenebi auditis obieqtma mocemul finansur periodSi Tavisi saxeliT ganaxorciela da rom arc erTi aseTi operacia ar aris fiqtiuri an gayalbebuli

3 arseboba imis dadastureba, rom aRricxuli valdebulebebi arsebobs da rom Sesyidvis yvela aRricxuli operacia safuZvliania

4 gazomva (sizuste) imis dadastureba, rom buRaltruli Canawerebi da damadasturebeli uwyisebi maTematikurad koreqtulia da rom operaciebi zustad iqna aRricxuli

5 Rirebulebis Sefaseba imis dadastureba, rom valdebulebebi Sesabamisi RirebulebiTaa aRricxuli


imis dadastureba, rom aRricxuli valdebulebebi aris safuZvliani moTxovna momwodeblisa da kreditoris mimarT


imis dadastureba, rom yvela Sesyidvisa da kreditoruli davalianebis Sesaxeb informacia saTanadod iqna klasificirebuli da warmodgenili finansur angariSgebaSi

8 gadaxdili Tanxebis Sesabamisoba

imis dadastureba, rom xarjebTan dakavSirebuli operacia Tu movlena aris ekonomiuri SenaZeni, aseve resursebis efeqtiani da produqtiuli gamoyeneba.

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aucilebeli procedurebi1. saqonlisa da momsaxurebis SesyidviT warmoSobili aRuricxavi valdebulebebis gamosavlenad unda Semowmdes dokumentacia, romelic saangariSgebo wlis dasrulebis Semdgom periods ganekuTvneba:a) kreditoruli davalianebebis uwyisebi da angariS-faqturebi (gansakuTrebiT _ iseTi momwodeblebi da maTi angariS-faqturebi, romlebic sxvadasxva monacemebis Sedarebisas gamovlinda), Sesyidvebis amsaxveli Jurnalebi, gadasaxdelebis amsaxveli Jurnalebi da daumuSavebeli dokumentaciebi; b) sagadaxdo davalebebis qviTrebi, salaros wignebi da gadauxdeli qviTrebis dokumentacia.2. gansakuTrebuli yuradReba unda mieqces mogeba-zaralis im angariSebis ZiriTadi procedurebisა da testebis Sedegebs, romlebSic SeiZleba gamovlindes aRuricxavi valdebulebebi. 3. Sesyidvebis droSi gamijvnis testirebis proceduras dadebiTi damokidebuleba unda hqondes maragebis droSi gamijvnis testirebis procedurasTan.4. Tu dadasturebis procedurebi saangariSgebo wlis dasrulebamde xorcieldeba sisrulis, sizustisa da safuZvlianobis dasadasturebeli auditoruli testireba Sualedur periodSi (auditis msvlelobisas) unda Catardes.5. ucxour valutaSi valdebulebebi gadayvanili unda iqnes larSi, forvarduli kontraqtebiT (aseTebis arsebobis SemTxvevaSi) gaTvaliswinebuli kursiT an wlis bolos arsebuli kursiT.6. sakmarisi auditoruli rwmunebulebis mopovebis mizniT unda ganxorcieldes gansazRvruli analitikuri procedurebi sisrulis dasadastureblad.

xarjebis operaciebis sasicocxlo ciklis/procesis aRwerilobis magaliTiqvemoT mocemuli 1_6 etapebi aris xarjebis operaciebis sasicocxlo cikli saqonlis an/da momsaxurebis Sesyidvis dagegmvidan, romelic aucilebelia organizaciis strategiuli miznebis misaRwevad, Sesyiduli saqonlisa da momsaxurebis marTvis monitoringamde da gamovlenili sisusteebis gaTvaliswinebamde.xarjebis operaciebis sasicocxlo ciklis etapebia:1. SesaZeni saqonlis an/da momsaxurebis dagegmva (maT Soris, qvedanayofebis/departamentebis moTxovnis marTva); 2. saqonlis an momsaxurebis Sesyidva;3. momaragebis sistemis marTva;4. saqonlisa da momsaxurebis Rirebulebis gadaxda;5. aqtivebis gasvlis (Camowera an gayidva/gasxviseba) marTva;6. saqonlisa da momsaxurebis marTvis/moxmarebis monitoringi, Semowmeba da gaumjobeseba.xarjebis operaciebis sasicocxlo ciklis TiToeuli etapisaTvis mosalodneli riski da masze reagirebisaTvis Sesabamisi kontrolis meqanizmebi detaluradaa ganxiluli qvemoT mocemul cxrilSi.

operacia riski kontrolis meqanizmebiSesaZeni saqonlis an/da momsaxurebis dagegmva (maT Soris, qvedanayofebis/departamentebis moTxovnis marTva)

saqonlis an momsaxurebis Sesyidvebi ar aris dakavSirebuli auditis obieqtis strategiul gegmasTan da biujetTan

arsebobs Sesyidvebis gegmis damtkicebuli dokumenti gasawevi xarjebis miznebis axsna-ganmartebebiT, romliTac dasturdeba da aixsneba strategiul gegmasa da biujetSi Setanili xarjebis racionaluroba; Sesyidvebis gegmis dokumentiს damtkicebamde uflebamosili piri mas safuZvlianad Seiswavlis, raTa dadgindes gasawevi xarjebis realuroba.

saqonlis/momsaxurebis mowodeba Seferxebulia, radgan aseTi saqoneli/momsaxureba deficituria

uflebamosili piri mimoixilavs Sesyidvebis gegmas da mxedvelobaSi iRebs yvela SesaZlo dagvianebas saqonlis/momsaxurebis miRebaSi.

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operacia riski kontrolis meqanizmebisaqonlis an momsaxurebis Sesyidva

saqoneli an momsaxureba SeZenilia avtorizaciis (uflebamosili piris damowmebis) gareSe

Sesyidvebis avtorizacias uflebamosili piri axorcielebs.

saqoneli an momsaxurebა SeZenilia kanonmdeblobis, instruqciebisa da Sesyidvis moTxovnis darRveviT

saqoneli/momsaxureba miRebulia damtkicebuli wesebis Sesabamisad, tenderebis, fasTa kotirebebis da erT pirTan molaparakebebis safuZvelze; SerCeuli saqonlis/momsaxurebis SekveTas aformebs da amtkicebs uflebamosili piri, romelic damoukidebelia saqonlis/momsaxurebis tenderebisa da fasTa kotirebebis safuZvelze Sesyidvaze gadawyvetilebis mimRebi pirisagan.

imis gamo, rom ar Catarebula bazris Seswavla da saWiro momsaxurebis/saqonlis seqtoris analizi, ver iqna uzrunvelyofili saukeTeso momwodeblis SerCeva

uflebamosili piri axorcielebs bazris Seswavlas da atarebs saWiro momsaxurebis/saqonlis seqtoris analizs, raTa gamoavlinos potenciuri da saukeTeso pirobebis momwodebeli, romlisganac moxdeba momsaxurebis/saqonlis Sesyidva Sesyidvebis gegmisa da Sexvedrebis oqmebis Sesabamisad.

SeZenilia is saqoneli an momsaxureba, romelic ar yofila gaTvaliswinebuli Sesyidvis gegmaSi an biujetSi

uflebamosili piri SekveTis ganTavsebamde amowmebs saqonlis an momsaxurebis Sesyidvis gegmasTan Sesabamisobas; Tu SesaZeni saqoneli an momsaxureba ar aris Setanili saqonlis an momsaxurebis Sesyidvis gegmaSi, mis SeZenamde Sesyidvis avtorizacias axorcielebs uflebamosili piri.

sakvalifikacio moTxovna mikerZoebulia da arasworad aris Sefasebuli

sakvalifikacio moTxovnas amtkicebs uflebamosili piri an komiteti; Semdeg ki es moTxovnა oqmSi aisaxeba; arsebobs Sefasebis procesis mtkicebuleba.

arsebobs interesTa konfliqti

interesTa konfliqtis Tavidan asacileblad ivseba da xelmoweriT dasturdeba deklaracia.

SesyidvaSi monawileebisaTvis xelmisawvdomia informacia, romlis gagebis uflebac maT ar aqvT

Sesyidvis procesSi monawile uflebamosili piri xels awerს eTikis kodeqsiT gaTvaliswinebuli moTxovnebis dacvis valdebulebas.

Sesyidvebis departamenti ar iyenebs SerCeul da damtkicebul momwodebels

uflebamosili piri xelmoweriT amtkicebs monacemTa bazidan potenciuri momwodeblebis sias; aRniSnuli sia periodulad unda Semowmdes da ganaxldes.

xelSekrulebebi SezRudulი raodenobis momwodeblebTan ideba

uflebamosili piri amowmebs bolo periodis momwodeblebis ganaxlebul sias/monacemTa bazas da imas, rom droTa ganmavlobaSi yvela iqnes mowveuli SemoTavazebebis warmosadgenad.

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operacia riski kontrolis meqanizmebiSekveTebi saqonelze an momsaxureბაze gagzavnilia, magram saqoneli/momsaxureba an saerTod ar aris miRebuli an miRebulia dagvianebiT

SekveTil saqonelze miRebuli invoisi Tanamimdevruli numeraciiT unda iyos daarqivebuli, rasac sisrulis dasadastureblad amowmebs auditori. miRebuli invoisi unda Seudardes miRebul saqonelze gaformebul miReba-Cabarebis aqtebs imis dasadastureblad, rom SekveTili saqoneli miRebulia.

daniSnuli arian iseTi konsultantebi, romlebic ver akmayofileben xarisxisa da efeqtianobis minimalur moTxovnebs

უflebamosili piri unda darwmundes, rom konsultantebTan dadebul xelSekrulebaSi da `uflebamosilebis sazRvrebSi~ (TOR) gaTvaliswinebulia iseTi minimaluri moTxovnebi, rogorebicaa xarisxi da efeqtianoba; `uflebamosilebis sazRvrebSi~ miTiTebulia Sesabamisi profesiis (profilis) eTikis kodeqsi, raTa davalebebi nebismier dros eTikis principebis dacviT Sesruldes; uflebamosili piri xelSekrulebis dadebisas iseT pirobebs adgens, romlebic konsultantebisagan miukerZoebeli rCevebis micemas moiTxovs.

Sesyidvis procesi normebis darRveviT Catarda

Sebamisi uflebamosili piri ikvlevs informacias TanamSromlis winaaRmdeg _ korufciis, araswori qcevis an damtkicebuli procedurebis darRvevis Sesaxeb; Sesabamisi uflebamosili piri regularulad anaxlebs TaRliTobis Tavidan acilebis gegmas; Sesyidvis procesSi monawileTa movaleobebi saTanadodaa gadanawilebuli.

SeZenili saqonlis SemosavalSi aReba da dasawyobeba (maragis moculobebis dadgena)

dadgenili ar aris maragis optimaluri moculoba

maragis minimalur da maqsimalur moculobebs da Sesyidvebs Soris periods adgens, regularulad amowmebs da adasturebs Sesabamisi uflebamosili piri.

SeZenili saqonlis SemosavalSi aReba da dasawyobeba (momwodeblis Sefaseba)

auditis obieqti ar iRebs gadaxdili safasuris Sesabamis momsaxurebas (mowodebis dro, xarisxi da raodenoba)

momsaxurebis Sesyidvis dros momsaxurebis miRebaze pasuxismgebeli piri avsebs standartul Sefasebis kiTxvars; yoveli axali operaciis ganxorcielebamde uflebamosilma pirma unda gadaxedos momwodebelze wina periodebSi Sevsebul, maTi saqmianobis Sefasebis standartul kiTxvarebs; uflebamosilma pirma unda uzrunvelyos, rom potenciuri momwodeblebis siidan amoRebul iqnen is gamovlenili momwodeblebi, romlebic ar akmayofileben dadgenil standartebs (standartuli Sefasebis kiTxvarebze dayrdnobiT).

momwodeblebis qceva araeTikuria

uflebamosili piri ganixilavs TaRliTobis Sesaxeb gancxadebas, saCivars da angariSs abarebs Sesabamis pasuxismgebel pirs; situaciis gamosasworeblad tardeba Sesabamisi RonisZiebebi.

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operacia riski kontrolis meqanizmebiSeZenili saqonlis SemosavalSi aReba da dasawyobeba (saqonlis miReba)

xdeba miRebuli saqonlis qurdoba/miTviseba TanamSromlis an mesame mxaris mier

miRebuli saqonlis dasawyobeba xdeba mxolod dacul adgilebze; saqonlis mimRebi piri saqonlis SemkveTi da gadamxdeli pirebisagan damoukidebeli unda iyos; saqonlis SekveTasa da miRebas auditis obieqtis xelmZRvaneloba da zedamxedvelebi akontroleben; xdeba saqonlis miRebisa da usafrTxo Senaxvis pasuxismgeblobaTa gamijvna.

miRebuli saqonlis monacemebi ar Seesabameba SekveTili saqonlis monacemebs

SesyidvebTan dakavSirebuli dokumentaciis aslebi saqonlis mimReb ganyofilebas egzavneba; saqonlis miReba-Cabarebis aqti saqonlis mimReb ganyofilebaSi, saqonlis miRebisTanave formdeba; saqonlis miReba-Cabarebis aqti mxolod im SemTxvevaSi formdeba, Tu miRebuli saqonlis monacemebi emTxveva SekveTili saqonlis monacemebs.

mowodebuli saqoneli dazianebulia

saqonlis miReba dasrulebulad mxolod mas Semdeg iqneba miCneuli, rac saqonlis mimRebi ganyofileba daadasturebs, rom saqoneli miRebulia, Semowmebulia da SekveTasTan Sedarebulia; dazianebuli an wundebuli saqoneli ar unda iqnes miRebuli da momwodebels unda daubrundes (rac dokumenturad unda aisaxos).

SeZenili saqonlis SemosavalSi aReba da dasawyobeba (aRricxva)

miRebuli saqoneli ar aris aRricxuli maragis moZraobis uwyisSi

uflebamosili piri, romelic damoukidebelia damkveTi an mimRebi pirebisagan, valdebulia uzrunvelyos yvela monacemis droulad Setana maragis moZraobis uwyisSi; uflebamosilma pirma unda Seamowmos invoisis monacemebi (TviTRirebulebis, ganawilebis, TariRisa da sxva) da unda Seudaros maragis moZraobis uwyisSi warmodgenil monacemebs.

miRebuli saqoneli arasworad aris aRricxuli (ganawileba, raodenoba, TariRebi da sxva)

maragze materialurad pasuxismgebeli piri amowmebs damadasturebel dokumentebs, maragis moZraobis uwyisSi saqonlisa da momsaxurebis Sesaxeb informacias (maT Soris, TviTRirebulebas, ganawilebas, TariRsa da sxva) da udarebs angariS-faqturebs.

arsebobs maragis danakargebi

aqtivebi/maragi saTanadodaa daculi, radgan sawyobSi Sesvla SezRudulia da eqvemdebareba kontrols; sawyobidan aqtivebis maragis gamotana uflebamosili piris avtorizaciiT xdeba; sadazRvevo xelSekruleba dadebulia. regularulad unda moxdes misi gadaxedva da ganaxleba; danakargebis reestri ivseba yvela dakarguli, moparuli Tu dazianebuli aqtivebisaTvis/maragisaTvis; TiToeuli aqtivis/maragis dakarvas akontrolebs xelmZRvaneloba, romelic Sesabamis zomebs iRebs; moparuli an dakarguli aqtivebi/maragebi aqtivebis/maragebis reestrSi aRiricxeba.

