Home / Jamiyat / Auditi dokhili dar tashkilothoi bakhshi davlati

Auditi dokhili dar tashkilothoi bakhshi davlati

Qonuni jumhurii tojikiston

Dar borai auditi dokhilI dar TASHKILOTHOI BAHSHI davlatI

(QJT az 23.07.16 s., №1354)

  (Akhbori Majlisi Olii Jumhurii Tojikiston, s. 2010, №7, mod. 563;

Qonuni JT az 23.07.2016 s., №1354)

  Qonuni mazkur munosibathoi jamiyatiero, ki dar ravandi tashakkulyobi, banaqshagiri, guzaronidani auditi dokhili va tahiyai hisoboti auditori dar tashkilothoi bakhshi davlati ba vujud meoyand, tanzim menamoyad (QJT az 23.07.16 s., №1354).

BOBI 1. MUQARRAROTI UMUMI

  Moddai 1. Mafhumhoi asosi

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda burda meshavand:

auditi dokhili – faoliyati mustaqil va obektivy oid ba guzaronidani sanjish, bahodihi va mashvaratdihii nizomhoi idorakuni va digar nizomho, ki bo maqsadi musoidat namudan ba faoliyati qonuni, samaranok va natijabakhshi tashkilothoi bakhshi davlaty anjom doda meshavad;

auditori dokhili – khizmatchii davlaty, ki auditi dokhiliro tibqi qonunguzorii Jumhurii Tojikiston meguzaronad;

suporishi  auditory – suporishi muayyan  baroi guzaronidani tahqiqoti audity, ki az amali sanjishi va yo mashvarati iborat meboshad (QJT az 23.07.16 s., №1354);

– maqsadi suporishi auditori – tahiyai khulosai obektivi va mustaqil oid ba faoliyat va natijahoi idorakunii tavakkal, sifati tatbiq va samarabakhshii nizomi idorakunii moliyavi va nazorat, rioyai qonunguzori va ijroi naqshai korkhona, muassisa va tashkilotho (QJT az 23.07.16 s., №1354);

namudhoi suporishi auditory – auditi nizom, auditi muvofiqat ba qonunguzorii Jumhurii  Tojikiston, auditi moliyavy, auditi faoliyat va auditi tekhnologiyai ittilooty (QJT az 23.07.16 s., №1354);

– tashkilothoi bakhshi davlati – korkhona, muassisa va tashkilothoe, ki ba molikiyati davlati taalluq doshta, az bujeti davlati mablagguzori meshavand (taqsimkunandagoni asosi,  taqsimkunandagon va mablaggirandagoni bujeti) (QJT az 23.07.16 s., №1354);

yorii mashvaraty – peshnihodi tavsiyaho, khulosaho, izhori aqidaho, omuzish va tavzehot, ki baroi inkishofi jarayoni idorakuni va nazorati tavakkal dar tashkilothoi bakhshi davlaty, tain gardidaand (QJT az 23.07.16 s., №1354).

 

Moddai 2. Qonunguzorii Jumhurii Tojikiston dar borai auditi dokhili dar tashkilothoi bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

Qonunguzorii Jumhurii Tojikiston dar borai auditi dokhily dar tashkilothoi bakhshi davlaty ba Konstitutsiyai Jumhurii Tojikiston asos yofta, az Qonuni mazkur, digar sanadhoi meyorii huquqii Jumhurii Tojikiston, inchunin sanadhoi huquqii baynalmilalie, ki Tojikiston onhoro etirof namudaast, iborat meboshad (QJT az 23.07.16 s., №1354).

 

Moddai 3. Doirai amal va maqsadhoi Qonuni mazkur

 

  1. Qonuni mazkur amali auditi dokhiliro dar tashkilothoi bakhshi davlati muqarrar menamoyad (QJT az 23.07.16 s., №1354).
  2. Maqsadhoi Qonuni mazkur inho meboshand:

-muayyan namudani prinsiphoi auditi dokhili dar tashkilothoi bakhshi davlati;

-muqarrar namudani mekhanizmi tatbiqi auditi dokhily dar tashkilothoi bakhshi davlati.

