Silabo Planeamiento de Auditoria 2020 I
March 9, 2023 | Author: Anonymous | Category: N/A
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Or. Ogíh H. 7111 ‖ [jdíb`h` H. 1326:2696 ettp//www.mjstpsghmchgfm`.jku.pj
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V`fmgdmzgfmöh kjd Vîdgi`. F`hfjpt`s, fdgsjs y jv`dufmöh kj dg gukmt`rîg. [mp`s kj Gukmt`rmg y jd r`d quj funpdj jh dgs jhtmkgkjs ` jnprjsgs. @iojtmv` j mnp`rtghfmg Fökmc` kj ítmfg y Rgd`r Ourîkmf` GG H¿ 9? H@YNGV KJ GZKM[@YÎG Kjbmhmfmöh, fdgsmbmfgfmöh fdgsmbmfgfmöh kj dgs H`rngs kj gukmt`rmg [mp`s kj H`rngs kj gukmt`rmg? H`rngs Cjhjrgdjs, kj jojfufmöh kj trgigo` y kj Mhb`rngfmöh ` prjpgrgfmöh kjd mhb`rnj
Or. Ogíh H. 7111 ‖ [jdíb`h` H. 1326:2696 ettp//www.mjstpsghmchgfm`.jku.pj
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Vjnghg? 9 9
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Qçcmhg Sji?
Jvgdugfmöh
MHV[M[Z[@ KJ JKZFGFMÖH VZQJYM@Y [JFH@DÖCMF@ QßIDMF@ —VGH MCHGFM@„
GG H¿ 6? QYMHFMQM@V KJ GZKM[@YMG Kjbmhmfmöh kj d`s prmhfmpm`s kj Gukmt`rmg - Qrmhfmpm`s y h`rngs s`irj dg rjgdmzgfmöh kjd trgigo` kj gukmt`rmg
Vjnghg? 6
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9
17/12/9191
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16/12/9191
9
12/12/9191
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kjd Qrmhfmpm`s g dg rjgdmzgfmöh trgigo`rjdgtmv`s kj gukmt`rmg.
GG H¿ ;? QY@FJV@V ] QY@CYGNGV KJ GZKM[@YÎG? J[GQGV kj gukmt`rmg? - Qr`fjs`s Qdghjgfmöh y pr`crgngfmöh kj dg gukmt`rmg, jojfufmöh kj dg gukmt`rîg, j mhb`rnj y pdgh kj gffmöh. - Bgsjs kjd pr`fjs` kj Gukmt`rmg. MD - 9
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MD - 6
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GG H¿ :? [ÍFHMFGV ] QY@FJKMNMJH[@V KJ GZKM[@YMG F`hfjpt` y Fdgsmbmfgfmöh kj dgs tífhmfgs y pr`fjkmnmjht`s kj gukmt`rmg. Qr`fjkmnmjht`s, tífhmfgs, prujigs y bgsjs kj gukmt`rîg. GG H¿ 2 ? JRMKJHFMGV, KJ F@H[Y@D MH[JYH@ KJ GZKM[@YMG Kjbmhmfmöh kj dgs jvmkjhfmgs kj f`htr`d mhtjrh`. Gtrmiut`s ` kjtjrnmhghtjs kj dgs jvmkjhfmgs Qr`fjs`s y Fdgsjs jh dg `itjhfmöh kj jvmkjhfmgs. GG H¿ 3? QY@CYGNGV KJ F@H[Y@D MH[JYH@ KJ GZKM[@YMG? Jd f`htr`d Mhtjrh` jh jd ngrf` kj uhg jnprjsg y sus dmnmtgfm`hjs. Jd f`htr`d mhtjrh` gknmhmstrgtmv` y jd f`htr`d mhtjrh` f`htgidj.
Or. Ogíh H. 7111 ‖ [jdíb`h` H. 1326:2696 ettp//www.mjstpsghmchgfm`.jku.pj
12/12/9191
Vjnghg? ;
9
15/12/9191
9
71/12/9191 Vjnghg? :
9
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9
73/12/9191
Vjnghg? 2 9
99/12/9191
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9=/12/9191
9
17/13/9191
Qçcmhg Sji?