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operacia riski kontrolis meqanizmebiSeZenili saqonlis SemosavalSi aReba da dasawyobeba (saqonlis gacema da ganawileba sawyobidan)

maragi arasworadaa gacemuli (maT Soris, araswori maragi an/da maragis gacemis araswori aRricxva)

saqonlis/maragebis mimRebi piri adasturebs saTanado maragis miRebas da xels awers sasaqonlo zednadebs; uflebamosili piri damoukideblad udarebs sasaqonlo zednadebebs maragis aRricxvis uwyiss da Seusabamobis SemTxvevaSi axdens reagirebas. mobrunebuli saqoneli/maragi aRiricxeba maragis moZraobis uwyisebSi, mobrunebis mizezebis aRniSvniT, rac ecnoba uflebamosil pirs.

saqonlisa da momsaxurebis Rirebulebis gadaxda

momwodeblisaTvis gadaxdilia Tanxebi miuRebeli saqonlisTvis an iseTi saqonlisTvis, romelic ar yofila SekveTili an romelic dazianebuli saxiT aris miRebuli

kreditoruli davalianebis gadaxdis operacia damoukidebelia saqonlis SekveTisa da miRebis operaciisagan; angariSsworebamde momwodeblis angariS-faqturebis dednebi unda Seudardeს SekveTis asls da saqonlis miReba-Cabarebis aqts; kreditoruli davalianebis gadaxdaze pasuxismgebeli piri amowmebს gadaxdis damadasturebel yvela dokuments.

momwodebels vadaze adre gadauxades

momwodeblebisTvis gadaxdebze pasuxismgebeli piri amowmebs xelSekrulebiT gaTvaliswinebul gadaxdis pirobebs da Semdgom iTxovs anazRaurebas.

momwodebels araswori Tanxa gadauxades an masTan angariSsworeba ar momxdara;arsebobs aRuricxavi valdebulebebi

gadauxdeli Tanxebis gamosavlenad yovelTviurad xorcieldeba Sedarebebi momwodeblebTan (kreditorebTan); kreditorebTan Sedarebis Sedegad gamovlenili gadauxdeli, gansakuTrebiT _ xangrZlivad vadagadacilebuli kreditoruli davalianebebi regularulad mowmdeba da miiReba saTanado zomebi; damoukidebeli zedamxedveli piri regularulad amowmebs kreditorul Sedarebebs.

ar aris gamoyenebuli fasdaTmobebis SesaZlebloba

momwodeblis mier gamogzavnil invoiss ganixilavs Sesabamisi uflebamosili piri, raTa gansazRvros SesaZlo fasdaTmobebi; fasdaTmobebis Semcvel kreditorul davalianebebs, sxva kreditoruli davalianebebisagan gansxvavebiT, gadaxdis dros eniWeba upiratesoba; uflebamosili piri SerCeviT gadaamowmebs invoisebs, raTa darwmundes, rom SesaZlo fasdaTmobebi gamoyenebul iqna.

gadaxdebi vadagadacilebulia

momwodeblis invoisi egzavneba Sesabamis ganyofilebas miRebis TariRis dasasmelad da gadaxdis droulad uzrunvelsayofad; Tu gadaxda vadagadacilebulia, gadaxdaze uflebamosili piri amowmebs momwodeblis mier gamogzavnili invoisis TariRs da miRebis TariRs, romelic damowmebulia uflebamosili piris xelmoweriT; vadagadacilebuli gadaxdebis identificirebisas xorcieldeba marTebuli qmedebebi pasuxismgebeli pirebis winaaRmdeg.

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operacia riski kontrolis meqanizmebimomwodebelTan angariSsworeba moxda winaswar, mowodebuli momsaxurebis miRebis daudastureblad

gadaxdaze uflebamosili piri gadaxdis ganxorcielebamde amowmebs yvela damadasturebel dokumentacias.

aqtivebis gasvlis (Camowera an gayidva/gasxviseba) marTva

gayidulia is saqoneli, romelic kvlav akmayofilebs organizaciaSi arsebul moTxovnas

uflebamosili piri adasturebs da asabuTebs im aqtivis gayidvas, romlis fizikuri mdomareoba da xandazmuloba aRar akmayofilebs organizaciaSi arsebul moTxovnebs.

saqoneli, romelic aRar akmayofilebs organizaciaSi arsebul moTxovnაs, gayidulia sabazro Rirebulebaze nakleb fasad

saqonlis gayidvaze pasuxismgebeli piri damoukidebelia saqonlis SekveTasa da miRebaze uflebamosili pirisagan; regularulad tardeba im Camowerili an gayiduli aqtivebis analizi, romelTa Rirebulebac naklebia wminda sabalanso Rirebulebaze. Eanalizi unda Caataros aqtivebis SemkveTi da Semsyidveli pirebisagan damoukidebelma uflebamosilma pirma; gayidul/gasxvisebul an Camoweril saqonelze Catarebuli analizi unda gadaamowmos da daadasturos Sesabamisma uflebamosilma pirma.

gayiduli saqonlis Tanxa ar aris miRebuli

Tanxebis miRebaze pasuximgebeli piri damoukidebelia gayidvebze pasuxismgebeli pirisაgan; regularulad unda xdebodes gayiduli aqtivebiT warmoSobili debitoruli davalianebebis gadaxedva.

saqonlisa da momsaxurebis marTvis/moxmarebis monitoringi, Semowmeba da gaumjobeseba

ar xdeba riskisa da kontrolis meqanizmebis analizi, Semowmeba da gaumjobeseba

auditis obieqtis xelmZRvaneloba yovelwliurad axorcielebs saqonlisa da momsaxurebis riskis Sefasebis instruqciebisa da procedurebis gadaxedvasa da ganaxlebas.


arsebobs auditis obieqtis xelmZRvanelobis mier xarjebTan dakavSirebuli instruqciebisa da procedurebis yovelwliuri ganxilvis mtkicebuleba, rac uzrunvelyofs Sesaferisi kontrolis meqanizmebis danergvas da xarjebTan dakavSirebuli riskis Semcirebas; yovelgvari cvlileba instruqciebsa da procedurebSi unda daadasturos saTanadod uflebamosilma pirma; arsebobs imis mtkicebuleba, rom auditis obieqtis xelmZRvaneloba Tavis samoqmedo gegmaSi iTvaliswinebs Sida an/da gare auditebis Sedegad gamovlenil sakiTxebs.

3. saxelfaso operaciebis cikliauditis miznebi

1 sisrule imis dadastureba, rom yvela saxelfaso operacia, romelic unda aRricxuliyo, aRricxulia, xolo valdebulebebi – daricxuli

2 warmoSoba imis dadastureba, rom saxelfaso operaciebi organizaciis sasargeblod mocemul finansur periodSi ganxorcielda

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3 arseboba imis dadastureba, rom aRricxuli saxelfaso operaciebi da daricxuli valdebulebebi kanonieria

4 gazomva imis dadastureba, rom buRaltruli Canawerebi da damadasturebeli uwyisebi maTematikurad koreqtulia

5 Rirebulebis Sefaseba imis dadastureba, rom aRricxuli saxelfaso valdebulebebi keTilsindisieradaa warmodgenili


imis dadastureba, rom aRricxuli saxelfaso valdebulebebi organizaciis mimarT kanonieri pretenziis safuZvelia

7 informaciis warmodgena/ganmatebiTi SeniSvnebi

imis dadastureba, rom saxelfaso operaciebis ciklis Sesaxeb informacia saTanadod iqna warmodgenili da ganmartebulia finansur angariSgebaSi.

aucilebeli procedurebi1. komponentebis testirebamde yovelTvis unda Catardes specialuri analizuri Semowmeba.2. droebiTi dasaqmebis dausabuTebulobam SeiZleba mniSvnelovani auditoruli riski warmoqmnas da, Tu Tanxa arsebiTia, arsebiTi mtkicebuleba unda iqnes mopovebuli.

saxelfaso operaciebis sasicocxlo ciklis/procesis aRwerilobis magaliTiqvemoT mocemuli 1–6 etapebi aris adamianuri resursebis operaciebis sasicocxlo cikli konteqstidan da mmarTvelobiTi aspeqtebidan imis Sefasebamde, Tu rogor SeiZleba momsaxurebis miwodebis miznebis gaumjobeseba, rac, Tavis mxriv, kvlav dawesebulebis strategiuli dagegmvis procesSi unda aisaxos.operaciebis sasicocxlo ciklis TiToeuli elementisaTvis detalizebulia riski da misi Semcirebis kontrolis meqanizmebi1. adamianuri resursebis marTvis dagegmva da biujetireba;2. TanamSromlebis SerCeva da miReba;3. TanamSromlebis treningi, ganviTareba da SenarCuneba;4. dasaqmebis xelSekrulebis Sewyveta (gadadgoma, pensiaze gasvla, gaTavisufleba);5. operaciebis damuSaveba;6. momsaxurebis miwodebis gaumjobeseba (adamianuri resursebis xelmZRvanelobis monitoringi, gadaxedva da gaumjobeseba).


riskebi kontrolis meqanizmebi

adamianuri resursebis marTvis dagegmva da biujetireba

adamianuri resursebis marTvis dagegmva da biujetireba ar aris dakavSirebuli dawesebulebis strategiul gegmasTan an biujetTan, an araefeqtiania momsaxurebis gawevis miznebis miRwevis TvalsazrisiT

dawesebulebas aqvs adamianuri resursebis marTvis gegma, romelic gamomdinareobs dawesebulebis strategiuli gegmidan da dakavSirebulia momsaxurebis gawevis miznebTan; adamianuri resursebis marTvis gegmas yovelwliurad ixilavs da anaxlebs xelmZRvaneloba, rasac adasturebs, magaliTad, xelmZRvanelobis mier damtkicebuli oqmi an gegmis xelmowera; dawesebulebas aqvs damtkicebuli organizaciuli struqtura, romelic moicavs TiToeul Tanamdebobas, uflebamosilebisa da angariSvaldebulebis doneebs. organizaciuli struqtura aseve safuZvlad udevs movaleobaTa iseT ganawilebas, rom personalis arc erT wevrs ar mouxdes Seusabamo funqciebis Sesruleba; dawesebulebaSi TiToeuli TanamdebobisaTvis damtkicebulia werilobiTi samsaxurebrivi movaleobebis aRweriloba; yvela davaleba da avtorizacia werilobiTi formisaa da Setanilia samsaxurebrivi movaleobebis aRwerilobebSi, Sromis xelSekrulebebSi

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(saWiroebisamebr) da efeqtiani saqmianobis SeTanxmebaSi, romelsac uflebamosili piri udebs TanamSromels; xelmZRvaneloba amowmebs da amtkicebs adamianuri resursebis wliur biujets mas Semdeg, rac darwmundeba, rom personali da struqtura Sesaferisia momsaxurebis gawevis miznebis misaRwevad; arsebobs imis mtkicebuleba, rom vakanturi Tanamdebobis Sesavsebad biujetSi sakmarisi Tanxebia.

TanamSromlebis SerCeva da miReba

arsebobs miRebuli/arsebuli TanamSromlebis siWarbe, aradamakmayofilebeli an iseTi personali, romelic saWiro ar aris

Tanamdebobis mTavar amocanebs da am Tanamdebobaze dasaniSni piris moTxovnebs maTi ganxilvis Semdeg da arsebuli piris Secvlamde an axal Tanamdebobaze daniSvnamde Sesabamisi uflebamosili piri udarebs samsaxurebrivi movaleobebis aRwerilobas; samuSaos Sefaseba da klasifikacia sruldeba/ganaxlebas eqvemdebareba da damoukideblad mtkicdeba axali an Semcvleli Tanamdebobebis Sevsebamde. aseve unda ganaxldes Sesabamisi informacia adamianuri resursebis sistemaSi; SesarCevi komisia ikribeba (saWiroebisamebr), atarebs gasaubrebas da adgens mocemul Tanamdebobebze savaraudo kandidatebs; SerCevisa da gasaubrebis adekvaturma procedurebma unda uzrunvelyos mxolod kompetenturi da sando personalis miReba; SerCevis sakontrolo kiTxvari ivseba da inaxeba TiToeuli TanamSromlis pirad saqmeSi; SerCevis sakontrolo kiTxvari unda Seicavdes SesarCevi komisiis wevrTa monacemebs da sxva Sesabamis informacias; yvela moTxovna TanamSromlebis miRebaze an gaTavisuflebaze unda modiodes im ganyofilebidan, romelic aseT moTxovnas akeTebs, da werilobiT unda iyos warmodgenili; moTxovnas xeli unda moawerოn saTanadod uflebamosilma pirma da ganyofilebis ufrosma biujetis miTiTebis Semdeg.

TanamSromlebi, romlebic saWiro arian dawesebulebis strategiuli miznebis misaRwevad, ar iqnen miRebuli

yvela (da ara mxolod vakantur) Tanamdebobas yovelwliurad ganixilavs da damoukideblad gansazRvravs xelmZRvaneloba; xelmZRvanelobam Caatara yovelwliuri ganxilva dawesebulebis strategiul miznebTan mimarTebiT; xelmZRvaneloba gansazRvravs vakanturi Tanamdebobebis Sevsebis

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saSualo vadas da ganixilavs dausabuTebeli dagvianebebis mizezebs; xelmZRvaneloba iRebs Sesabamis zomebs vakanturi Tanamdebobebis SevsebaSi ganmeorebiTi an dausabuTebeli dagvianebebis winaaRmdeg; xelmZRvanelobis nebarTva saWiroa aucilebeli damatebiTi TanamdebobebisaTvis biujetis farglebSi.