 

Moddai 4. Prinsipho va meyorhoi auditi dokhily dar tashkilothoi bakhshi davlati

 

Faoliyati auditi dokhili dar tashkilothoi bakhshi davlati tibqi qonunguzorii Jumhurii Tojikiston, standarthoi baynalmilalii auditi dokhili amali karda shuda, ba prinsiphoi oshkorbayoni, qonuniyat, nizomnoki va naqshavi asos meyobad. Auditorhoi dokhili faoliyati khudro tibqi talaboti Kodeksi odobi kasbii auditorho bo rioyai prinsiphoi mustaqiliyat va begarazi, salohiyat va kasbiyati voqei, pokvijdoni, masuliyatshinosi va makhfiyat amali menamoyand (QJT az 23.07.16 s., №1354).

 

Moddai 5. Tainoti asosii auditi dokhili dar tashkilothoi bakhshi davlaty

 

Auditi dokhili ba tashkilothoi bakhshi davlati dar ijroi samaranok va natijabakhshi vazifahoi khud tibqi qonunguzorii Jumhurii Tojikiston bo rohhoi zerin musoidat mekunad (QJT az 23.07.16 s., №1354):

1) Oshkor namudan va bahodihii tavakkal dar tashkilothoi bakhshi davlati;

2) Bahodihii muvofiqat va samaranokii nizomi idorakunii moliya va nazorat az nuqtai nazari:

– hammonandkuny, bahodihy va idorakunii tavakkal az chonibi rohbariyati tashkilothoi bakhshi davlaty;

– rioya namudani qonunguzorii Jumhurii Tojikiston, ijroi uhdadorihoi shartnomavy va gayrishartnomavy;

–  boetimod va hamatarafa budani ittilooty doroy ahamiyati ijtimoy;

– sudmandy, samaranoky va sarfakory;

– tamini amniyati doroiho va hujjatho;

– ichroi vazifaho va noil shudan ba maqsadqo.

3) Tahiya namudani tavsiyaho oid ba takmili faoliyati tashkilothoi bakhshi davlati, inchunin anjom dodani mushohidai ichroi muvofiqi onho (QJT az 23.07.16 s., №1354).

 

BOBI 2. AUDITORHOI DOHILII TASHKIlotHOI

BAHSHI DAVLATI

 

Moddai 6. Talabot oid ba tain namudani auditori dojili dar tashkilothoi bakhshi davlaty

 

  1. Ba vazifai auditori dokhily dar tashkilothoi bakhshi davlaty shahrvandi Jumhurii Tojikiston, ki doroy tahsiloti olii iqtisodi yo huquqshinosy, na kamtar az se sol az rui ikhtisosash sobiqai kori doshta, inchunin javobgui digar talaboti takhassusii muqarrarnamudai sanadhoi meyorii huquqii Jumhurii Tojikiston meboshad, tain karda meshavad.
  2. Mansabi kholii auditori dokhily dar tashkilothoi bakhshi davlaty bo tartibi muqarrarnamudai sanadhoi meyorii huquqii Jumhurii Tojikiston ishgol karda meshavad.

