Azmi Ismail & Co (Chartered Accountants)

Azmi Ismail & Co (Chartered Accountants) Accounting including software, auditing, tax and secretarial

"Penglihatan fizikal" adalah kaedah pemerhatian langsung untuk mengesahkan kewujudan, keadaan, atau lokasi sesuatu, yang...
03/12/2025

"Penglihatan fizikal" adalah kaedah pemerhatian langsung untuk mengesahkan kewujudan, keadaan, atau lokasi sesuatu, yang paling biasa digunakan dalam perniagaan untuk pengesahan aset atau dalam konteks agama untuk penampakan bulan. Ia melibatkan secara fizikal melihat dan memeriksa item atau peristiwa, seperti mengira stok di gudang, memeriksa kewujudan tumbuhan atau peralatan, atau memerhatikan bulan baru untuk menentukan permulaan bulan baru. Proses ini merupakan bahagian penting dalam pengauditan, pengurusan inventori.

Dalam perniagaan dan perakaunan:

Pengesahan Aset: Juruaudit menjalankan penampakan fizikal harta, loji, dan peralatan organisasi (PPE) untuk mengesahkan kewujudan dan keadaan mereka. Ini adalah prosedur audit biasa untuk mengesan percanggahan, mencegah penipuan, dan memastikan ketepatan rekod kewangan.

Pengurusan Inventori: Pengesahan Fizikal Stok melibatkan secara langsung mengira, menimbang, atau mengukur semua item inventori untuk memastikan mereka sepadan dengan kuantiti yang direkodkan dalam buku panduan.

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A "physical sighting" is a method of direct observation to verify the existence, condition, or location of something, most commonly used in business for asset verification or in religious contexts for moon sighting. It involves physically seeing and inspecting an item or event, such as counting stock in a warehouse, checking the existence of a plant or equipment, or observing the new moon to determine the start of a new month. This process is a key part of auditing, inventory management.

In business and accounting:

Asset verification: Auditors conduct a physical sighting of an organization's property, plant, and equipment (PPE) to confirm their existence and condition. This is a common audit procedure to detect discrepancies, prevent fraud, and ensure the accuracy of financial records.

Inventory management: Physical verification of stock involves directly counting, weighing, or measuring all inventory items to ensure they match the quantities recorded in the ledgers.

Address

A-1-13A, 8 Avenue (Seksyen 8), Jalan Sungai Jernih 8/1
Petaling Jaya
46050

Opening Hours

Monday 09:00 - 17:00
Tuesday 09:00 - 17:15
Wednesday 09:00 - 17:15
Thursday 09:00 - 17:15
Friday 09:00 - 17:15
Saturday 09:00 - 13:00

Telephone

+60379565479

Website

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