TanamSromlebis treningi, ganviTareba da SenarCuneba

momsaxurebis gawevis mosalodneli xarisxi ar aris miRweuli, an momsaxurebis miwodeba ar umjobesdeba

muSaobis efeqtianobis uwyveti xelmZRvaneloba savaldebuloa yvela Tanamdebobis pirisaTvis, romelsac eqvemdebarebian sxva TanamSromlebi; muSaobis efeqtianobis werilobiTi Sefaseba tardeba yvela TanamSromlisaTvis (sul mcire weliwadSi orjer). aseT Sefasebebs xels aweren Semfasebeli da Sefasebuli TanamSromlebi; calkeuli TanamSromlisaTvis ganviTarebis werilobiTi gegmebi, saWiroebisamebr, mzaddeba da mowmdeba yovelwliurad; muSaobis efeqtianobis Sefasebebs da ganviTarebis gegmebs damoukideblad amowmebs Sesabamisi uflebamosili Tanamdebobis piri, raTa darwmundes, rom TanamSromelTa ganviTarebis saTanado procesi mudmivad mimdinareobs; muSaobis efeqtianobis Sefasebebi da ganviTarebis gegmebi TanamSromelTa pirad saqmeebSi inaxeba; tardeba TanamSromelTa efeqtiani treningi maTi muSaobis efeqtianobis gaumjobesebisa da profesiuli zrdisaTvis; xelmZRvaneloba yovelwliurad afasebs muSaobis efeqtianobas da ganviTarebisa da treningis Sedegad miRebul sargebels xarjebis TvalsazrisiT.

momsaxurebis gawevis miznebi ar aris miRweuli TanamSromelTa dabali TviTSegnebis gamo

adamianuri resursebis yovelwliuri dagegmva moicavs TanamSromelTa TviTSegnebis mxardaWerasa da gaumjobesebasTan dakavSirebul elementebs; winsvlisa da dawinaurebis moTxovnebi yvela TanamSromels mkafiod ganemarta; saWiroebisamebr, daniSvnebi, bonusebi, dawinaureba da gadayvana sxva departamentebidan droulad sruldeba; personalis saCivrebze reagireba droulad xdeba; TanamSromelTa saCivrebis reestrs (saCivris nomeri da Sinaarsi) regularulad amowmebs uflebamosili Tanamdebobis piri, razedac droulad miiReba saTanado zomebi. saCivrebis Sesaxeb informacia

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aseve adamianuri resursebis sistemaSi unda iqnes Setanili.

momsaxurebis gawevis miznebi ar aris miRweuli imis gamo, rom dawesebulebidan kargi TanamSromlebi midian

dawesebulebas aqvs qcevis kodeqsi, romelSic ganmartebulia TanamSromelTa misaRebi qceva, interesTa konfliqti da is eTikuri standartebi, romlebic yvela TanamSromelma unda daicvas; dawesebulebas aqvs TanamSromelTa SenarCunebis oficialuri politika, romelsac xelmZRvaneloba regularulad ganixilavs misi efeqtianobis Sesafaseblad; dawesebulebis qcevis kodeqsi gasagebia yvela TanamSromlisaTvis da xelmZRvaneloba ganuxrelad icavs am kodeqsis debulebebs; dawesebulebas aqvs Rirebulebebi, romlebsac xelmZRvaneloba mudmivad icavs; qcevis kodeqsi da dawesebulebis Rirebulebebi regularulad ganemarteba yvela TanamSromels; TanamSromelTa urTierTobebi (SromiTi urTierTobebis CaTvliT) daculia samarTlianad da Tanamimdevrulad; arsebobs finansuri da sxva wamaxalisebeli sqemebi (xelfasis gazrda, bonusi), romlebic qmnis muSaobis efeqtiani xelmZRvanelobis sistemis nawils da romelTa Sesaxeb informacia aseT sqemebSi monawile yvela TanamSromels miewodeba; bonusis kriteriumebi mkafiodaa gansazRvruli da Seesabameba winaswar dasaxul miznebs.

TanamSromlebi uunaroni arian

sistematuri ganviTarebis mxardaWera yvela im TanamSromlis mimarT, romlis muSaobis efeqtianobac 6 TveSi erTxel fasdeba, aseTi mxardaWeris aucileblobaze miuTiTebs; Tu muSaoba gamosasworebeli/ganviTarebiTi mxardaWeris Semdegac araefeqtiania, miRebuli unda iqnes zomebi TanamSromelTa uunarobis gamo maT dasaqveiTeblad an gasaTavisufleblad; xdeba daqveiTebisa da gaTavisuflebis SemTxvevebis drouli aRricxva adamianuri resursebis sistemaSi zedmeti odenobis xelfasebis gadaxdis gamosaricxad.

dasaqmebis xelSekrulebis Sewyveta(gadadgoma, pensiaze gasvla, gaTavisufleba)

momsaxurebis gawevis miznebi ar aris miRweuli Seuferebeli TanamSromlebis gamo (TanamSromlebi ar ganviTardnen; disciplina dabal donezea an droulad ar moxda TanamSromelTa Secvla)

dawesebuleba mkacrad icavs Sesabamisi sakanonmdeblo normebis damrRvevi nebismieri TanamSromlis mimarT disciplinuri sasjelis gamoyenebasTan dakavSirebul wesebs; Sesabamisi strategia SemuSavebulia da daculia TiToeuli TanamSromlis gaTavisuflebis SemTxvevebisaTvis (magaliTad, gasaubreba gaTavisuflebis SemTxvevaSi, dawesebulebis aqtivebis

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dabrunebis sakontrolo forma, parolis, wvdomis kontrolis saSualebebis Secvla da sxva); drouli qmedeba (magaliTad, sapensio asakis TanamSromlebis Semcvleli personalis winaswar SerCeva; gadamdgari an gaTavisuflebuli personalis Sesacvlelad SerCevis procesis dauyovnebliv dawyeba; adamianuri resursebis sistemaSi arsebuli 65 wels miRweuli personalis Sesaxeb informaciis Semowmeba.

operaciebis damuSaveba

TanamSromlebi araswor anazRaurebas iReben, saerTod ar iReben anazRaurebas an maT anazRaureba Seusrulebeli samuSaosaTvis eZlevaT

saxelfaso informaciis dafiqsirebaze pasuxismgebeli Tanamdebobis pirebi ar arian damokidebuli TanamSromelTa daniSvnasa da gaTavisuflebaze da anazRaurebis gazrdaze pasuxismgebel pirebze; piri, romelic damoukidebelia saxelfaso uwyisebis momzadebaze pasuxismgebeli pirebisagan, valdebulia Seamowmos saxelfaso angariSebebi; saxelfaso informaciis dafiqsirebaze pasuxismgebeli Tanamdebobis pirebi ar arian damokidebuli im pirebze, romlebic pasuxismgebeli arian mTavar buRaltrul wignSi informaciis Setanasa da TanamSromelTa saxelfaso angariSebis damuSavebaze; dasaqmebis werilebi mzaddeba yvela axali TanamSromlisaTvis (werilis erTi, Sesabamisi TanamSromlis mier xelmowerili asli dawesebulebaSi inaxeba). aseT werilebs xels awers Sesabamisi uflebamosili piri, romelic damoukidebelia saxelfaso uwyisebis momzadebisagan; daniSvnis, mivlinebis, dawinaurebis, gadayvanisa da xelfasis Secvlis nebarTvebi droulad aris Setanili personalis failebSi; TiToeuli TanamSromlisaTvis dawesebulia individualuri piradi saqme, romelSic, sxva masalebTan erTad, Sedis piradi informacia, xelmowerili dasaqmebis werili, anazRaurebis gazrdis avtorizaciebi da disciplinuri detalebi; dasaqmebis xelmowerili werilebi TiToeuli Sesabamisi TanamSromlis pirad saqmeSi inaxeba; personalis TiToeuli wevris daniSvnis saxelfaso monacemebTan Sesabamisoba damoukideblad mowmdeba da aseTi Semowmeba Sesabamisad dasturdeba; saxelfaso uwyisebs yovelTviurad amowmebs da xels awers Sesabamisi uflebamosilი piri; Sesabamisi uflebamosili piri akontrolebs pensiaze gasuli/gaTavisuflebuli TanamSromlebis

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amoRebas saxelfaso angariSsworebis sistemidan; daricxuli xelfasebis Sedarebas yovelTviurad axdens Sesabamisi uflebamosili piri (gasul TveSi gadaxdili daricxuli xelfasebi + daniSvnebi – gaTavisuflebebi = mimdinare Tves gadaxdil daricxul xelfasebs); daricxuli xelfasebis yovelTviur Sedarebas amowmebs Sesabamisi uflebamosili piri; yvela sxva saxelfaso monacemis (magaliTad, zeganakveTuri anazRaurebebi, Svebulebis anazRaurebebi, waxalisebebi, stipendiebi, mgzavrobis xarjebis anazRaurebis moTxovnebi, kvebisa da dabinavebis xarjebis anazRaurebis moTxovnebi, sesxebis dafarva, yadaRis dadebis brZanebebi da sxva) siswores adasturebs Sesabamisi uflebamosili piri da Sesabamisad xdeba adamianuri resursebis sistemis ganaxleba; menejeri nergavs da iyenebს Sesaferis meqanizmebs TanamSromelTa Svebulebebisa da zeganakveTuri samuSao saaTebisTvis; menejeris Canawerebi unda Seudardes adamianuri resursebis departamentis Canawerebs (sul mcire weliwadSi orjer); saxelfaso da adamianuri resursebis monacemebs periodulad (sul mcire weliwadSi erTxel) amowmebs da amgvar Semowmebas adasturebs Sesabamisi uflebamosili piri; zeganakveTuri saaTebisa da xarjebis (magaliTad, kvebisa da dabinavebis, mgzavrobis da sxva) anazRaurebis moTxovnebis formebs adasturebs Sesabamisi uflebamosili piri, romelic damoukidebelia saxelfaso uwyisebis damuSavebisagan; departamentis xelmZRvaneli amowmebs da adasturebs zeganakveTuri saaTebis Tviur ganrigs (saaTebi da zRvruli odenoba) da Sesanaxad ubrunebs adamianuri resursebis departaments; mgzavrobisa da kvebis xarjebis anazRaurebis Tviur grafiks amowmebs da amtkicebs departamentis xelmZRvaneli da Sesanaxad ubrunebs adamianuri resursebis departaments; bonusebis, sakomisioebis an wasaxalisebeli premiebis gadaxdis Sesaxeb informacia Setanilia adamianuri resursebis sistemaSi. mas gadasaxdeli Tanxebis dadasturebis Semdeg damoukideblad amtkicebs Sesabamisi

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uflebamosili piri ; stipendiebis gadaxdis Sesaxeb informacia Setanilia adamianuri resursebis sistemaSi. mas gadaxdamde damoukideblad amtkicebs Sesabamisi uflebamosili piri; gadaxdili stipendiebis wliur grafiks TiToeuli departamentisaTvis amzadebs da akontrolebs am departamentis xelmZRvaneli swavlis procesSi stipendiantis mier miRweuli warmatebebis an misi warumateblobis gaTvaliswinebiT; stipendiebis wliur grafiks xels awers Sesabamisi departamentis xelmZRvaneli da Sesanaxad ubrunebs adamianuri resursebis departaments; Tu anazRaureba damokidebulia gamomuSavebul saaTebze, saxelfaso uwyisebis damuSavebisagan damoukideblad funqcionirebs drois aRricxvis an kontrolis sistema; Svebulebis moTxovnis formas avsebs TiToeuli TanamSromeli yovelwliur an specialur SvebulebaSi gasvlamde (magaliTad, dekretuli Svebuleba, Svebuleba ojaxuri mdgomareobis gamo da sxva), Svebulebis TariRebis, dReebis raodenobisა da gasuli Svebulebis TariRebisa da dReebis raodenobis miTiTebiT; Svebulebis moTxovnis formas SvebulebaSi gasvlamde amowmebs mocemuli TanamSromlis xelmZRvaneli da gadascems adamianuri resursebis ganyofilebas dasamuSaveblad da TanamSromlis pirad saqmeSi Casakereblad; Tu romelime TanamSromels ar SeuZlia samsaxurSi gamocxadeba uecari avadmyofobis gamo, man dauyovnebliv unda Seatyobinos Tavis uSualo xelmZRvanels samsaxurSi gamocxadebis SeuZleblobis Sesaxeb; biuletenis formas avsebs yvela TanamSromeli avadmyofobis Semdeg samsaxurSi dabrunebisTanave; biuletenis formas amtkicebs TanamSromlis xelmZRvaneli, romelic mas daurTavs eqimis cnobas da gadascems adamianuri resursebis ganyofilebas dasamuSaveblad da TanamSromlis pirad saqmeSi Casakereblad; yovelTviuri Svebulebebis grafiki dgeba TiToeuli departamentisaTvis, romelSic asaxulia Svebulebebis kuTvnili dReebi da faqtobrivad gamoyenebuli dReebi. am grafikebs amowmebs da amtkicebs departamentis xelmZRvaneli da

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Sesanaxad ubrunebs adamianuri resursebis departaments; yvela sxva saxelfaso monacemi damoukideblad mowmdeba; yvela TanamSromlis yovelwliuri xelfasebis (weliwadSi erTxel gazrdis Semdeg) grafiks amowmebs, amtkicebs da aRniSnul Semowmebasa da damtkicebas adasturebs Sesabamisi uflebamosili piri; xdeba wliuri Svebulebebis damtkicebuli grafikis Sedareba saxelfaso sistemasTan im pirebisagan damoukideblad, romlebic pasuxismgebeli arian xelfasebis dafiqsirebaze, TanamSromlebis daniSvnasa da gaTavisuflebaze; gamosacdeli periodis Sesaxeb angariSebi adamianuri resursebis sistemaSi aisaxeba. am angariSebs droulad amtkiceben da gadascemen adamianuri resursebis departaments gamosacdeli periodis warmatebiT dasrulebis Semdeg mudmiv TanamSromlad gaformebis mizniT; pirebi, romlebic pasuxismgebeli arian adamianuri resursebis monacemTa aRricxvaze, damoukidebeli arian operaciuli monacemebis aRricxvaze pasuxismgebeli pirebisagan; adamianuri resursebis monacemebSi nebismieri cvlilebis Setana moiTxovs Sesabamisi uflebamosili piris mier mis damoukideblad damtkicebas; aucilebelia yovelTviuri sistemuri angariSis wardgena adamianuri resursebis yvela monacemisa da am monacemebSi Setanili cvlilebebis miTiTebiT; adamianuri resursebis monacemTa yovelTviur sistemur angariSs amowmebs Sesabamisi uflebamosili piri, romelic Sesabamisad adasturebs amgvar Semowmebas.