 

Moddai 7. Huquk va uhdadorihoi auditorhoi dokhilii tashkilothoi bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

  1. Auditorhoi dokhilii tashkilothoi bakhshi davlaty chunin huquqho dorand (QJT az 23.07.16 s., №1354):

– giriftan va sanjidani hamai hujjathoi zarury va ittiloot, inchunin az shakhsoni mansabdori taqsimkunandagoni asosy, taqsimkunandaho va mablaggirandagoni bujeti talab kardani tavzehoti baroi guzaronidani auditi dokhili zarur (QJT az 23.07.16 s., №1354);

– guzaronidani sanjishi sokhtor va tarafhoi bo tashkiloti bakhshi davlati aloqahoi berunadoshta, ki mablaghoi davlatiro istifoda yo ikhtiyordori mekunad;

– izhori mulohizai mustaqil oid ba faoliyat va samaranokii idorakunii moliyavi va nizomi nazorati dokhily;

– dar holati peshnihod nakardani hujjathoi zarury va digar ittilooti muhime, ki ba tashakkuli mavqei voqeii auditor tasir merasonad, az guzaronidani sanjish va yo izhori mulohizai khud dar hisobot khuddori namoyad (QJT az 23.07.16 s., №1354);

– amali namudani huquqhoi digare, ki dar qonunguzorii Jumhurii Tojikiston peshbiny gardidaand.

  1. Hangomi guzaronidani audit, auditorhoi dokhilii tashkilothoi bakhshi davlaty ukhdadorand ast, ki muqarraroti  qonunguzorii Jumhurii Tojikiston, meyorhoi etirofshudai baynalmilalii auditi dokhily va talaboti Kodeksi odobi kasbii auditorhoro rioya namoyad (QJT az 23.07.16 s., №1354).
  2. Az jonibi auditori dokhily istifoda gardidani huquqi khud bo maqsadi rasonidani zarar ba shakhsi digar, inchunin suiistifoda az in huquqho dar faoliyati auditory man ast.
  3. Dar amalhoi khud auditorhoi dokhili uhdadorand, ki mustaqil, begaraz, salohiyatnok va pokvijdon boshand (QJT az 23.07.16 s., №1354).
  4. Auditorhoi dokhily vazifadorand az pahnnamoii ittilooti dar ravandi faoliyati kasby ba onho dastrasshuda, ba istisnoi holathoe, ki qonun ijozat medihad, khuddory namoyand.

 

BOBI 3. MAQOMI VAKOLATDORI DAVLATI OID BA AUDITI DOHILI DAR TASHKILOTHOI BAHSHI DAVLATI

(QJT az 23.07.16 s., №1354)

 

Moddai 8. Vakolathoi maqomi  vakolatdori davlati oid ba  auditi dokhili dar tashkilothoi

                    bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

  1. Maqomi vakolatdori davlati oid ba  auditi dokhili dar tashkilothoi bakhshi davlati (minbad – maqomi vakolatdor) Vazorati moliyai Jumhurii Tojikiston meboshad. Ba vakolathoi maqomi vakolatdor inho dokhil meshavand (QJT az 23.07.16 s., №1354):

– siyosati nazorati moliyavii dokhily va auditi dokhiliro dar tashkilothoi  bakhshi davlaty dar asosi  meyorhoi etirofshudai baynamilalii auditi dokhili va qonunguzorii Jumhurii Tojikiston tahiya va tatbik menamoyad;

– baroi guzaronidani audit, mushohidai idorakunii moliyavy va nazorat farmon intishor mekunad, ki ijroi on az jonibi hamai tashkilothoi bakhshi davlaty, hatmy meboshad;

– har sol tahqiqoti tahlilii faoliyati khamai vohidhoi sokhtori auditi dokhilii tashkilothoi bakhshi davlatiro anjom medihad;

– yorii mashvaratiro baroi hamai vohidhoi sokhtorii auditi dokhilii tashkilothoi bakhshi davlaty, vobasta ba darkhostashon tamin menamoyad;

– hamohangsozii faoliyatro oid ba omuzonidan, dodani sertifikat, takmili ikhtisos va bozomuzii auditorhoi dokhili dar tashkilothoi bakhshi davlaty anjom medihad;

– tartib va usulhoi tashkili sanjishi takhassusi oid ba giriftani sertifikati «Auditori dokhily dar tashkilothoi bakhshi davlaty»-ro muqarrar menamoyad (QJT az 23.07.16 s., №1354);

