Tlhahlobo ea molao, litlhahlobo, mekhoa e lumellanoeng le tlhahlobo ea lithuso
Tlhahlobo ea libuka le netefatso
Tlhahlobo ea molao, litlhahlobo tse ikemetseng le mekhoa e lumellanoeng bakeng sa lik'hamphani, li-NGO le merero ea bafani Lesotho.
Moralo oa mochini ka Sesotho, o emetse ho hlahlojoa ke motho.
Tlhahlobo ea libuka ha se feela ho saena lipolelo tsa lichelete. Ha e entsoe hantle, e fa boto, beng ba likarolo, libanka le bafani ts'epo ea hore lipalo li bonts'a boemo ka nepo, 'me e bonts'a botsamaisi moo mekhoa ea taolo e ka matlafatsoang teng.
Lebesa CA and Advisory Services e thathamisitsoe ke Lesotho Institute of Accountants (LIA) e le feme e ngolisitsoeng ea tlhahlobo ea libuka. Mosebetsi o etelloa pele ke molekane Moratuoa Lebesa-Hlongwa CA(L), ea lulang a nka karolo ho tloha moralong ho fihlela tlalehong ea ho qetela.
Seo re se fanang
Re etsa tlhahlobo ea molao ea lipolelo tsa lichelete tsa selemo, litlhahlobo tse ikemetseng moo audit e sa hlokoeng, le mekhoa e lumellanoeng moo uena kapa mokha o mong le hlokang hore litaba tse itseng li hlahlojoe. Re boetse re hlahloba merero le lithuso tse ts'ehetsoang ke bafani, re sebetsa ho latela lipehelo le libopeho tsa litlaleho tsa mofani.
Re rala ka hloko, re kopa seo re se hlokang kapele, 'me re u tsebisa ha mosebetsi o ntse o tsoela pele. Re buisana le uena ka liphumano pele li tlalehoa, 'me lengolo la rona ho botsamaisi le shebane le lintlafatso tse sebetsang tse lumellanang le boholo ba mokhatlo oa hao.
Ke ea mang
- Lik'hamphani tse hlokang tlhahlobo ea molao ea lipolelo tsa lichelete tsa selemo
- Li-NGO le merero e tlalehang ho bafani ba lithuso
- Liboto le beng ba likhoebo ba batlang netefatso e ikemetseng ea lipalo
- Mekhatlo eo libanka kapa bafani ba eona ba batlang liakhaonto tse hlahlobiloeng
Kamoo e sebetsang kateng
- 01
Boholo ba mosebetsi le tumellano
Re lumellana ka mongolo ka boholo ba mosebetsi, moralo oa tlaleho, nako le tefo pele mosebetsi o qala.
- 02
Moralo
Re ithuta kamoo mokhatlo oa hao o sebetsang kateng, re hlahloba likotsi 'me re u romela lenane le hlakileng la litokomane tseo re li hlokang.
- 03
Mosebetsi oa tlhahlobo
Re hlahloba lipalo, litransekshene le mekhoa ea taolo, 'me re botsa lipotso ha li hlaha ho fapana le ho li boloka ho fihlela qetellong.
- 04
Tlaleho
Re buisana le botsamaisi ka liphumano tsa pele, ebe re nts'a tlaleho e saennoeng le lengolo ho botsamaisi.
- 05
Ho latela
Re u thusa ho kenya likhothaletso ts'ebetsong e le hore tlhahlobo ea selemo se tlang e tsamaee hantle.
Lipotso
Na k'hamphani ea ka e hloka tlhahlobo ea libuka?
Ho its'etlehile ka mofuta oa mokhatlo, molaotheo oa oona le seo beng ba likarolo, libanka kapa bafani ba se hlokang. Re tla sheba boemo ba hao 'me re netefatse se u amang.
Phapang ke efe pakeng tsa tlhahlobo e felletseng le tlhahlobo e bobebe?
Tlhahlobo e felletseng (audit) e fana ka netefatso e utloahalang 'me e kenyelletsa liteko tse qaqileng. Tlhahlobo e bobebe (review) e fana ka netefatso e lekanyelitsoeng, haholo ka lipotso le tlhahlobisiso, 'me e ka lekana moo audit e sa hlokoeng.
Na le ka hlahloba morero o ts'ehetsoang ke mofani ho latela lipehelo tsa hae?
E. Re qala ka ho bala tumellano ea thuso le lipehelo tsa tlhahlobo tsa mofani, 'me re tlaleha ka sebopeho seo a se batlang.
Le hloka eng ho rona hore re qale?
Trial balance, litatemente tsa banka, likonteraka tsa bohlokoa le lipolelo tsa lichelete tsa selemo se fetileng ke qalo e ntle. Re romela lenane le felletseng ka mor'a moralo.