xelmZRvanelobis informacia arasaimedoa

saxelfaso sistemisa da mTavari buRaltrulი wignis yovelTviur Sedarebebs (yvela saxelfaso angariSisaTvis) axdens finansuri departamenti (magaliTad, daricxuli xelfasebi, zeganakveTuri anazRaurebebi, bonusebi, waxalisebebi, sesxebi da sxva); yovelTviuri Sedarebebi damoukideblad mowmdeba da dasturdeba, rom amgvari Semowmeba Catarda; saTanadod uflebamosili piri amowmebs saxelfaso uwyisebs (sul mcire weliwadSi erTxel) da anazRaurebis Taobaze informacias udarebs pirad saqmeebs imis dasadastureblad, rom

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xelfasi yvela TanamSromels Sesabamisad eZleva da rom isini dawesebulebis keTilsindisieri TanamSromlebi arian; gamonaklisi SemTxvevebis Sesaxeb angariSebi (myisieri angariSebi) asaxavs iseT Tanxebs, romlebic mosalodnel xarjebs aRemateba. am Tanxebis gamoZieba damoukideblad mimdinareobs; did an uCveulo gansxvavebebs yovelTviurad iZiebs Sesabamisi uflebamosili piri.

kanoniT dadgenili moTxovnebi darRveulia

momzadebulia Tviuri angariSi kanoniT dadgenili yovelTviuri gadaxdebis (magaliTad, pensia, samedicino daxmareba da sxva), gadaxdis vadisa da im piris miTiTebiT, romelic pasuxismgebelia angariSebis wardgenaze an kanoniT dadgenil moTxovnebTan Sesabamisobaze; uflebamosili piri amowmebs yovelTviur grafiks, adgens, daculia Tu ara kanoniT dadgenili yvela moTxovna, da Sesabamisad adasturebs amgvar Semowmebas; uflebamosili piri regularulad amowmebs im piris savaldebulo codnas, romelic pasuxismgebelia saxelfaso uwyisebis damuSavebaze, Sesabamis treningze misi daswrebis dadasturebiT da mis mier saxelfaso Secdomebis tipisa da sixSiris SefasebiT.

konfidencialuri informacia gaumJRavnda mesame mxares

saxelfaso uwyisebis damuSavebaze da personalis monacemebis aRricxvaze pasuxismgebeli piri aris izolirebul, dacul da usafrTxo adgilas _ ofisis farglebSi, sadac araavtorizebuli pirebi ar daiSvebian; mniSvnelovani da konfidencialuri informacia ar aris sajaro dawesebulebebis qselSi da aseTi informacia xelmisawvdomia mxolod avtorizebuli pirebisaTvis; ama Tu im TanamSromlis Sesaxeb informacia ar miewodeba sxva mxares amisaTvis uflebamosili piris werilobiTi nebarTvis gareSe.


adamianuri resursebis marTvasTan dakavSirebuli politika da procedurebi eqvemdebareba xelmZRvanelobis mier yovelwliur gadaxedvas riskis SemcirebisaTvis kontrolis Sesabamisi meqanizmebis arsebobis uzrunvelsayofad; politikidan da procedurebidan gadaxveva eqvemdebareba buRaltris an uflebamosili piris mier damtkicebas; adamianuri resursebis ganyofilebis xelmZRvanelebs mudmivad utardeba

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treningi politikisa da procedurebis kuTxiT; Sida an/da gare auditebis Sedegebidan gamomdinare, xdeba xelmZRvanelobis mier samoqmedo gegmebis gadaxedva da damtkiceba; saqarTvelos kontrolis palatis mier SeTanxmebuli qmedebebi xelmZRvanelobam ganaxorciela, xolo maTi Sedegebis Sesaxeb angariSi kvlav saqarTvelos kontrolis palatas Cahbarda.

miRebuli gamocdileba ar aris gaTvaliswinebuli adamianuri resursebis xelmZRvanelobიs dagegmvaSi

mTeli dawesebulebis masStabiT adamianuri resursebis xelmZRvanelobis dagegmva eqvemdebareba xelmZRvanelobis mier yovelwliur gadaxedvas, ganaxlebasa da damtkicebas; xelmZRvaneloba iTvaliswinebs adre miRebul gamocdilebas adamianuri resursebis marTvaSi, rodesac axorcielebs dawesebulebis strategiuli gegmis, adamianuri resursebis dagegmvisa da biujetirebis gadaxedvasa da ganaxlebas.

momsaxurეbis miwodebis gaumjobeseba (adamianuri resursebis xelmZRvanelobis monitoringi, gadaxedva da gaumjobeseba)

riskisa da kontrolis meqanizmebis analizi, gadaxedva da gaumjobeseba ar momxdara

adamianuri resursebis marTvasTan dakavSirebuli politikisa da procedurebis riskis Sefaseba eqvemdebareba yovelwliur gadaxedvasa da ganaxlebas; dadebulia xelSekrulebebi momsaxurebis xarisxis Sesaxeb, saWiroebisamebr, dawesebulebis sxva komponentebTan, romlebic eqvemdebareba regularul monitoringsa da Sefasebas; momsaxurebis xarisxis Sesaxeb xelSekrulebebi (an sxva dokumentacia) moicavs Sesabamis statistikur informacias sawarmoo ciklis saerTo drois, Secdomebis ricxvisa da tipebis da sxvaTa Sesaxeb; momsaxurebis xarisxis Sesaxeb xelSekrulebidan an sxva wyaroebidan gamomdinare, araefeqtiani adamianuri resursebis marTvis samsaxuris mimarT miRebulia saTanado zomebi.

4. aqtivebis/maragis moZraobis cikliauditis miznebi (aqtivebi da maragi)

1 sisrule (droSi gamijvnis CaTvliT)

imis dadastureba, rom yvela aqtivi da maragi, romelic unda aRiricxos, aRricxulia. magaliTad, aqtivebis an maragebis arc erTi dasaxeleba ar aris gamotovebuli

2 warmoSoba imis dadastureba, rom operaciebi da movlenebi organizaciis saxeliT finansur periodSi ganxorcielda da rom aqtivebi/maragebi am organizaciam

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SeiZina3 arseboba imis dadastureba, rom aqtivebisa da maragebis

balansi organizaciis sakuTrebaSi arsebuli realuri da ara fiqciurad aRricxuli aqtivebia

4 gazomva (sizuste) imis dadastureba, rom buRaltruli Canawerebi da damadasturebeli uwyisebi maTematikurad koreqtulia da rom operaciebi zustad iqna aRricxuli

5 Rirebulebis Sefaseba imis dadastureba, rom yvela aqtivi da maragi finansur angariSgebaSi zusti RirebulebiTaa Setanili da rom Sefasebis an ganawilebis yovelgvari Sedegobrivi koreqtireba Sesabamisadaa aRricxuli


imis dadastureba, rom aqtivebisa da maragebis balansi aris organizaciis sakuTrebaSi arsebuli realuri aqtivebi, romelTa mimarT organizacias flobisa da marTvis SeuzRudavi uflebebi aqvs


imis dadastureba, rom aqtivebsa da maragebTan dakavSirebuli yovelgvari informacia saTanadodaa warmodgenili finansur angariSgebaSi

8 xarjebis Sesabamisoba imis dadastureba, rom nebismieri operacia Tu movlena, romelic aqtivebTan da maragebTan aris dakavSirebuli, aris ekonomiuri SenaZeni, aseve resursebis efeqtiani da sasargeblo gamoyeneba.

aucilebeli procedurebi1. auditis obieqtis aqtivebis/maragebis aRricxvas akontolebs auditori im SemTxvevaSi, Tu maragebs arsebiTi mniSvneloba aqvs finansuri angariSgebisaTvis. Tu auditori ver eswreba maragebis inventarizacias, unda ganxorcieldes auditoruli procedurebi Sualeduri operaciebisaTvis. auditorma unda gansazRvros, miscems Tu ara alternatiuli procedurebi arsebobisa da mdgomareobis Taobaze sakmaris, marTebul auditorul mtkicebulebas auditoris mier auditis masStabis Semcirebis Sesaxeb daskvnis gamosatanad. (ISA 501.5, 6, 7)2. auditis obieqtis aqtivebis/maragebis daTvla unda ganxorcieldes wlis bolos, Tu maragebis Sesaxeb saimedo monacemebi ar moiZebneba. 3. Tu dadasturebis samuSao wlis dasrulebamde sruldeba, auditis testireba operaciebis sizustis, sisrulisa da dasabuTebulobis Sesamowmeblad Sualedur periodSi unda Catardes.4. paralelurad unda Catardes maragebis, debitoruli da kreditoruli davalianebebis droSi gamijvnis testirebebi.5. moZvelebuli, xangrZlivad realizebadi an dazianebuli maragebi wlidan wlamde unda gakontroldes imis dasazusteblad, rom manamde gaufasurebuli maragebi mimdinare wels sruli RirebulebiT ar aris gaTvaliswinebuli.6. sisrulis dadgenis miznebisaTvis yovelTvis unda tardebodes specifikuri analitikuri mimoxilva.

aqtivebis operaciebis sasicocxlo ciklis/procesis aRwerilobis magaliTiqvemoT mocemuli 1_11 etapebi aris aqtivebis operaciebis sasicocxlo cikli aqtivebis dagegmvidan maT SeZenamde organizaciis strategiuli miznebis misaRwevad, romlebic iTvaliswinebs aqtivebis Rirebulebisa da efeqtiani gamoyenebis gakontrolebas da gadaxedvas, rac, Tavis mxriv, SeiZleba gamoyenebul iqnes organizaciis strategiuli dagegmvis procesSi.

TiToeuli operaciis sasicocxlo ciklis riski da am riskis Sesamcirebeli kontrolis meqanizmebi1. aqtivebis dagegmva da biujetireba;2. aqtivebis SeZena;3. aqtivebis eqspluataciaSi gaSveba;4. aqtivebis aRricxva;5. aqtivebis Rirebulebis gadaxda;6. aqtivebis teqnikuri momsaxureba;7. aqtivebis/maragebis dacva;8. aqtivebis gamoyeneba;9. aqtivebis gasxviseba;10. aqtivebis Camowera; 11. aqtivebis marTvis monitoringi, gadaxedva da gaumjobeseba.

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aqtivebis dagegmva da biujetireba

SeZenilia iseTi aqtivebi, romlebic ar yofila dagegmili

auditis obieqts aqvs aqtivebis marTvis gegma, romelic gamomdinareobs auditis obieqtis strategiuli gegmidan da dakavSirebulia obieqtis momsaxurebis gawevis miznebTan; aqtivebis marTvis gegma eqvemdebareba xelmZRvanelobis mier yovelwliur gadaxedvasa da damtkicebas, rac damowmebulia xelmZRvanelobis damtkicebuli aqtiT an xelmoweriT.

aqtivebis SeZena

SeZenilia iseTi aqtivebi, romlebic ar yofila dagegmili

SekveTis ganTavsebamde uflebamosili piri amowmebs mocemuli aqtivebis Sesyidvis moTxovnas aqtivebis xelmZRvanelobis mier damtkicebuli gegmis mixedviT. Tu SesaZeni aqtivi ar aris Setanili aqtivebis xelmZRvanelobis mier damtkicebul gegmaSi, misi SeZenis avtorizacia uflebamosil muSaks mxolod SeZenis dasabuTebulobis Sefasebis Semdeg SeuZlia.

aqtivebi SeZenilia araavtorizebuli piris mier

aqtivebis SeZenis avtorizacias axorcielebs uflebamosili piri.

SerCeulia Seuferebeli mimwodebeli, radgan dargis an/da sasaqonlo bazris analizi ar Catarebula

unda SemuSavdes procesi, romelic adasturebs dargisa da sasaqonlo bazris analizis Sedegebs SeZenis dagegmvis etapze; uflebamosili piri atarebs dargisa da sasaqonlo bazris analizs da adgens potenciur mimwodeblebs, romlebsac SeuZliaT fasebis Sesabamisi saqonlis mowodeba, rac damowmebulia mimwodeblebTan gamarTuli Sexvedrebis oqmebiT.

lojistikis ganyofileba(aqtivebis/ maragebis miReba)

TanamSromlebis an mesame mxaris mier Cadenilia Zarcva

aqtivebis/maragebis miwodeba nebadarTulia mxolod usafrTxo da dacul adgilebze; piri, romelic iRebs aqtivebs/maragebs, ar unda iyos damokidebuli im pirebze, romlebic awarmoeben aqtivebis/maragebis SekveTas da angariSsworebas; SemkveTisa da mimRebis funqciebs amowmebs auditis obieqtis xelmZRvaneloba; gamoiyofa aqtivebis/maragebis miRebisa da usafrTxo Senaxvis pasuxismgebloba.

miRebulia araswori aqtivebi

Sesyidvis/SekveTis formebis aslebi egzavneba aqtivis mimRebs; saqonlis miRebis Taobaze Setyobinebas avsebs mimRebi piri aqtivebis miRebisTanave; mimRebi piri saqonlis miRebis Taobaze Setyobinebas avsebs da xels awers mxolod im SemTxvevaSi, Tu miRebuli saqoneli Seesabameba SekveTils, magaliTad, Sesyidvis moTxovnaSi miTiTebuls;

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miwodebuli saqoneli dazianebulia

aqtivebis/maragebis mimRebi piri avsebs da xels awers saqonlis miRebis Taobaze Setyobinebas, rac adasturebs, rom aqtivebi/maragebi miRebuli, Semowmebuli da SekveTasTan Sedarebulia; dazianebuli an sxva mizeziT dawunebuli aqtivebi/maragebi ar unda iqnes miRebuli, damowmebuli da mimwodebels unda daubrundes (rac angariS-faqturaSi dokumenturad unda aisaxos).

lojistikis ganyofileba (aRricxva buRaltrul wignSi)

buRaltrul wignSi ar aris aRricxuli yvela miRebuli aqtivi/maragi

uflebamosili piri saqonlis SemkveTi an mimRebi pirebisagan damoukideblad uzrunvelyofs yvela miRebuli aqtivis/maragis droul aRricxvas buRaltrul wignSi.

buRaltrul wignSi monacemebi (ganawileba, odenoba, TariRebi da sxva) arazustadaa aRricxuli

buRaltrul wignSi aRricxvaze pasuxismgebeli piri amowmebs damadasturebel dokumentebs (saqonlisa da momsaxurebis Sesaxeb informacias, maT Soris, TviTRirebulebas, ganawilebas, TariRsa da sxva), angariS-faqturebs da udarebs maragebis reestrsa da maragebis aRricxvis Jurnals.

lojistikis xelmZRvaneloba (aRricxva aqtivebis reestrSi)

aqtivebi arasworadaa aRricxuli aqtivebis reestrSi

uflebamosili piri aqtivebis reestrs yovelTviurad udarebs auditis obieqtis mTavar buRaltrul wigns (Rirebuleba, wliuri amortizacia mocemul dromde da akumulirebuli amortizacia); uflebamosili piri damoukideblad amowmebs aqtivebis reestris mTavar buRaltrul wignTan yovelTviur Sedarebas; Sedarebisas gamovlenili sxvaobebi damoukideblad mtkicdeba, xolo aqtivebis reestrSi gamovlenili sxvaobebis SemTxvevaSi maTSi Seitaneba Sesabamisi Sesworebebi.