– makhzani malumoti vohidhoi sokhtorii auditi dokhilii tashkilothoi bakhshi davlaty va fehristi auditoronero, ki bomuvaffaqiyat az sanchishi takhassusii auditorhoi dokhily dar bakhshi davlaty guzashtaand, pesh mebarad;

– dar tashkilothoi bakhshi davlati, ki vohidi sokhtorii auditi dokhili nadorand, auditi dokhiliro meguzaronad (QJT az 23.07.16 s., №1354);

– vakolathoi digarero,  ki khilofi qonunguzorii  Jumhurii Tojikiston nameboshand, anjom medihad.

  1. Rohbaroni tashkilothoi bakhshi davlaty uhdadorand, ki dastrasii auditoroni dokhilii maqomi vakolatdorro ba hamai hujjatho va ittiloote, ki baroi guzaronidani audit, mushohidai idorakunii moliyavy va nazorat zarurand, tamin namoyand (QJT az 23.07.16 s., №1354).

 

Moddai 9. Guzorishi tahlili oid ba auditi dokhili dar tashkilothoi bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

  1. Hamai vohidhoi sokhtorii auditi dokhilii tashkilothoi bakhshi davlati har sol, na dertar az 1 aprel ba maqomi vakolatdor oid ba ijroi naqshai auditi soli guzashta guzorishi tahliliro peshnihod mekunand, ki on boyad ittilooti zerinro dar bar girad (QJT az 23.07.16 s., №1354):

– suporishi auditorii ijroshuda, holathoe, ki dar onho mahdudkunii doirai suporishi auditori joy doshtand va sababhoi ehtimolii ijro nashudani naqsha (QJT az 23.07.16 s., №1354);

– khulosahoi asosi nisbat ba amali nizomi Idorakunii moliyavi va nazorati bakhshi davlaty va tavsiyaho oid ba takmil dodani faoliyati on;

holathoi oshkorshudai vayron namudani qonunguzorii Jumhurii Tojikiston (QJT az 23.07.16 s., №1354);

– peshnihodho oid ba rushdi auditi dokhili.

  1. Guzorishi tahlilii solona boyad az jonibi rohbari tashkiloti bakhshi davlaty tasdiq karda shavad (QJT az 23.07.16 s., №1354).
  2. Maqomoti vakolatdor har sol, na dertar az 1 may faoliyati hamai vohidhoi sokhtorii auditi dokhiliro baroi soli guzashta jambast namuda, ba Hukumati Jumhurii Tojikiston guzorishi tahlilj peshnihod mekunad (QJT az 23.07.16 s., №1354).

 

BOBI 4. VAZIFAHOI ROHBARI TASHKILOTI BAHSHI DAVLATI DAR SOHAI AUDITI DOHILI

(QJT az 23.07.16 s., №1354)

 

Moddai 10. Vazifahoi rohbari tashkiloti bakhshi davlati, ki vohidi sokhtorii auditi dokhili dorad

  1. Rohbari tashkiloti bakhshi davlati, ki vohidi sokhtorii auditi dokhili dorad, baroi  tamini faoliyati on tibqi  meyorhoi dar Qonuni mazkur muqarrargardida va ba tavri dakhldor ijro namudani vazifahoi khud nisbat ba auditi dokhili masul meboshad.
  2. Ba vazifahoi rohbari tashkiloti bakhshi davlati, ki vohidi sokhtorii auditi dokhili dorad, inho dokhil meshavand:

– tasdiqi naqshai solona va darozmuddati sanjish, inchunin naqshai  takmili ikhtisosi kormandoni vohidi sokhtorii auditi dokhili;

– tasdiqi naqshai amaliyoti jori oid ba ijroi hatmi va sarivaqtii tavsiyahoi dar hisoboti audit peshnihodgardida;

– qabuli qaror oid ba ijroi hatmi va sarivaqtii tavsiyahoi peshnihodnamudai auditorho;

– barrasii hisoboti tahlilii solona oid ba guzaronidani auditi dokhili;

– peshnihod namudani ittiloot ba maqomoti dakhldor oid ba qonunvayronkunihoi oshkorshuda;

– tamin namudani zakhirahoi dakhldori moddiyu tekhniki va moliyavi baroi tatbiqi naqshai solona va darozmuddati audit (QJT az 23.07.16 s., №1354).

