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PDF Chapter 22 Audit of The Capital Acquisitions and Repayment Cycle Compress
PDF Chapter 22 Audit of The Capital Acquisitions and Repayment Cycle Compress
F`pat`b `fquasatadl `lg rcp`ykclt fyfbc ocrndhus p`g` pcrdbce`l sukocr g`y` kdg`b kcb`bua
ut`lm ocroulm`
ocroulm` g`l chuat`s
chuat`s pckabah
pckabah g`l pcko`y`r`l
pcko`y`r`l hcko`ba kdg`b.
kdg`b. Vahbus ala jum` kclf`hup
pcko`y`r`l oulm` g`l gavagcl. Wcrg`p`t ckp`t h`r`htcrastah,
h`r`htcrastah, y`atu:
`. _cb`tan scgahat tr`ls`hsa y`lm kckpclm`ruea s`bgd `hul, tct`pa
tct`pa scta`p
scta`p tr`ls`hsa scralmh`ba
s`lm`t k`tcra`b
o. Yclmcfu`ba`l `t`u s`b`e s`ja g`ra s`tu tr`ls`hsa g`p`t kclj`ga k`tcra`b.
f. @g` euoulm`l euh
euhuk
uk `lt`r` cltat`s
cltat`s hbacl g`l pckcm`lm
pckcm`lm s`e`k
s`e`k,, dobam`sa,
dobam`sa, `t`u gdhukcl
hcpckabah`l scrup`.
g. @g` euoulm`l b`lmsulm
b`lmsulm `lt`r` `hul oulm` g`l gavagcl g`l ut`lm g`l chuat`s.
@ugatdr scralm kckpcb`j`ra tr`ls`hsa `huasasa kdg`b s`koab kckpcrdbce pck`e`k`l tclt`lm
oaslas g`l algustra hbacl. @ugatdr scralm kclmagcltanah`sa k`s`b`e rasahd oaslas ultuh hcma`t`l
Ldtcs Y`y`obc
Y`y`obc
Ldtcs Y`y`obc `g`b`e hcw`jao`l euhuk hcp`g` hrcgatur, y`lm tag`h gaj`kal/gaj`kal `sct,
scrt` gahcl`h`l oulm`. Wcrg`p`t ococr`p` `hul y`lm gamul`h`l ultuh ldtcs p`y`obc `lg rcb`tcg
altcrcst: ldtcs p`y`obc, altcrcst cxpclsc, f`se al o`lh, scrt` altcrcst p`y`obc. @ugatdr oa`s`ly`
kck`suhh`l tcsts dn pralfap`b `lg altcrcst p`ykclts sco`m`a o`ma`l g`ra `ugat sahbus `huasasa
@ugat dn F`pat`b
F`pat`b Vtdfh
Vtdfh `lg p`ag-Al
p`ag-Al F`pat`b
F`pat`b (Kdg`b V`e`k g`l
g`l Kdg`b Gasctdr)
@ugatdr kckabaha ckp`t e`b ut`k` g`b`k `ugat f`pat`b stdfh `lg p`ag-al f`pat`b al cxfcss dn p`r,
`lt`r` b`al:
- Kcbao`th`l
Kcbao`th`l pclmuja
pclmuja`l
`l pclmclg`ba`
pclmclg`ba`l
l g`l pclmuja
pclmuja`l
`l suost`lta
suost`ltann `t`s tr`ls`hsa
tr`ls`hsa
0. Cxastalm f`pat`b stdfh tr`ls`ftadls
tr`ls`ftadls `rc
`rc rcfdrgcg
rcfdrgcg (fdkpbctclcss)
@ugat dn Gavagclgs
Gavagclgs
Wuju`l y`lm p`balm pcltalm, tcrk`suh y`lm ocrh`at`l gclm`l eut`lm gavagcl, `g`b`e: (0)
Gavagcl y`lm tcrf`t`t tcrj`ga (dffurrclfc)8 (?) Gavagcl y`lm `g` gaf`t`t (fdkpbctclcss)8 (6)
Gavagcl gaf`t`t scf`r` `hur`t (`ffur`fy)8 (7) Gavagcl gao`y`rh`l hcp`g` pckcm`lm s`e`k y`lm
`g` (hcj`ga`l)8 (3) St`lm gavagcl gaf`t`t (hcbclmh`p`l)8 g`l (>) St`lm gavagcl gaf`t`t scf`r`
`hur`t (`ffur`fy). @ugatdr g`p`t kckvcranah`sa tcrj`galy` pclf`t`t`l gavagcl gclm`l kckcrahs`
tec kalutcs dn ODG kcctalms ultuh kclmcs`eh`l jukb`e gavagcl pcr s`e`k g`l t`lmm`b gavagcl.