SeZenili aqtivebi arasworadaa aRricxuli aqtivebis reestrSi

aqtivebi aqtivebis reestrSi aqtivebis SemkveTi da mimRebi muSakebisagan damoukideblad aRiricxeba; aqtivebis reestrSi aRricxulia angariS-faqturis an angariSsworebis nomeri; aqtivebis reestrSi aRricxulia aqtivis adgilmdebareoba.(kompiuteruli sistemebisaTvis) aqtivebis reestrSi miTiTebuli aqtivis unikaluri nomeri aRiniSeba saqonlis miRebis SetyobinebaSi.

(manualuri sistemebisaTvis) damoukidebeli piri (ara is, romelic awarmoebs aRricxvas aqtivebis reestrSi) saqonlis miRebis Setyobinebas udarebs aqtivebis reestrSi Setanil informacias.

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aqtivebis reestri zustad ar asaxavs fizikurad arsebul aqtivebs

aqtivebis yovelwliuri inventarizacia damoukideblad tardeba; Camowerili an gadayrili aqtivebi aqtivebis reestrSi aRiricxeba, rogorc Camowerili an gadayrili, da mTavar buRaltrul wignSi Seitaneba Sesabamisi monacemebi; aqtivebis inventarizaciis Sedegebi udardeba aqtivebis reestrs im mxareebisagan damoukideblad, romlebsac aqtivebis reestrSi SeaqvT monacemebi da romlebic aqtivebis inventarizacias atareben.

arsebobs TaRliTobis an Zarcvis Sedegad aqtivebis dakargvis riski

aucilebelia aqtivebis inventarizaciis Sedegebsa da aqtivebis reestrs Soris gansxvavebebis dadgena da Seswavla; aqtivebis inventarizaciis Sedegebsa da aqtivebis reestrs Soris gansxvavebebs damoukideblad swavloben da damtkicebis Semdeg SeaqvT Sesabamisi Sesworebebi (magaliTad, im aqtivebis Strix-kodirebasTan dakavSirebuli Sesworebebi, romelTa Strix-kodireba ar ganxorcielebula, an Sesworebebi aqtivebis reestrSi).

aqtivebis teqnikuri momsaxureba

aqtivebi Sefasebulia araswori RirebulebiT(aqtivebi naadrevad unda Seicvalos, an aqtivebi ise ar funqcionirebs, rogorc unda funqcionirebdes, rac gamowveulia cudi teqnikuri momsaxurebiT)

aqtivebis movla-Senaxvis wliuri gegma momzadda da damtkicda; fuWebadi, gamouyenebeli, dazianebuli an mwyobridan gamosuli aqtivebi identificirebulia aqtivebis inventarizaciis dros; wlis ganmavlobaSi iseTi aqtivebi, romlebsac midrekileba aqvT gafuWebisken, (magaliTad, avtomanqanebi, kompiuteruli aparatura), aqtivebis mdgomareobis CaTvliT, eqvemdebareba SerCeviT Semowmebas.

uflebamosili piri valdebulia uzrunvelyos fuWebadi aqtivebis SekeTeba an Secvla, rac Sesabamisadaa dadasturebuli; uflebamosili piri atarebs iseTi aqtivebis damoukidebel Sefasebas, romlebsac zedmetad utardeba teqnikuri momsaxureba an romelTa eqspluataciis vada naklebia an tolia eqspluataciis mosalodnel vadaze; aqtivebis movla-Senaxvis wliuri gegma sruldeba da eqvemdebareba regularul (sul mcire weliwadSi erTxel) ganaxlebas; xelmZRvanelobis mier aqtivebis movla-Senaxvis wliuri gegmis gadaxedva Sesabamisadaa damowmebuli.

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aqtivebis/ maragebis dacva

aqtivebi moparuli, dakarguli an dazianebulia

aqtivebi/maragebi fizikuradaa daculi, radgan sawyobSi Sesvla SezRudulia da eqvemdebareba kontrols; uflebamosili piri pasuxismgebelia sawyobSi Sesvlisa da sawyobidan an sxva saTavsidan aqtivebis/maragebis gamotanis avtorizaciaze; dazRvevis xelSekruleba dadebulia da eqvemdebareba regularul gadaxedvasa da ganaxlebas; danakargebis reestri ivseba yvela dakarguli, moparuli an dazianebuli aqtivisTvis/maragisTvis; xelmZRvaneloba akontrolebs TiToeuli aqtivis/maragis dakargvas da iRebs Sesabamis zomebs; moparuli an dakarguli sagnebi aRiricxeba aqtivebis reestrSi an maragebis siaSi; danakargebis reestrs damoukideblad amowmebs uflebamosili piri da amgvar Semowmebas Sesabamisad adasturebs; xdeba danakargebis reestrisa da aqtivebis reestris kvartaluri Sedareba. Sedarebis Sedegad gamovlenili sxvaobebis damoukidebel Seswavlasa da mowesrigebas axorcielebs uflebamosili piri, romelic Sedarebis Catarebis dasamowmeblad xels awers Sesabamis dokuments; aqtivebis dakargvasa Tu dazianebaze pasuxismgebeli muSakebis mimarT miRebulia disciplinuri zomebi; moparuli, dakarguli an dazianebuli aqtivebis aRdgenis an SekeTebis mizniT miRebulia samarTlebrivi an sxva Sesabamisi zomebi.

aqtivebis gamoyeneba

aqtivebs iyenebs arauflebamosili piri

aqtivebi ganawilebulia konkretul pirebze, romlebic pasuxs ageben maT kontrols daqvemdebarebuli yvela aqtivis usafrTxod dacvaze. es pirebi aqtivebis miRebisas xels aweren Sesabamis dokuments; aqtivebis sxva pirTa mier gamoyeneba avtorizebuli unda iqnes uflebamosili piris mier; dabrunebuli saqoneli/maragebi aRiricxeba aqtivebis reestrSi dabrunebis mizezebis miTiTebiT. dabrunebis mizezebs ikvleven da acnobeben uflebamosil pirs.

aqtivebi ar gamoiyeneba im daniSnulebiT, romliTac SeZenil iqna (an aqtivebi optimalurad ar gamoiyeneba)

aucilebelia aqtivebis gamoyenebis damoukideblad Semowmeba da aqtivebis marTvis damtkicebul gegmasa da aqtivebis reestrTan Sedareba; saWiroa aqtivebis naklebad gamoyenebis mizezebis gamokvleva da Sesabamisi xelmZRvaneli pirisaTvis Setyobineba saTanado zomebis misaRebad; aqtivebis naklebad gamoyenebis mimarT saTanado zomebia miRebuli.

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aqtivebis gasxviseba

aqtivebi, romlebic saWiro aRar aris, ar iyideba

aqtivebi, romlebic ar gamoiyeneba an aRar aris saWiro, identificirebulia inventarizaciis dros; arasaWiro aqtivebi unda gaiyidos Sesabamisi piris avtorizaciis Semdeg.

aqtivebi gayidulia sabazro Rirebulebaze nakleb fasad

aqtivebis gayidvis pasuxismgebloba gamijnulia aqtivebis SekveTisa da miRebis pasuxismgeblobisagan; sabalanso Rirebulebaze nakleb fasad gadacemuli/gayiduli an Camowerili aqtivebis regularuli analizi tardeba im pirebisagan damoukideblad, romlebic pasuxismgebeli arian aqtivebis SeZenaze an gamoyenebaze; gasxvisebuli an Camowerili aqtivebis analizi mowmdeba xelmZRvanelobis mier da Sesabamisad dasturdeba amgvari Semowmebis Catarebis mtkicebuleba.

gayiduli aqtivebis Rirebuleba ar aris gadaxdili

dadgenilia Sesabamisi procedurebi, romelTa mizania imis uzrunvelyofa, rom gasayidi aqtivebi saTanadod iyos avtorizebuli da momzadebuli iqnes oficialuri dokumentacia myidvelis mier aqtivebis miRebis dasadastureblad; gadasaxdeli Tanxebis amoRebis pasuxismgebloba gamijnulia aqtivebis gayidvisa da angariS-faqturebis gamowerisagan; tardeba gayidul aqtivebTan mimarTebiT daufaravi debitoruli davalianebebis regularuli sakontrolo Semowmebebi.

gayidulia iseTi aqtivebi, romlebic jer kidev saWiroa

aqtivebis gayidvamde saWiroa xelmZRvanelobis nebarTva da am aqtivebis gayidvis mizezis Sefaseba.

aqtivebis Camowera

Camowerilia iseTi aqtivebi, romlebic jer kidev saWiroa

moZvelebuli aqtivebi identificirebulia aqtivebis wliuri inventarizaciis dros; aqtivebis Camoweramde saWiroa xelmZRvanelobis nebarTva da am aqtivebis Camoweris mizezis Sefaseba.

Camowerilia iseTi aqtivebi, romelTa gayidva SeiZleboda

aqtivebis Camoweramde saWiroa xelmZRvanelobis nebarTva da am aqtivebis Camoweris mizezis Sefaseba.

aqtivebis marTvis monitoringi, gadaxedva da gaumjobeseb

riski da kontrolis meqanizmebi ar aris gaanalizebuli, gadaxedili da gaumjobesebuli

aqtivebis marTvasTan dakavSirebuli politikisa da procedurebis riskis Sefaseba eqvemdebareba xelmZRvanelobis mier yovelwliur gadaxedvasa da ganaxlebas.

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a politikasa da procedurebTan Seusabamoba

xelmZRvaneloba yovelwliurad axdens aqtivebis menejmentTan dakavSirebuli politikisa da procedurebis gadaxedvas, raTa yovelTvis arsebobdes riskis Sesamcireblad saWiro kontrolis meqanizmebi; politikidan da procedurebidan yoveli gadaxveva eqvemdebareba buRaltris an Sesabamisi Tanamdebobis piris mier damtkicebas; aqtivebis xelmZRvanelobas utardeba mudmivi treningi aqtivebis marTvasTan dakavSirebul politikisa da procedurebSi. Sida an/da gare auditebis Sedegebidan gamomdinare, xdeba xelmZRvanelobis mier samoqmedo gegmebis gadaxedva da damtkiceba.

miRebuli gamocdileba ar aris gaTvaliswinebuli aqtivebis marTvaSi

aqtivebis marTvis dagegmva eqvemdebareba xelmZRvanelobis mier yovelwliur gadaxedvas, ganaxlebasa da damtkicebas; xelmZRvaneloba arsebul gamocdilebas iTvaliswinebs aqtivebis dagegmvasa da biujetirebaSi.

danarTi `b” ZiriTadi auditoruli procedurebi mniSvnelovani komponentebisaTvis

nawili `a~. Semosavlebia.1. auditis miznebi da riski

mtkicebebi auditis miznebi / kontrolis miznebi

riski

1 gazomva aRricxul operaciebTan, movlenebsa da SesyidvebTan dakavSirebuli

arazusti aRricxva gamowveulia ,,adamianuri

174

Tanxebi da sxva monacemebi saTanado wesiTaa aRricxuli

faqtoriT“ _ TanamSromlis mier Secdomebis daSvebiT

2 klasifikacia operaciebi da movlenebi Sesabamis angariSebzea aRricxuli;finansuri informacia saTanadodaa warmodgenili, xolo ganmartebiTi SeniSvnebi garkveviTaa gadmocemuli

operaciebi aRricxulia araswor angariSze;finansuri informacia arasworad an gaugebrad aris warmodgenili

3 sisrule yvela miRebuli Semosavali, romelic unda aRricxuliyo, aRricxulia;finansur angariSgebaSi Setanilia yvela saWiro ganmartebiTi SeniSvna

miRebuli Semosavali ar aris aRricxuli an wardgenili;finansur angariSgebaSi ar aris Setanili yvela saWiro ganmartebiTi SeniSvna

4 Sesabamisoba

operaciebi ganxorcielebulia kanonmdeblobis, kanonebis an maregulirebeli aqtebis Sesabamisad;aqtivebis, maragebisa da valdebulebebis Taobaze informaciis wardgena dadgenil standartebs Seesabameba

operaciebi ar Seesabameba maTTan dakavSirebul kanonebsa da maregulirebel aqtebs;

5 droSi gamijvna

operaciebi da movlenebi aRricxulia swor saangariSo periodSi

operaciebi aRricxulia araswor saangariSo periodSi

6 warmoSoba operaciebi da movlenebi, romlebic aRricxulia, namdvilad ganxorcielda da organizacias Seexeba

ganxorcielebuli da aRricxulia fiqciuri an TaRliTuri operaciebi (magaliTad, gadaxda fiqciur angariSebze);sxva Semosavlebi/gayidvebi gazrdili RirebulebiTaa wardgenili

7 gadaxdili fasis Sesabamisoba

miRebul SemosavlebTan dakavSirebuli operaciebi da movlenebi aris saqmianobis ekonomiuri, Sedegiani da mizanSewonili warmarTva

resursebis gamoyenebis xarisxi ar iZleva maqsimaluri Semosavlebis miRebis SesaZleblobas

175

a.2. procedurebi SemosavlebisaTvis

SerCevis wyaro procedura mtkicebasaxelmwifosagan miRebuli saxsrebisaxelmwifosagan miRebuli saxsrebis uwyisi SeadareT faqtobrivad miRebul Tanxebs da daadastureT, rom:

yovelgvari biujetirebuli Semosavali moTxovnili da miRebulia

Sesabamisobasisrule

miRebuli Semosavlebi Sesabamis angariSebze ganawilda

klasifikacia

buRaltrul wignSi aRricxuli Semosavlebis nimuSisaTvis

moZebneT operaciebi dafinansebis moTxovnis formebSi (momavali wlis dagegmili biujetis mixedviT saqarTvelos finansTa saministroSi gagzavnili formebi)

warmoSoba

sxva SemosavlebibuRaltrul wignSi aRricxuli sxva Semosavlebis nimuSisaTvis moiZieT angariS-faqtura, sasaqonlo zednadebi, miReba-Cabarebis aqti da gaakeTeT Semdegi:

aRricxuli operaciebis detalebi SeadareT angariS-faqturis aslsa da miReba-Cabarebis aqts

warmoSoba

SeamowmeT miReba-Cabarebis aqti, angariS-faqtura da sasaqonlo zednadebi produqtebis dasaxelebebisa da raodenobebis Sesabamisobis dasadgenad

sizuste

SeamowmeT, Seesabameba Tu ara gadaxdili Rirebulebebi saqonlisa da momsaxurebis damtkicebul preiskurants

sizuste

xelaxla gamoTvaleT angariS-faqturebi da saqonlis fasi SeadareT xelSekrulebaSi arsebul fass

sizuste

SeamowmeT, danomrilia Tu ara winaswar Semdegi dokumentebi:

sasaqonlo zednadebi; angariS-faqtura; miReba-Cabarebis aqti

sisrule

angariS-faqturis nimuSisaTvis

angariS-faqtura SeadareT miReba-Cabarebis aqts da daadgineT, mowodebulia Tu ara angariS-faqturaSi miTiTebuli yvela produqti

warmoSoba, gadaxdili fasis Sesabamisoba

SerCeuli periodisaTvis (periodebisaTvis) erTmaneTs SeadareT miRebuli da dagegmili