 

Moddai 11. Vazifahon rohbari tashkiloti bakhshi davlatie, ki vohidi sokhtorii auditi dokhily nadorad

(QJT az 23.07.16 s., №1354)

 

  1. Rohbari tashkiloti bakhshi davlati, ki vohidi sokhtorii auditi dokhily nadorad, baroi andeshidani tadbirhoi zarury oid ba guzaronidani audit az tarafi maqomi vakolatdor masul meboshad (QJT az 23.07.16 s., №1354).
  2. Kormandi vakolatdori maqomi vakolatdor hangomi guzaronidani audit amalhoi khudro bo rohbari in tashkilot muvofikd mekunad (QJT az 23.07.16 s., №1354).
  3. Ba vazifahoi rohbari tashkiloti bakhshi davlatie, ki vohidi sokhtorii auditi dokhili nadorand, dokhil meshavand (QJT az 23.07.16 s., №1354) :

– musoidat namudan dar faroham ovardani sharoiti zaruri baroi guzaronidani auditi dokhily;

– ba kormandoni vakolatdori maqomi vakolatdor peshnihod namudani ittilooti darkhostshudae, ki baroi guzaronidani audit zarur ast (QJT az 23.07.16 s., №1354);

– ishtirok namudan dar arzyobii tavakkalho;

– tasdiq namudani naqshahoi amaliyoti va kabul namudani Qarorhoi dakhldor oid ba ijroi zaruri va sarivaqtii tavsiyahoe, ki dar hisoboti auditori peshnihod shudaand.

 

BOBI 5. TASIS VA FAOLIYATI AUDITI DOHILI DAR TASHKILOTHOI BAHSHI DAVLATI

 

Moddai 12. Tasisi vohidi sokhtorii auditi dokhili dar tashkilotkhoi bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

  1. Tashkilothoi bakhshi davlatie, ki boyad vohidi sokhtorii auditi dokhily doshta boshand, muvofiqi  meyorhoi zerin  muayyan  karda meshavand:

– hajmi mablagguzori az bujeti davlatii Jumhurii Tojikiston az yakunim million nishondihanda baroi hisobho ziyod boshad;

– shumorai miyonai kormandonashon dar soli taqvimi ziyoda az 800 (hashtsad) nafar boshad.

  1. Dar tashkilothoi bakhshi davlatie, ki vohidi sokhtorii auditi dokhili nadorand, auditi dokhili tibqi tartibi muqarrarnamudai onho az jonibi maqomi vakolatdor guzaronida meshavad (QJT az 23.07.16 s., №1354).

(Qismi 3 khorij karda shud bo QJT az 23.07.16 s., №1354)

 

Moddai 13. Doirai amali auditi dokhili

 

