Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq “Az\u0259rbaycan Hava Yollar\u0131” Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin auditinin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib.<\/p>\n
Minval.\u0130nfo\u00a0azxeber.com-a istinad\u0259n\u00a0x\u0259b\u0259r verir ki, Hesablama Palatas\u0131 2017-ci ilin \u0130\u015f Plan\u0131 \u00fczr\u0259 “Az\u0259rbaycan Hava Yollar\u0131” Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tind\u0259 h\u0259yata ke\u00e7irilmi\u015f auditin n\u0259tic\u0259l\u0259rini a\u00e7\u0131qlay\u0131b:<\/p>\n
“Az\u0259rbaycan Hava Yollar\u0131” Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin auditi il\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n ictimail\u0259\u015fdirilm\u0259si, g\u0259lirl\u0259r v\u0259 x\u0259rcl\u0259r smetalar\u0131n\u0131n t\u0259rtib olunmas\u0131 v\u0259 aidiyy\u0259ti d\u00f6vl\u0259t qurumlar\u0131 il\u0259 raz\u0131la\u015fd\u0131r\u0131lmas\u0131, f\u0259aliyy\u0259tin z\u0259r\u0259rl\u0259 n\u0259tic\u0259l\u0259nm\u0259sinin qism\u0259n aradan qald\u0131r\u0131lmas\u0131 imkanlar\u0131ndan istifad\u0259 olunmas\u0131, vergil\u0259rin v\u0259 dig\u0259r icbari \u00f6d\u0259ni\u015fl\u0259rin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si, b\u0259zi aktivl\u0259rin istifad\u0259 v\u0259ziyy\u0259ti il\u0259 \u0259laq\u0259dar u\u00e7ot v\u0259 hesabatl\u0131l\u0131q i\u015fl\u0259rinin apar\u0131lmas\u0131, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259y\u0259 verilm\u0259si \u00fczr\u0259 icar\u0259 haqqlar\u0131n\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si, daxili audit sisteminin funksionall\u0131\u011f\u0131n\u0131n t\u0259min olunmas\u0131 sah\u0259sind\u0259 bir s\u0131ra n\u00f6qsanlar a\u015fkar edilib, el\u0259c\u0259 d\u0259 kommersiya f\u0259aliyy\u0259tind\u0259n daxilolmalar, \u0259sasl\u0131 v\u0259sait qoyulu\u015fu x\u0259rcl\u0259ri hesab\u0131na d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n ayr\u0131lan v\u0259saitl\u0259r v\u0259 c\u0259lb olunan kredit v\u0259saitl\u0259rinin \u0259sas\u0259n eyni hesabla\u015fma hesab\u0131na m\u0259daxil edil\u0259r\u0259k x\u0259rcl\u0259nm\u0259si m\u00fc\u015fahid\u0259 olunmu\u015fdur ki, bu da v\u0259saitl\u0259rin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259sind\u0259 m\u00fc\u0259yy\u0259n riskl\u0259rin yaranmas\u0131na s\u0259b\u0259b olub.<\/p>\n
Auditl\u0259 h\u0259m\u00e7inin, avans qaydas\u0131nda \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si s\u0259b\u0259bind\u0259n \u0259vv\u0259lki ill\u0259rd\u0259n qalan uzunm\u00fcdd\u0259tli debitor borclar\u0131n m\u00f6vcud olmas\u0131 v\u0259 \u0259sas\u0259n hava g\u0259mil\u0259rinin al\u0131nmas\u0131 il\u0259 \u0259laq\u0259dar maliyy\u0259-kredit t\u0259\u015fkilatlar\u0131 qar\u015f\u0131s\u0131ndak\u0131 kreditor borclar\u0131n artmas\u0131n\u0131n likvidlik qabiliyy\u0259tin\u0259 m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259si m\u00fc\u0259yy\u0259n edilib.<\/p>\n
Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 t\u0259r\u0259find\u0259n n\u00f6qsan v\u0259 \u00e7at\u0131\u015fmazl\u0131qlar\u0131n \u0259sas\u0259n audit d\u00f6vr\u00fcnd\u0259 aradan qald\u0131r\u0131ld\u0131\u011f\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla dig\u0259r k\u0259narla\u015fmalar\u0131n q\u0131sa m\u00fcdd\u0259t \u0259rzind\u0259 aradan qald\u0131r\u0131lmas\u0131 v\u0259 h\u0259yata ke\u00e7irilmi\u015f t\u0259dbirl\u0259r bar\u0259d\u0259 m\u0259lumat verilm\u0259si m\u0259qs\u0259dil\u0259 “Az\u0259rbaycan Hava Yollar\u0131” Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tin\u0259 Kollegiya Q\u0259rar\u0131n\u0131n sur\u0259ti v\u0259 T\u0259qdimat, s\u0259lahiyy\u0259tl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 t\u0259dbirl\u0259rin g\u00f6r\u00fclm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na m\u0259ktublar g\u00f6nd\u0259rilib, el\u0259c\u0259 d\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisin\u0259 m\u0259lumat t\u0259qdim edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"
Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq “Az\u0259rbaycan Hava Yollar\u0131” Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin auditinin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib. Minval.\u0130nfo\u00a0azxeber.com-a istinad\u0259n\u00a0x\u0259b\u0259r verir ki,…<\/p>\n","protected":false},"author":2,"featured_media":6498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,5,24,7,1],"tags":[],"class_list":["post-6495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-iqtisadiyyat","category-manset","category-sosial","category-xbr-xtti"],"_links":{"self":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/6495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6495"}],"version-history":[{"count":1,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/6495\/revisions"}],"predecessor-version":[{"id":6497,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/6495\/revisions\/6497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/media\/6498"}],"wp:attachment":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}