Semosavlebi da daadgineT dausabuTebeli mniSvnelovani gansxvavebebis mizezebi

sisrule

angariS-faqturebis nimuSisaTvis mimdinare finansuri wlis bolo Tvidan da momdevno finansuri wlis pirveli Tvidan

moipoveT mimdinare finansuri wlis bolo Tvis da momdevno finansuri wlis pirveli Tvis Semosavlebis brunva da SeamowmeT, aRricxulia Tu ara SerCeuli angariS-faqtura swor saangariSgebo periodSi

droSi gamijvna

saqonlisa da momsaxurebis angariS-faqturebis nimuSisaTvis moZebneT operaciebi buRaltrul wignSi da daadgineT:

aRricxulia Tu ara operacia sisruleklasificirebulia Tu ara operacia saTanado angariSebze

klasifikacia

nawili ,,b“. personalis anazRaurebab.1. auditis miznebi da riski

Mmtkicebebi auditis miznebi / riski

176

kontrolis miznebi1 sizuste aRricxul saxelfaso operaciebTan da

movlenebTan dakavSirebuli Tanxebi da sxva monacemebi saTanado wesiTaa aRicxuli

arazusti aRricxva gamowveulia ,,adamianuri faqtoriT“ _ TanamSromlis mier Secdomebis daSvebiT

2 klasifikacia operaciebi da movlenebi Sesabamis angariSebzea aRricxuli;finansuri informacia da ganmartebiTi SeniSvnebi garkveviTaa gadmocemuli

operaciebi aRricxulia araswor angariSze;finansuri informacia arasaTanadod an gaugebrad aris warmodgenili

3 sisrule yvela saxelfaso operacia, romelic unda aRricxuliyo, aRricxulia

ganxorcielebuli operaciebi ar aris aRricxuli an wardgenili;finansur angariSgebaSi ar aris Setanili yvela saWiro axsna-ganmarteba

4 Sesabamisoba

operaciebi ganxorcielebulia kanonmdeblobis, kanonebis an maregulirebeli aqtebis Sesabamisad;aqtivebis, maragebisa da valdebulebebis Sesaxeb informaciis wardgena dadgenil standartebs Seesabameba

operaciebi ar Seesabameba maTTan dakavSirebul kanonebsa da maregulirebel aqtebs; aqtivebis, maragebisa da valdebulebebis wardgena ar Seesabameba dadgenil standartebs

5 droSi gamijvna

operaciebi da movlenebi aRricxulia swor saangariSo periodSi

operaciebi aRricxulia araswor saangariSo periodSi

6 warmoSoba saxelfaso operaciebi namdvilad ganxorcielda da dakavSirebulia auditis obieqtTan; saxelfaso operaciebi dakavSirebulia auditis obieqtis mier namdvilad daqiravebul TanamSromlebTan

ganxorcielebuli da aRricxulia fiqciuri an TaRliTuri operaciebi


aqtivebTan, maragebTan da valdebulebebTan dakavSirebuli operaciebi da movlenebi aris ekonomiuri SeZena, aseve resursebis efeqtiani da sasargeblo gamoyeneba

adamianuri resursebis mozidvasTan dakavSirebulia gaumarTlebeli danaxarjebi; ar xdeba personalis kvalifikaciis saTanadod gamoyeneba/ar xdeba misi kvalifikaciisagan sruli sargeblis miReba; resursebi ar gamoiyeneba organizaciis miznebis misaRwevad

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b.2. procedurebi personalTan dakavSirebuli xarjebisaTvis

SerCevis wyaro procedura mtkicebaTanamSromlebis miRebawlis ganmavlobaSi miRebuli TanamSromlebis nimuSisaTvis

SeamowmeT, aris Tu ara TanamSromelTa daniSvnasTan dakavSirebuli damadasturebeli dokumentebi personalis failSi, maT Soris, informacia TanamSromlebis daniSvnis procesSi monawile pirTa Sesaxeb, magaliTad: pirisa, romelic TanamSromlis mier miTiTebul kvalifikacias amowmebs; TanamSromlisa, romelsac evaleba adamianuri resursebis sistemis ganaxleba, da sxva

warmoSoba Sesabamisoba

daadastureT, rom personalis faili Seicavs TanamSromelTa daniSvnis Sesaxeb xelmoweril brZanebebs

warmoSoba

wlis ganmavlobaSi Sevsebuli vakansiis nimuSisaTvis

gamoTvaleT vakanturi Tanamdebobis SevsebisaTvis saWiro saSualo dro didi xniT dayovnebis SemTxvevebis identificirebisaTvis; moiTxoveT aseTi dayovnebebis axsna-ganmartebebi da SeafaseT maTi dasabuTebuloba

gadaxdili fasis Sesabamisoba

TanamSromlebis ganTavisuflebawlis ganmavlobaSi TanamSromelTa gaTavisuflebis SerCeuli nimuSisaTvis

gaTavisuflebis Sesaxeb dokumentebis TariRebi SeudareT sistemas da daadastureT, rom gaTavisuflebuli TanamSromlebi sistemidan amoRebul iqnen momdevno Tvis xelfasis daricxvamde da rom aseTi TanamSromlebis gaTavisuflebis TariRis Semdeg maTTvis araviTari Tanxa ar gadauxdiaT

warmoSoba

xelaxla gamoTvaleT gaTavisuflebuli TanamSromlebisaTvis gadaxdili bolo xelfasebi

sizuste

daadastureT, rom ama Tu im TanamSromlis Sesabamisi dokumentacia, anu dakavebuli Tanamdebobidan gaTavisuflebis Sesaxeb xelmowerili gancxadeba, pensiaze gasvlis Sesaxeb xelmowerili gancxadeba da sxva, Setanilia mis pirad saqmeSi

warmoSoba

xelfasebis gadaxdaTanamSromelTa SerCeuli nimuSisaTvis

kuTvnili Tanamdebobrivi sargo SeudareT uaxloes warsulSi damtkicebul saxelfaso uwyiss

sizuste

TanamSromelTa daniSvnis, gadadgomis, gaTavisuflebisa da pensiaze gasvlis dokumentaciis SerCeuli nimuSisaTvis

daadastureT, rom operaciebi saxelfaso sistemaSi aRricxulia saTanado wesiT da saTanado periodSi

sisrule

Semdegi gadaxdebis mimRebi TanamSromlebis SerCeuli nimuSisaTvis

xelaxla gamoTvaleT TanamSromlisaTvis gadaxdili xelfasebi

sizuste

SeamowmeT, aris Tu ara mocemuli piri organizaciis TanamSromeli

warmoSoba

daadastureT, rom erTi TanamSromlisaTvis xelfasi orjer ar aris gadaxdili

warmoSoba

maTematikuri sizustis Sesamowmeblad xelaxla gamoTvaleT xelze asaRebi xelfasebi, stipendiebi da premiebi

sizuste

saxelfaso uwyisebis detaluri informacia SeudareT Sesabamis da damtkicebul damadasturebel dokumentacias yovelgvari SeRavaTebis, premiebis, xelfasebisa da anaricxebis Sesaxeb

sizusteSesabamisoba

daadastureT, rom yvela saxelfaso operacia klasifikacia

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SerCevis wyaro procedura mtkicebaSesabamis angariSebze iqna aRricxulidaadgineT, Seesabameboda Tu ara premiebisa da xelfasebis gadaxda gansazRvrul politikasa da procedurebs

warmoSoba Sesabamisoba

sizustedaadgineT, dokumentirebuli da damtkicebulia Tu ara TiToeuli gamoyenebuli Svebuleba

Sesabamisobasisrule

gamoTvaleT gamouyenebeli Svebulebis dReebis raodenoba periodis dasasrulisTvis

sizuste

daadgineT, damtkicebuli da sworad gamoTvlilia Tu ara xelfasebis wliuri namatebi

sizuste

gamoTvaleT TanamSromlis xelfasidan daqviTuli Tanxebi

sizuste

daadastureT, rom TanamSromelTa xelfasebidan daqviTuli Tanxebi Sesabamis mesame mxaries gadauxades

warmoSobadroSi gamijvna

yovelTviuri xelfasis SerCeuli nimuSisaTvis

SeamowmeT dokumentacia da daadastureT, rom am sistemisa da buRaltruli wignis damoukidebeli Sedarebebi regularulad tardeboda; daadastureT, rom maT Soris gansxvavebebi ganmartebuli da Sesworebulia

sisrule

daadastureT, rom xelfasebis gadaxdamde xelmZRvanelebi amtkicebdnen TanamSromelTa sias da maT saxelfaso monacemebs

warmoSobasizuste

gamoTvaleT Semdegi: wina TveSi gadaxdil daricxul xelfasebs + daniSnuli TanamSromlebis daricxuli xelfasebi – gaTavisuflebul TanamSromelTa daricxuli xelfasebi = mimdinare TveSi gadaxdil daricxul xelfass. gamoTvlili Tanxa SeudareT realurad gadaricxul xelfasebs da moipoveT yvela mniSvnelovani gansxvavebis mizezi

sizustewarmoSoba

SeRavaTebis, premiebis, xelfasebis, subsidiebisa da sxva SerCeuli nimuSisaTvis SeamowmeT Sesabamisi formebi an pirveladi dokumentebi da:

SeafaseT Tanxebis gadaxdis damadasturebeli dokumentaciis Sesabamisoba da avtorizacia

warmoSoba

SeamowmeT TiToeuli gamoTvlis maTematikuri sizuste

sizuste

damadasturebel dokumentaciaSi arsebuli informacia SeudareT saxelfaso uwyisSi aRricxul Tanxebs da daadgineT, aRricxulia Tu ara operaciebi da, Tu asea, _ aRricxulia Tu ara isini Sesabamis periodSi

sisrule

im TanamSromelTa SerCeuli nimuSisaTvis, romlebic gamomuSavebuli drois Sesabamis anazRaurebas iReben:

tabelSi arsebuli informacia SeudareT imave periodis saxelfaso uwyisebis monacemebs da daadastureT maTi Sesabamisoba

sizuste

moipoveT wlis disciplinuri darRvevebis sia darRvevebis SerCeuli nimuSisaTvis

daadastureT, rom daculia saTanado procedurebi kanonmdeblobisa da gansazRvruli politikis Sesabamisad

Sesabamisoba

nawili ,,g“. xarjebig.1. auditis miznebi da riski

mtkicebebi auditis miznebi /kontrolis miznebi

riski

1 sizuste aRricxul operaciebTan da movlenebTan dakavSirebuli Tanxebi da sxva monacemebi saTanado

arazusti aRricxva gamowveulia ,,adamianuri faqtoriT~ an sxva uzustobebiT

179

wesiTaa aRricxuli2 klasifikacia operaciebi da movlenebi Sesabamis

angariSebzea aRricxuli;finansuri informacia saTanadodaa warmodgenili, xolo Sesabamisi axsna-ganmartebebi garkveviTaa gadmocemuli

operaciebi aRricxulia araswor angariSze;finansuri informaciis axsna-ganmartebebi arasworad an gaugebrad aris warmodgenili

3 sisrule yvela operacia da movlena, romelic unda aRricxuliyo, aRricxulia;finansur angariSgebaSi Setanilia yvela saWiro axsna-ganmarteba

ganxorcielebuli operaciebi ar aris aRricxuli an ar aris warmodgenili maTi axsna-ganmartebebi;finansur angariSgebaSi ar aris Setanili yvela saWiro axsna-ganmarteba

4 Sesabamisoba

operaciebi ganxorcielebulia kanonmdeblobis an maregulirebeli aqtebis Sesabamisad; aqtivebis, maragebisa da valdebulebebis axsna-ganmartebebi dadgenil standartebs Seesabameba

ganxorcielebuli operaciebi ar Seesabameba maTTan dakavSirebul kanonebsa da maregulirebel aqtebs;aqtivebis, maragebisa da valdebulebebis axsna-ganmartebebi ar Seesabameba dadgenil standartebs

5 droSi gamijvna

operaciebi da movlenebi aRricxulia swor saaRricxvo periodSi

operaciebi da movlenebi aRricxulia araswor saaRricxvo periodSi

6 warmoSoba operaciebi da movlenebi, romlebic aRricxulia, namdvilad ganxorcielda da organizacias Seexeba

ganxorcielebuli da aRricxulia fiqciuri an TaRliTuri operaciebi


saqonlisa da momsaxurebis SesyidvasTan dakavSirebuli operaciebi da movlenebi ganxorcielebulia efeqtianad (ekonomiurad, miznobrivad da Sedegianad)

adamianuri resursebi Zvirad Rirebulia;organizaciis resursebis marTvis politika ver uzrunvelyofs sruli sargeblis miRebas;organizaciis resursebis marTva ar xorcieldeba imgvarad, rom miRweul iqnes organizaciis miznebi

g.2. procedurebi xarjebisaTvis

SerCevis wyaro procedura MmtkicebaSesyidvebis SerCeuli nimuSisaTvis

daadgineT, miTiTebulia Tu ara SerCeuli mimwodebeli mimwodeblebis damtkicebul siaSi/monacemTa bazaSi


daadastureT, Sesrulebulia Tu ara Sesyidvebi kanonmdeblobis an organizaciis politikis Sesabamisad