  1. Doirai amali auditi dokhili baroi har yak tashkiloti bakhshi davlati nisbati digar tashkilot va sokhtorhoe (barnomaho va loihahoe) mahdud karda meshavad, ki zakhirahoi onho az jonibi tashkilothoi dakhldori bakhshi davlati yo tashkilothoi digar nazorat karda meshavad va khudashon doroy vohidi sokhtorii auditi dokhili buda, az Bujeti davlatii Jumhurii Tojikiston mablagguzori meshavand.
  2. Dar tashkilothoi bakhshi davlatie, ki dar tobeiyati maqomoti mahallii hokimiyati davlati meboshand va purra az hisobi bujeti mahalli mablagguzori karda meshavand, auditi dokhili az jonibi auditorhoi dokhilii maqomoti mahallii moliya muvofiqi dasturhoi metodii maqomi vakolatdor amali karda meshavad (QJT az 23.07.16 s., №1354).
  3. Ba taqsimkunandagoni asosii mablaghoi bujeti zarur ast, ki hangomi banaqshagirii faoliyati vohidhoi sokhtorii auditi dokhili rioyai tobeiyati bayni tashkilothoi gunoguni bakhshi davlatiro ba inobat girand va ba takrorshavii funksiyahoi nazoratii onho bo maqomoti mahallii hokimiyati davlati roh nadihand.
  4. Sanjishhoi sokhtor va tarafhoi beruna nisbat ba tashkiloti bakhshi davlati, ki mablaghoi bujetiro megirad, yo ikhtiyordori mekunad, az rui zarurat, badi tasdiqi sardori vohidi sokhtorii auditi dokhili va rohbari tashkiloti bakhshi davlati, inchunin dar asosi muvofiqa bo rohbariyati in sokhtor va tarafho, guzaronida meshavand (QJT az 23.07.16 s., №1354).
  5. Sokhtor va tarafhoe, ki dar qismi 4 moddai mazkur peshbiny shudaand, boyad ba faoliyati tashkiloti bakhshi davlati alokamand boshand yo ba sifati taqsimkunandai asosii mablaghoi bujeti baromad namoyand yo taqsimkunandai mablaghoi barnomahoi baynalmilali va fondhoe boshand, ki dar doirai kumaki rasmi rasonida meshavand (QJT az 23.07.16 s., №1354).

 

Moddai 14. Vohidi sokhtorii auditi dokhili

 

  1. Vohidi sokhtorii auditi dokhili ba rohbari tashkiloti bakhshi davlati hisobotdihanda va nisbat ba digar sokhtorhoi tobei taqsimkunandai asosii mablaghoi bujeti dar banaqshagirii kori khud, ijroi auditi dokhili va tahiyai hisobothoi auditori mustaqil meboshad (QJT az 23.07.16 s., №1354).
  2. Vohidi sokhtorii auditi dokhili oid ba tashkil va dastgirii nizomi nazorati dokhilii tashkilothoi bakhshi davlati yorii mashvaraty rasonida, naqshakhoi solona va darozmuddati faoliyati khudro bo nazardoshti naqshai talimi kasbii auditorhoi dokhili tahiya menamoyad.

 

Moddai 15. Uhdadorihoi asosii vohidi sokhtorii auditi dokhili

 

Vohidi sokhtorii auditi dokhili chunin uhdadoriho dorad:

– dar asosi bahodihii tavakkal naqshahoi solona va darozmuddati guzaronidani auditi dokhiliro omoda mekunad;

– oid ba mushokhidai ijroi naqshai solona ba rohbari tashkiloti bakhshi davlati har semoha hisobot peshnihod mekunad;

– oid ba kori ijrogardida har sol ba rohbari tashkiloti bakhshi davlati hisobot peshnihod menamoyad;

– bahodihii samaranokii nizomi nazorati dokhili va muvofiqati onro bo maqsadhoi tashkiloti bakhshi davlati anjom medihad;

– bahodihii voqeiyat va durustii ittilooti muhimi ijtimoiro anjom medihad;

– ba muvofiqati faoliyati sokhtorhoi tarkibii tashkiloti bakhshi davlaty bo muqarraroti qonunguzorii Jumhurii Tojikiston baho medihad;

– samaranokii faoliyati tashkiloti bakhshi davlatiro oid ba istifodai mablagho, basandagii nazorati istifodabarii onho va roh nadodan ba talafot baho medihad;

– peshnihodi guzorishro oid ba natijahoi audit tamin menamoyad;