Hc`hur`t`l
Hc`hur`t`l pcrly`t``l
pcrly`t``l gavagcl g`p`t ga`ugat gclm`l kclmeatulm
kclmeatulm ub`lm jukb`e ocrg`s`rh`l
ocrg`s`rh`l
gavagcl pcr s`e`k gah`bah`l jukb`e s`e`k y`lm ocrcg`r. Vcb`al atu, `ugatdr e`rus kckvcranah`sa
`p`h`e pcko`y`r`l tcb`e gab`huh`l hcp`g` pckcm`lm s`e`k y`lm kckabaha s`e`k p`g` t`lmm`b
pclf`t`t`l gavagcl. Yclmuja`l eut`lm gavagcl e`rus gab`huh`l ocrs`k``l gclm`l gavagcl y`lm
gaukuk
gaukukh`l
h`l (gc
gcfb`
fb`rcg
rcg gavagclgs)). Gavagcl y`lm ocbuk gao`y`rh`l ( ul
gavagclgs ulp`a
p`ag
g gavagclg)) e`rus
gavagclg
gak`suhh`l sco`m`a hcw`jao`l (ba`oabaty) .
@ugat dn rct`alcg
rct`alcg c`rlalms
c`rlalms
Sltuh kckub`a `ugat `t`s b`o` gat`e`l, `ugatdr tcrbcoae g`eubu kclm`l`basas b`o` gat`e`l
ultuh scp`lj`lm t`eul. J`gw`b `ugat y`lm kcluljuhh`l `l`basas, y`lm oa`s`ly` kcrup`h`l
o`ma`l g`ra nabc pcrk`lcl, kclf`hup gcshrapsa scta`p tr`ls`hsa y`lm kckclm`ruea `hul. G`b`k
kclm`ugat gcoat g`l hrcgat ultuh b`o` gat`e`l, scb`al b`o` ocrsae g`l gavagcl, `ugatdr e`rus
kclcltuh`l
kclcltuh`l `p`h`e tr`ls`hsa
tr`ls`hsa tcrscout
tcrscout sce`rusly`
sce`rusly` gak`suhh`l.
gak`suhh`l. Vctcb`e
Vctcb`e `ugatdr
`ugatdr y`hal o`ew`
tr`ls`hsa y`lm gaf`t`t tcb`e gahb`sanah`sah`l gclm`l ocl`r sco`m`a tr`ls`hsa b`o` gat`e`l, b`lmh`e
scb`ljutly` `g`b`e kckutush`l `p`h`e tr`ls`hsa tcrscout tcb`e gaf`t`t scf`r` `hur`t. Ouhta `ugat
y`lm gapcrbuh`l ultuh kclcltuh`l `hur`sa tcrm`ltulm p`g` san`t tr`ls`hsa.
@ugatdr jum` e`rus kclmcv`bu`sa `p`h`e `g` tr`ls`hsa y`lm sce`rusly` gak`suhh`l
tct`pa tag`h. Vt`lg`r `hult`lsa kclsy`r`th`l pcly`ja`l g`l pclmulmh`p`l alndrk`sa tcrh`at b`o`
gat`e`l. Ycre`ta`l ut`k` `ugatdr g`b`k kclcltuh`l `p`h`e tuju`l pcly`ja`l g`l pclmulmh`p`l
ultuh
ultuh b`o`
b`o` gat`e`
gat`e`l
l tcrpclu
tcrpcluea
ea tcrut`
tcrut`k`
k` ocrh`a
ocrh`at`l
t`l gclm`l
gclm`l pclmulmh
pclmulmh`p`l
`p`l scta`p
scta`p pcko`t`
pcko`t`s`l
s`l
pcko`y`r`l gavagcl. Vcralmh`ba, pcrj`lja`l gclm`l o`lhar, pckcm`lm s`e`k, g`l hrcgatur b`al
kcb`r`lm `t`u kcko`t`sa jukb`e gavagcl y`lm g`p`t gao`y`rh`l hbacl. Ycko`t`s`l ala e`rus
gaulmh`ph`l g`b`k f`t`t`l h`ha `t`s b`pdr`l hcu`lm`l.