Sesabamisoba

daadgineT, arsebobs Tu ara yvela damadasturebeli dokumenti, maT Soris, SekveTis forma, angariS-faqtura, sasaqonlo zednadebi, miReba-Cabarebis aqti da sxva

warmoSoba

erTmaneTs SeadareT SekveTis formaSi, angariS-faqturaSi, miReba-Cabarebis aqtSi mocemuli monacemebi da SeamowmeT raodenobebis, Tanxebis, TariRebisa da mimwodeblis dasaxelebis Sesabamisoba

sizustewarmoSoba

gadaxdis dasadastureblad erTmaneTs SeadareT gadasaxdeli Tanxa da buRaltrul wignSi Setanili faqtobrivi angariSsworeba

warmoSoba

daadastureT, rom yvela SesyidvasTan dakavSirebuli dokumentebi damtkicebulia

warmoSoba

180

SerCevis wyaro procedura MmtkicebaSesabamisi Tanamdebobis piris xelmoweriT buRaltrul wignSi aRricxuli Tanxa SeadareT angariS-faqturaSi miTiTebuls da daadastureT, rom Sesyidvis Tanxebi sworadaa aRricxuli

sizuste

daadastureT, rom gadaxda/Sesyidva asaxulia buRaltruli wignis Sesabamis angariSebze

Kklasifikacia

erTmaneTs SeadareT angariS-faqturisa da buRaltrul wignSi aRricxvis TariRebi da daadgineT, aRricxulia Tu ara operacia Sesabamis periodSi da moxda Tu ara angariSsworeba Sesabamis vadaSi

Kklasifikacia

SerCeuli periodisaTvis (periodebisaTvis)

miReba-Cabarebis aqtSi asaxuli saqoneli SeadareT organizaciaSi aRricxuls da daadgineT, aRricxulia Tu ara yvela miRebuli saqoneli

sisrule

tenderebi / fasTa kotirebebi da a. S.Sesyidvebis SerCeuli nimuSisaTvis

daadastureT, rom Sesyidvebis dadgenili procedurebi adekvaturad iqna daculi

Sesabamisoba

gaarkvieT da darwmundiT, rom saxelmwifo Sesyidvebis procesSi interesTa konfliqti ar yofila

warmoSoba

daadastureT, rom araefeqtianad momuSave kontraqtorebi amoRebul iqnen potenciuri mimwodeblebis siidan


181

nawili ,,d“. aqtivebis marTvad.1. auditis miznebi da riski


riski

1 arseboba aqtivebi, valdebulebebi da sakuTari kapitali realurad arsebobs

aqtivebi an/da maragebi ukanonodaa miTvisebuli/gaflanguli

2 sisrule (maT Soris, droSi gamijvna)

aqtivebi, maragebi da valdebulebebi, romlebic unda aRricxuliyo, aRricxulia da warmodgenilia Sesabamisi axsna-ganmartebebi. magaliTad, maragebidan an aqtivebidan arc erTi dasaxeleba ar aris gamorCenili aRricxvisas

aqtivebTan, maragebTan da valdebulebebTan dakavSirebuli operaciebi ar aris aRricxuli

3 Sesabamisoba

aqtivebTan, maragebTan dan valdebulebebTan dakavSirebuli operaciebi an movlenebi Seesabameba maTTan dakavSirebul kanonebs an maregulirebel aqtebs;aqtivebis, maragebisa da valdebulebebis axsna-ganmartebebi dadgenil standartebs Seesabameba

operaciebi ar Seesabameba maTTan dakavSirebul kanonebsa da maregulirebel aqtebs;aqtivebis, maragebisa da valdebulebebis axsna-ganmartebebi ar Seesabameba dadgenil standartebs

4 ufleba- movaleobebi

aqtivebisa da maragebis naSTebi aris organizaciis sakuTrebaSi arsebuli realuri aqtivebi, romelTa mimarT am organizacias flobisa da marTvis SeuzRudavi uflebebi aqvs.valdebulebebi aris organizaciis faqtobrivi davalianebebi

aRricxuli aqtivebi, maragebi da valdebulebebi ar aris organizaciis sakuTrebaSi da ar eqvemdebareba mis kontrols

5 Sefaseba da ganawileba

yvela aqtivi da maragi finansur angariSgebaSi adekvaturi RirebulebiTaa Setanili da Rirebulebis Sefasebis an ganawilebis koreqtirebebi Sesabamisadaa aRricxuli

aqtivebis, maragebis an/da valdebulebebis Rirebulebebi arasworadaa miTiTebuli maTi Seufaseblobis, mcdari monacemebis warmodgenis an/da ,,adamianuri faqtoris~ gamo

6 xarjebis efeqtianoba

maragebTan da valdebulebebTan dakavSirebuli operaciebi da movlenebi ganxorcielebulia efeqtianad (ekonomiurad, miznobrivad da Sedegianad)

aqtivebi, maragebi da sesxebi Zvirad aris Sesyiduli;resursebis gamoyenebis politika ver uzrunvelyofs sruli sargeblis miRebas;organizaciis resursebis marTva ar xorcieldeba imgvarad, rom miRweul iqnes organizaciis mier dasaxuli miznebi

d.2. procedurebi aqtivebisaTvis

182

183

SerCevis wyaro procedura mtkicebafinansuri wlis ganmavlobaSi aRricxuli aqtivebis damadasturebeli dokumentaciis auditi

aqtivis Sesyidvis safuZveli gadaxdili fasis Sesabamisoba damadasturebeli dokumentaciis (xelSekruleba, angariS-faqtura, sasaqonlo zednadebi, miReba-Cabarebis aqti) arseboba

ufleba-movaleobebi

aqtivebi buRaltrul wignSi aRricxulia angariS-faqturis Sesabamisad

klasifikacia

aqtivebi aRricxulia Sesabamis reestrSi da saTanado RirebulebiT

Sesabamisobaklasifikacia Sefaseba

sisruleaqtivebi aRricxulia Sesabamis angariSze

klasifikacia

aqtivebi gatarebulia Sesabamis periodSi

klasifikacia

SeadareT mTavari buRaltruli wignisa da aqtivebis reestris monacemebi, aseve aqtivis Rirebulebis, cveTisa da dagrovili cveTis monacemebi

sisrule

miReba-Cabarebis aqti

SeamowmeT operaciis Sesaxeb informacia buRaltruli wignidan da daadgineT, aRiricxa Tu ara Sesyiduli aqtivebi

sisrule

SeamowmeT operaciebis Sesaxeb informacia aqtivebis reestridan da daadgineT, aRiricxa Tu ara Sesyiduli aqtivebi

sisrule

aqtivebis reestriaqtivebis reestrSi aRricxuli aqtivebis SerCevisaTvis

SeamowmeT aqtivebi imis dasadastureblad, rom isini realurad, miTiTebul misamarTze arsebobs

arseboba

daadastureT, rom is piri, romelsac aqtivi gadaeca, mas realurad akontrolebs

arseboba

daadastureT, rom nebismier sxva pirs, romelic am aqtivs iyenebs, yvela saWiro nebarTva aqvs miRebuli

arseboba

daadastureT, rom aqtivze pasuxismgebeli piri aRricxulia aqtivebis reestrSi

arseboba

xelaxla gamoTvaleT cveTa cveTis dadgenili normebis gamoyenebiT

sizuste

daadastureT, rom aqtivi kvlav gamoiyeneba da saWiroa; daadgineT, dagegmilia Tu ara am aqtivis movla-Senaxva

Sefaseba

daadastureT, rom finansuri wlis ganmavlobaSi dagegmili movla-Senaxvis procedurebi ganxorcielda

Sefaseba

daadgineT, saWiroebis SemTxvevaSi iqna Tu ara aqtivebi gadafasebuli

Sefaseba

daadastureT, rom aqtivebi srulad aris gamoyenebuli


ZiriTadi saSualebebis inventarizaciaaqtivebis fizikur raodenobasa da aqtivebis reestrs Soris gansxvavebebis SerCevisaTvis daadastureT, rom:

aqtivebis reestrSi koreqtirebebi sworad iqna Setanili

Sefasebaklasifikacia

koreqtirebebi saTanado wesiT ganxorcielda da damtkicda uflebamosili pirebis mier

Sefaseba klasifikacia

ZiriTadi saSualebebis inventarizaciis dokumenturad asaxva

SeamowmeT dokumentacia da daadastureT, rom ZiriTadi saSualebebis daTvla yovelwliurad xdeba

arseboba

daeswariT ZiriTadi saSualebebis arseboba

nawili ,,e“. salaro da sabanko angariSebie.1. auditis miznebi da riski

Mmtkicebebi auditis miznebi / kontrolis miznebi

riski

1 arseboba aRricxuli sabanko da salaro naSTebi realurad arsebobs

fuladi saSualebebis gaflangulia (arakanonieradaa miTvisebuli)


sabanko da salaro naSTebi, romlebic unda aRricxuliyo, aRricxuli da wardgenilia. magaliTad, CanawerebSi gamotovebuli ar aris arc erTi sabanko da salaros naSTi

sabanko da salaro naSTebTan dakavSirebuli operaciebi ar aris aRricxuli/wardgenili

3 Sesabamisoba

sabanko da salaro naSTebTan dakavSirebuli operaciebi an movlenebi ganxorcielebulia kanonmdeblobis, kanonebis an maregulirebeli aqtebis Sesabamisad;sabanko da salaro naSTebis Taobaze informaciis wardgena ar Seesabameba dadgenil standartebs

arsebobs kanonebsa da maregulirebel aqtebTan Seusabamoba;sabanko da salaro naSTebis wardgena ar Seesabameba dadgenil standartebs


sabanko da salaro naSTebi organizaciis kuTvnili aqtivebia

aRricxuli sabanko da salaro naSTebi ar aris organizaciis sakuTrebaSi da ar eqvemdebareba mis kontrols

5 Sefaseba da klasifikacia

yvela sabanko da salaro naSTi finansur angariSgebaSi saTanado RirebulebiTaa Setanili da, Sedegad, Rirebulebis yvela Sefasebis an ganawilebis Sesworeba Sesabamisadaa aRricxuli

sabanko da salaro naSTebis Rirebulebebi arasworadaa miTiTebuli uzustobebis an ,,adamianuri faqtoris“ _ TanamSromlis mier daSvebuli Secdomebis gamo


sabanko da salaro naSTebTan dakavSirebuli operaciebi aris resursebis efeqtiani da sasargeblo gamoyeneba

resursebis gamoyeneba ar uzrunvelyofs organizaciis miznebis miRwevas

184

e.2. procedurebi salaro da sabanko angariSebisaTvis

SerCevis wyaro procedura mtkicebafuladi saSualebebifuli salaroSi daTvaleT salaroSi arsebuli fuli da daTvlili

raodenoba organizaciis Canawerebs SeudareT

arseboba

bankiSerCeuli TveebisTvis /periodisaTvis (periodebisaTvis)

SeamowmeT imis mtkicebuleba, rom sabanko angariSebis Sedarebas regularulad (sul mcire TveSi erTxel) axorcielebs fuladi saSualebebis damuSavebaze pasuxismgebeli pirisagan damoukidebeli piri


xelaxla ganaxorcieleT sabanko angariSebis Sedareba


gamoavlineT xangrZlivi vadagadacilebis punqtebi da daadgineT, unda yofiliyo Tu ara es punqtebi Camowerili


periodis dasasruls daadastureT sabanko naSTebi Sesabamis bankebTan

arseboba,ufleba-

movaleobebi,Sefaseba

nawili ,,v“. grZelvadiani da moklevadiani valdebulebebi v.1. auditis miznebi da riski


riski

1 sizuste aRricxuli operaciebi marTebulad asaxavs maT Sinaarss

arazusti aRricxva gamowveulia ,,adamianuri faqtoriT“ an mcdari monacemebiT

2 arseboba valdebulebebi realurad arsebobs valdebulebebi ukanonodaa miTvisebuli


valdebulebebi, romlebic unda aRricxuliyo, aRricxulia da warmodgenilia Sesabamisi ganmartebiTi SeniSvnebi

valdebulebebTan dakavSirebuli operaciebi ar aris aRricxuli/ar aris wardgenili Sesabamisi ganmartebiTi SeniSvnebi

4 Sesabamisoba valdebulebebTan dakavSirebuli operaciebi an movlenebi ganxorcielebulia kanonmdeblobis, normatiuli an sxva maregulirebeli aqtebis Sesabamisad;valdebulebebis ganmartebiTi SeniSvnebis warmodgena dadgenil standartebs Seesabameba

operaciebi ar Seesabameba maTTan dakavSirebul kanonebsa da maregulirebel aqtebs;valdebulebebis ganmartebiTi SeniSvnebis warmodgena ar Seesabameba dadgenil standartebs


valdebulebebi aris auditis obieqtis faqtobrivi davalianeba

aRricxuli vadldebulebebi ar aris organizaciis faqtobrivi davalianeba


finansur angariSgebaSi valdebulebebi asaxulia adekvaturi RirebulebiT; angariSebTan mimarTebiT yvela sxva koreqtirebac saTanadod aris asaxuli

valdebulebebi araswori RirebulebebiTaa asaxuli maTi arasaTanado Sefasebis an ,,adamianuri faqtoriT“ gamowveuli Secdomebis gamo

7 xarjebis efeqtianoba

valdebulebebTan dakavSirebuli operaciebi an movlenebi

Zviri krediti (maRali procentiT aRebuli sesxi);

185

ganxorcielebulia efeqtianad (ekonomiuroba, Sedegianoba da efeqtianoba)

resursebi ar gamoyeneba imgvarad, rom miRebul iqnes sruli sargebeli; resursebi ar gamoiyeneba organizaciis miznebis misaRwevad

v.2. valdebulebebi

SerCevis wyaro procedura MmtkicebagrZelvadiani valdebulebebiaRricxuli sesxebis SerCevisaTvis

daadastureT, rom sakredito xelSekruleba organizaciasTan aris dakavSirebuli

ufleba- movaleobebi

daadastureT, rom sakredito xelSekruleba avtorizebulia Sesabamisi uflebamosili piris mier da rom igi Seesabameba kanonebsa da maregulirebel aqtebs

Sesabamisoba

daadastureT, rom sakredito xelSekrulebaSi miTiTebulia saTanado saprocento ganakveTi

gadaxdili fasis

Sesabamisoba

SeamowmeT sakredito xelSekruleba da masSi mocemuli ZiriTadi Tanxebi da maTi gadaxdis grafikebi SeudareT buRaltrul Canawerebs

Aarseboba

daadastureT kreditorebTan operaciebis Tanxebi, maTi gadaxdis TariRebi, gadaxdis detalebi, daricxuli procenti, daufaravi naSTebi, damatebiTi uzrunvelyofa da sxva

arseboba Sefaseba

gadaxdis detalebi da daufaravi naSTebi SeudareT Sesabamis dadasturebis werilebsa da sakredito xelSekrulebas

sizuste Sefaseba

moklevadiani valdebulebebi/kreditorebiSerCeuli periodebisaTvis mimwodeblebis angariSebi SeudareT ganxorcielebul gadaxdebs da daadastureT, rom angariSsworeba ganxorcielda