– tavsiyahoi zaruriro baroi behtar namudani faoliyati tashkiloti bakhshi davlati va sokhtorhoi dokhilikhojagii on peshnijod menamoyad;

– kori auditorhoi dokhilii tashkilothoi tobero hamohang mesozad va ba onho yorii metodi va mashvarati merasonad;

– pahn nakardani ittilootero, ki ba sirri davlaty yo ba digar sirri bo Qonun hifzshavanda taalluq dorad, tamin menamoyad;

– digar uhdadorihoero, ki az sanadhoi meyorii huquqii Jumhurii Tojikiston barmeoyand, ijro menamoyad.

 

Moddai 16. uhdadorihoi vazifavii sardori vohidi sokhtorii auditi dokhili

(QJT az 23.07.16 s., №1354)

 

Sardori vohidi sokhtorii auditi dokhili chunin uhdadorihoi vazifavi dorad (QJT az 23.07.16 s., №1354):

–  naqshai solona va darozmuddati auditro omoda menamoyad;

– kori vohidi sokhtorii auditi dokhiliro baroi ijroi vazifahoi ba zimmai on guzoshtashuda tashkil menamoyad;

– muvofiqi meyorho va metodologiyai auditi dokhili rasmiyoti auditi dokhiliro muayyan mekunad;

– mushohidai sifati auditi dokhiliro tamin menamoyad;

– ba rohbari tashkiloti bakhshi davlaty oid ba faoliyati yaksola, az jumla bahodihi ba nizomi nazorati dokhili hisobot peshnihod mekunad;

– oid ba hama guna omilhoi oshkorshudai faoliyati gayriqonuni ba rohbari tashkiloti bakhshi davlati ittiloot peshnihod mekunad;

– baroi ijroi har yak suporishi auditori maqsad, doyra, davomnoki, tekhnika va zakhirahoi auditiro muayyan mekunad (QJT az 23.07.16 s., №1354);

– ba rohbari tashkiloti bakhshi davlati baroi tain namudani korshinosi tahsilot va malakai makhsus doshtaro baroi guzaronidani auditi dokhili peshnihod menamoyad;

– oid ba hamai masalahoi audit ba rohbari tashkiloti bakhshi davlati guzorish peshnihod menamoyad;

– vakolathoi digari bo qonunguzorii Jumhurii Tojikiston peshbinishudaro ijro menamoyad.

 

Moddai 17. Metodologiyai auditi dokhili

 

Hangomi guzaronidani sanjishi auditi kormandoni vohidi sokhtorii auditi dokhily shakhsi masulero, ki faoliyati onro mavridi sanjish qaror dodaand, khabardor menamoyand va ba u imkoniyati muhokimai yakjoyaro dar vaqti zerin muhayyo menamoyand:

– to ogozi faoliyati auditorii dakhldor – dar borai maqsad va doirai suporishi banaqshagiriftai auditori (QJT az 23.07.16 s., №1354);

– badi anjomi audit – khulosa va tavsiyahoi peshnihodshuda va dar mavridi munosib dodani sharhu ezoh.

 

Moddai 18. Barkhurdi manfiatho

 

  1. Auditori dokhili naboyad ba barkhurdi manfiatho roh dihad. Ba kormandi vokhidi sokhtorii auditi dokhili guzaronidani audit dar holathoi zerin man ast:

– agar dar on qismi obekte, ki audit guzaronida meshavad, manfiathoi shakhsi va yo amvolii u joy doshta boshand;

– dar davrai guzaronidan yo duvozdah mohi okhir dar qismi obekte, ki auditi dokhili guzaronida meshavad, ba sifati kormand yo korfarmo faoliyat karda boshad;

– dar holati mavjudiyati digar holathoe, ki ba voqei va kholis budani auditorhoi dokhili, ki az meyorhoi etirofnamudai auditi dokhili barmeoyand, tasir rasonad (QJT az 23.07.16 s., №1354).