73/12/9191
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GG H¿ 5? - Jsqujngs kjd pr`crgng kj gukmt`rmg. - Fgrgftjrîstmfgs y vjhtgogs kjd F`htr`d mhtjrh`. - Yjsp`hsgimdmkgk, bdjxmimdmkgk y f``rkmhgfmöh gd prjpgrgr uh pr`crgng kj gukmt`rmg. GG H¿ =? FZJV[M@HGYM@V KJ F@H[Y@D MH[JYH@ KJ GZKM[@YMG - Kjbmhmfmöh y buhkgnjht`s kjd Fujstm`hgrm`s kj f`htr`d Mhtjrh` kj gukmt`rîg? - Jdjnjht`s kj f`htr`d mhtjrh`. GG H¿ 71? - [mp`s kj fujstm`hgrm`s kj f`htr`d mhtjrh`. - Rjhtgogs y kjsvjhtgogs kjd fujstm`hgrm` kj f`htr`d mhtjrh`. GG H¿ 77? YJVZD[GK@V KJ GZKM[@YÎG - Qgpjdjs kj trgigo` y ngrfgs kj gukmt`rmg. kj dg - Fgrgftjrîstmfgs prjsjhtgfmöh kj uh mhb`rnj kj gukmt`rîg. - Jstrufturg kjd mhb`rnj kj gukmt`rmg GG H¿ 79? - Y`d kjd prjpgrgk`r y kjd rjvms`r kj d`s pgpjdjs kj trgigo`. - f`hsmkjrgfm`hjs quj jd gukmt`r MD - ;
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77/13/9191 Vjnghg? =
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76/13/9191
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99/13/9191
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93/13/9191
9
9=/13/9191
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17/15/9191
Vjnghg? 79 9
16/15/9191
9
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Vjnghg? 76 71/15/9191
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79/15/9191
9
7:/15/9191
Vjnghg? 7; 9
73/15/9191
9
7=/15/9191
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7=/15/9191 Qçcmhg Sji?
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smcumjhtjs? -
Dg gsmstjhfmg gsmstjhfmg nîhmng sjrç kjd 31% kjd t`tgd kj e`rgs pr`crg pr`crgngkgs ngkgs jh dg Zhmkgk Kmkçftmfg.
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Dg h`tg nîhmng gpr` gpr`igt`rmg igt`rmg kj dg uhmkgk kmkçftmfg js trjfj (76) jh jsfgdg vmcjsmngd (1 ‖ 91).
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Jh t`k`s d`s fgs`s dg brgffmöh 1.: ` nçs sj f`hsmkjrg ff`n` `n` uhg uhmkgk g bgv`r kjd jstukmghtj.
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D`s gdunh`s quj bgdtjh g uhg jvgdugfmöh ` sustjhtgfmöh kj uh trgigo` kjijh oustmbmfgr su bgdtg jh dg fdgsj smcumjhtj, smcumjhtj, fgs` f`htrgrm` sj dj gsmchgrg dg h`tg FJY@.
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D`s gdunh`s f`h h`tgs p`r k kjigo` jigo` kj 71 rjpjtmrçh dg Zhmkgk Kmkçftmfg
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Jd jstukmghtj jstukmghtj qu quj j jh jh dg jvgdugfmöh kj uhg ` n nçs çs Mhkmf Mhkmfgk`rjs gk`rjs kj D`cr` pr` pr`crgngkgs crgngkgs jh dg Zhmkgk Kmkçftmfg, `itjhcg h`tg kjsgpr`igt`rmg jhtrj kmjz (71) y k`fj (79), tmjhj kjrjfe` g pgrtmfmpgr jh jd pr`fjs` kj rjfupjrgfmöh pr`crgngk`.
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Jd jstukmghtj jstukmghtj q quj uj kjspuís kj rj rjgdmzgk` gdmzgk` jd pr` pr`fjs` fjs` kj rjfupjrgfmöh rjfupjrgfmöh `ituvmjrg h`tg njh`r g trjfj (76), jh uhg ` nçs fgpgfmkgkjs tjrnmhgdjs kj uhg Zhmkgk Kmkçftmfg, kjsgprujig dg nmsng, p`r tght` rjpmtj dg Zhmkgk Kmkçftmfg.
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Dg jvgdugfmöh sjrç pjrnghjhtj, sj f`hsmkjrg gspjft`s f`hfjptugdjs, pr`fjkmnjhtgdjs y gftmtukmhgdjs.
Or. Ogíh H. 7111 ‖ [jdíb`h` H. 1326:2696 ettp//www.mjstpsghmchgfm`.jku.pj
Qçcmhg Sji?
MHV[M[Z[@ KJ JKZFGFMÖH VZQJYM@Y [JFH@DÖCMF@ QßIDMF@ —VGH MCHGFM@„
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Jd pr`njkm` kj fgkg gftmvmkgk kj gprjhkmzgoj jstgrç kgk` p`r? QGG > (H7 + H9 + H6)/6 Dg h`tg kjd Mhkmfgk`r kj d`cr` jstç kgkg p`r? MD > QGG7 ö MD > (QGG7 + QGG9…..+QGGh)/H± QGGh
Jd pr`njkm` bmhgd kj dg uhmkgk Kmkçftmfg jstç kgk` p`r? Q.Z.K > MD7 + MD9 + MD6 6
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Qçcmhg Sji?
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