Sesabamis mimwodebelTan; Sesabamisi odenobiT; angariSgebaSi miTiTebuli yvela angariS-faqturisaTvis

sizuste

mimwodeblebis angariSebsa da gadaxdebs Soris gansxvavebebis SerCevisaTvis

gansazRvreT, adekvaturad gadawyda Tu ara sakiTxi (magaliTad, JurnalSi aRricxuli operaciebis koreqtireba)

sizuste

gansazRvreT daumuSavebeli/aRuricxavi sakredito angariSebi da SeamowmeT Sesabamisi angariS-faqturebi, Sesyidvebis oqmebi, kreditoruli davalianebebis wignebi da sxva dokumentebi msgavsi tipis kreditoris istoriis dasadgenad

sisrule

nawili ,,z“.procedurebi ganmartebiTi SeniSvnebisaTvis z.1. auditis miznebi da riski


riski

1 gazomva Tanxebi da sxva monacemebi saTanado wesiT aris aRricxuli finansur angariSgebaSi

arazusti aRricxva gamowveulia ,,adamianuri faqtoriT“ _ TanamSromlis mier Secdomebis daSvebiT

2 klasifikacia finansuri informacia saTanado wesiT finansuri informacia arasworad

186

aris warmodgenili, xolo warmodgenili monacemebi garkveviT aris gamoxatuli

an gaugebrad aris warmodgenili

3 sisrule finansur angariSgebaSi Setanilia yvela saWiro ganmartebiTi SeniSvna

finansur angariSgebaSi ar aris Setanili yvela saWiro ganmartebiTi SeniSvna

4 Sesabamisoba

aqtivebis, maragebisa da valdebulebebis wardgena dadgenil standartebs Seesabameba

finansuri informaciis wardgena ar Seesabameba dadgenil standartebs

5 warmoSoba wardgenili operaciebi da movlenebi namdvilad ganxorcielda da organizacias Seexeba

wardgenili operaciebi fiqciuria an TaRliTuria.finansuri monacemebi gazrdili an Semcirebuli RirebulebebiT aris wardgenili


finansur angariSgebaSi Setanili yovelgvari informacia saTanado RirebulebiTaa asaxuli

finansur angariSgebaSi Setanili finansuri informacia araswori RirebulebiTaa asaxuli Rirebulebis Sefasebis proceduris ararsebobis, uzustobebis an ,,adamianuri faqtoris“ _ TanamSromlis mier daSvebuli Secdomebis gamo

z.2. procedurebi warmodgenili informaciisaTvis

SerCevis wyaro procedura MmtkicebaganmartebiTi SeniSvnasacdeli balansi, finansuri angariSgeba

erTmaneTs SeudareT finansuri angariSgeba da warmodgenili informacia

sizuste

daadastureT, rom wardgenis formati Seesabameba buRaltruli aRricxvis dadgenil standartebs

Sefaseba Sesabamisob

afinansuri angariSgeba SeudareT sacdel balanss da daadastureT sacdeli balansidan finansur angariSgebaSi Tanxebis swori gadmotana

sizuste Sefaseba

SeniSvnebSi arsebuli Tanxebi SeudareT finansur angariSgebas da daadastureT maTi Sesabamisoba

sizuste

daadastureT, rom finansuri angariSgebis SeniSvnebi yvela savaldebulo ganmartebiT SeniSvnas moicavs

Sesabamisoba

daadastureT, rom finansur angariSgebaSi mocemuli saTaurebi da TariRebi sworia

klasifikacia

daadastureT, rom saboloo sacdeli balansi gamoyenebul iqna finansuri angariSgebis Sesadgenad da rom masSi Setanil iqna yvela operacia

warmoSoba sizuste

daadastureT, rom yvela ganmartebiTi SeniSvna, romelic Setanili unda yofiliyo finansur angariSgebaSi, Setanilia

sisrule

daadastureT, rom auditma mimoixila finansur angariSgebaSi Setanili yvela arsebiTi ganmartebiTi SeniSvna

sisrule

nawili ,,T~. biujetiT.1. auditis miznebi da riski

mtkicebebi auditis miznebi / kontrolis riski

187

miznebi1 gazomva biujetSi Setanili Tanxebi da sxva

monacemebi sworad iqna aRricxuli da gamoTvlili

arazusti aRricxva gamowveulia ,,adamianuri faqtoriT~ – TanamSromlis mier Secdomebis daSvebiT

2 sisrule biujetSi Setanil iqna yvela saWiro informacia da proeqti

yoveli saWiro informacia da proeqti ar aris biujetSi Setanili

3 Sesabamisoba

arsebobs dadgenil sabiujeto procedurebTan Sesabamisoba

arsebobs dadgenil sabiujeto procedurebTan Seusabamoba

T.2. procedurebi biujetisaTvis

SerCevis wyaro Pprocedura MmtkicebaBbiujetibiujeti da damadasturebeli dokumentacia

daadastureT, rom sabiujeto procesi dadgenili procedurebis Sesabamisad ganxorcielda

Sesabamisoba

xelaxla gamoTvaleT biujeti misi sizustis dasadastureblad

sizuste

daadastureT, rom biujeti Sesabamisma sakanonmdeblo organom daamtkica

Sesabamisoba

sisruledaadastureT, rom biujetis damadasturebeli dokumentacia Seesabameba biujetirebul Tanxebs

sizustesisrule

daadastureT, rom yvela gadaxarjvisaTvis (Tu aseTi arsebobs) Sesabamisi nebarTva iqna miRebuli

Sesabamisoba

SeamowmeT biujetis Tanxebis ganawileba da daadastureT, rom sabiujeto saxsrebi sxva programebze Sesabamisi nebarTvis gareSe ar yofila xelaxla ganawilebuli

Sesabamisoba

danarTi ,,g~. TaRliTobis riski da SemoTavazebuli kontrolis meqanizmebi SerCeuli auditis komponentebisaTvis

aqtivebTan dakavSirebuli riskiriskis es sfero moicavs aqtivebis piradi sargeblisaTvis gamoyenebas an maT arakanonier miTvisebasa da gaflangvas. am danarTSi SemoTavazebulia kontrolis is meqanizmebi, romlebic aRniSnuli riskis marTvasa da Semcirebas emsaxureba.

rogor SeiZleba TaRliTobis Cadena

SemoTavazebuli kontrolis meqanizmebis magaliTebi

aqivebis Zarcva an maTi araavtorizebuli gamoyeneba

1. aqtivebis reestris warmoeba da regularuli ganaxleba.2. aqtivebis adekvaturi gansazRvra (definicireba) Sesabamis reestrSi.3. aqtivebis markireba, Tu es SesaZlebelia. 4. aqtivebis fizikuri usafrTxoebis uzrunvelyofa.5. aqtivebis arsebobis dasadastureblad SerCeviTi Semowmebebis regularulad Catareba.6. SemoTavazebuli gayidvebis, gayidvebis mosalodneli fasebis, TariRebisa da Sedegebis Semowmeba da maTi damtkiceba gayidvamde, xolo gayidvis Semdeg gayidvis fasebisa da miRebuli Semosavlebis gakontroleba.

mniSvnelovan informaciasTan dakavSirebuli riskiam danarTSi gansazRvrulia kontrolis is meqanizmebi, romlebic unda funqcionirebdes TaRliTobis an sxva darRvevebis im safrTxis Sesamcireblad, romelic gamomdinareobs mniSvnelovani informaciis gamJRavnebidan an informaciis piradi sargeblisaTvis arakanonieri gamoyenebidan.

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rogor SeiZleba TaRliTobis Cadena

SemoTavazebuli kontrolis meqanizmebis magaliTebi

mniSvnelovani an SezRuduli xelmisawvdomobis dokumentaciisa da informaciis moparva an gayidva

1. kompiuterSi arsebuli mesame mxaris informaciais kontrolis meqanizmebi samarTlebriv moTxovnebs unda Seesabamebodes; personali informirebuli unda iyos Sesabamisi wesebis Sesaxeb.2. oficialuri dokumentacia usafrTxod unda inaxebodes.3. kadrebis Semowmeba da kontroli dakavebuli Tanamdebobis rangis mixedviT Sesabamis doneze unda xdebodes.4. monacemTa baza registraciiT unda iyos xelmisawvdomi; TiToeuli uCveulo xelmisawvdomobis mizezebis dasadgenad SerCeviTi Semowmebebi unda tardebodes.

riskis maxasiaTeblebi konkretul sferoebSiavtotransporti da sawvavi

riski SesaZlo danaSauli xelSemwyobi faqtorebi

Sedegi/gavlena

avtomanqanis araavtorizebuli gamoyeneba piradi miznebisaTvis

aqsesuarebis, aRWurvilobebisa da instrumentebis moparva an Secvla

avtomanqanis moparva samTavrobo an kerZo Senobidan (saxlis avtofarexSi dayeneba)

sawvavis moparva (avtomanqanidan)

samTavrobo sawvavis, baraTebis piradi saWiroebisaTvis gamoyeneba

Zvirad Rirebuli an/da arasaWiro aqsesuarebisa da nawilebis damontaJeba an

Zarcva, gaflangva an TaRliTuri miTviseba

qonebis arakanonieri gatana

winaswari ganzraxviT motyueba

avtomanqanis gamoyeneba da arasworad aRricxva

saaRricxvo JurnalSi/garbenis uwyisebSi araswori monacemebis Setana

saaRricxvo Jurnalebis/ garbenis uwyisebis arasakmarisi kontroli xelmZRvanelTa mier

avtomanqanis gamoyenebisa da samsaxurebrivi movaleobebis Sesrulebis arasakmarisi monitoringi xelmZRvanelTa mier

avtofarexSi dayenebisas avtomanqanis usafrTxoebis arasakmarisi dacva

avtomanqanis konkretuli momxmareblis kultura

avtomanqanisa da aqsesuarebis

avtomanqanis an/da misi nawilebis naadrevi SecvliT gamowveuli damatebiTi xarjebi

gazrdili mimdinare xarjebi (gansakuTrebiT _ saburavebisa da sawvavisTvis)

personalis mocdenis dro (pirad saqmeebze daxarjuli dro)

sajaro da politikuri kritika (samTavrobo resursebis gaflangva da borotad gamoyeneba)

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Sedegi/gavlena

dayeneba gayidvamde

samTavrobo sanomre niSnebis droebiTi Secvla kerZo sanomre niSnebiT piradi sargeblobisaTvis

arasakmarisi inventarizacia

saTadarigo nawilebis, aqsesuarebisa da iaraRebis araadekvaturi kontroli da dacva

sawvavis Sesyidvebisa da samsaxurebrivi miznebisaTvis mgzavrobis moculobis arasaTanado kontroli

mcire raodenobis naRdi fuli


Sedegi/gavlena

fulis moparva,fulis piradi miznebisaTvis gamoyeneba,yalbi moTxovnebis wardgena

Zarcva, gaflangva an TaRliTuri miTviseba

qonebis arakanonieri gatana TaRliToba,buRaltruli aRricxvis gayalbeba

xelmZRvanelTa mier moTxovnis arasaTanado monitoringi,moTxovnis anazRaureba qviTrebis gareSe,moTxovnis anazRaureba avtorizaciis gareSe,moTxovnisa da Sesabamisi qviTrebis damoukidebeli Sedarebis arasaTanado procedurebi,naRdi fulis arasaTanado fizikuri dacva

mTavrobisaTvis finansuri zaralis miyeneba

masalebi, maragebi da aRWurviloba


Sedegi/gavlena

masalebis, maragebisa da aRWurvilobis araavtorizebuli gamoyeneba

masalebis, maragebisa da aRWurvilobis (maT

qonebis arakanonieri gatana

winaswari ganzraxviT motyueba

qurdoba, TaRliTuri miTviseba an TaRliTuri gardaqmna

araadekvaturi fizikuri dacva

araadekvaturi inventarizacia

aqtivebis arasaTanado fizikuri dacva

dakarguli an moparuli sagnebis/aparaturis Secvlaze gaweuli damatebiTi xarjebi

organizaciiis saqmianobis Seferxeba

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Sedegi/gavlena

Soris, kompiuterebis, faqsebisa da aslis gadamRebi aparatebis) piradi miznebisaTvis gamoyeneba

saqonlisa da maragebis moparva

aqtivebis araavtorizebuli gayidva (maT Soris, gasxviseba) piradi sargeblisaTvis

samsaxurebrivi safosto momsaxurebebis gamoyeneba piradi fostis gasagzavnad,aRWurvilobebis (kompiuterebi, faqsebi, telefonebi da sxva) aramiznobrivi gamoyeneba

aqtivebis reestris/reestrebis ararseboba an misi/ maTi arasaTanado warmoeba

Sesyidvebisa da gayidvebis arasaTanado aRricxva

moxmarebis susti kontroli

aqtivebis saidentifikacio detalebis markirebis an aRricxvis arasaTanado warmoeba

aqtivebis gamoyenebasTan dakavSirebuli susti instruqciebi

moxmarebis susti kontrolis meqanizmebi

moxmarebis aRricxvianobis arasaTanado monitoringi

dakarguli sagnebis Secvlisas

organizaciis mimarT ndobaze/mis reputaciaze uaryofiTi gavlena

dakarguli samuSao dro

gazrdili xarjebi (sakancelario nivTebisaTvis/StampebisaTvis /telefonisaTvis da sxva)

sxva momxmareblebis SesaZlo Seferxeba

momsaxurebis gawevis Rirebulebisgazrda da produqtebis vargisobis vadaze uaryofiTi gavlena)

Semosavlebi (fuladi saxsrebis Segroveba/amoReba)

riskebi SesaZlo danaSauli xelSemwyobi faqtorebi

Sedegi/gavlena

fulis moparva; yalbi angariS-faqtura/zednadebi; yalbi qviTrebi; organizaciis balansze arsebuli kreditidan fulis gasesxeba; sistemuri informaciiT manipulireba (maT Soris, yalbi monacemebis Setana, monacemebis Secvla da sxva)

araswori moTxovnebi; SecdomaSi ganzrax Seyvana; TaRliToba; Zarcva, gaflangva an TaRliTuri miTviseba; buRaltruli aRricxvianobis gayalbeba sajaro moxeleebis mier; kompiuterebSi monacemTa bazis dazianeba; kompiuterebis arakeTilsindisieri gamoyeneba

araadekvaturi procedurebi; Semowmebebis araadekvaturi procesebi; movaleobebis araadekvaturi ganawileba; fulis swrafad deponirebis SeuZlebloba

politikuri da sajaro kritika; Semosavlebis dakargva; masmediis yuradRebis arasasurveli mipyroba; gamoZiebisa da sasamarTlo xarjebi

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სახელმძღვანელო 2013

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