  1. Dar holati ba vujud omadani barkhurdi manfiatho kormandi vohidi sokhtorii auditi dokhili boyad rohbari tashkiloti bakhshi davlatiro ogoh namoyad yo dar holati ba barkhurdi manfiatho hamroh budani rohbari in tashkilot az in khusus rohbari taqsimkunandai asosii mablaghoi bujetiro khabardor namoyad.

 

Moddai 19. Makhfiyati faoliyati auditorhoi dokhili

(QJT az 23.07.16 s., №1354)

 

  1. Auditorhoi dokhili boyad talaboti pahn nakardani ittilootero, ki ba onho hangomi ijroi uhdadoriho dastras shudaast, gayr az holathoe, ki qonunguzorii Jumhurii Tojikiston muqarrar namudaast, rioya namoyand.

2.Tibqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston mavodi sanjishi khazinadory makhfi meboshad. Ba digar shakhs dodani hujjathoi dakhldor tanho bo ijozati khattii rohbari tashkiloti bakhshi davlati, giriftani on boshad, tibqi qonunguzorii murofiavii Jumhurii Tojikiston surat megirad.

 

Moddai 20. Mustaqiliyati auditi dokhili dar tashkilothoi bakhshi davlati

(QJT az 23.07.16 s., №1354)

 

Sardori vohidi sokhtorii auditi dokhili va hamai auditoron ba istisnoi vohidi sokhtorii auditi dokhilii maqomi vakolatdor naboyad (QJT az 23.07.16 s., №1354):

– doroy vakolathoi ijroiya yo idorakuni, vazifaho yo uhdadoriho boshand ba gayr az onhoe, ki ba idorakunii vazifahoi auditi dokhili marbutand;

– naboyad dar faoliyati harruzai tashkiloti bakhshi davlaty ishtirok namoyand.

 

Moddai 21. Guzorishi auditi

 

  1. Guzorishi auditi – hujjati rasmii auditi dokhili meboshad, ki az ittiloot oid ba doirai farogiri va maqsadhoi suporishi auditori iborat buda, az jumla khulosahoi voqei va peshnihodhoi auditorro dar bar megirad (QJT az 23.07.16 s., №1354).
  2. Badi anjom dodani sanjish auditorhoi dokhili yo rohbari guruhi auditoroni dokhili uhdadorand dar davomi dah ruz du nuskhai hisoboti khattiro tayyor namoyand, ki yak nuskhai on ba rohbari tashkiloti bakhshi davlatii sanjidashuda suporida meshavad va nuskhai digarash, dar vohidi sokhtorii auditi dokhili nigoh doshta meshavad (QJT az 23.07.16 s., №1354).
  3. SHakl, mazmun va tartibi peshnihod namudani hisoboti auditi dar dasturhoi metodii maqomi vakolatdor muayyan karda meshavad (QJT az 23.07.16 s., №1354).

 

BOBI 6. MUQARRAROTI HOTIMAVI

 

Moddai 22. Javobgari baroi rioya nakardann Qonuni mazkur

 

SHakhsoni voqeiva huquqie, ki muqarraroti qonuni mazkurro rioya namekunand, tibqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

 

Moddai 23. Tartibi mavridi amal qaror dodani Qonuni mazkur

 

Qonuni mazkur pas az intishori rasmi mavridi amal qaror doda shavad.

 

 

 

Prezidenti

Jumhurii Tojikiston Emomali Rahmon

 

sh. Dushanbe, 21 iyuli soli 2010

№631

 

 

 

 

 

 

Загрузка...

Dar boramon

Инчунин кобед

ima-xix

IYOLOTI MUTTAHIDAI AMERIKA AZ OGOZI ASRI XIX TO ANJOM YOFTANI JANGI MULKI

Vazi IMA dar nimai avvali asri XIX. IMA dar avvali asri XIX davrai taraqqiyoti puravji …