Kwixesha apho amahlazo eenkampani kunye nokungamiselwa kakuhle kwemali kusenokuphelisa ukuthembana kwabantu ngesiquphe, uphicotho-zincwadi oluzimeleyo lumi njengenye yezixhobo ezinamandla zokuqinisekisa ukubonakala nokuphendula. Olu vavanyo lwangaphandle lunika abagcini-matyala, abalawuli, abasebenzi, nabantu abasebenzi, kunye noluvo olunenjongo olubalulekileyo lokuhlola impilo yemali yentlangano kunye nokuthembeka kwayo. Ngapha koko, ukuqhelisela nje okuzimela okuzimeleyo, ukuqinisekisa iingozi ezifihliweyo, ukuqinisekisa ukusetyenziswa kwengxelo yemali. Eli nqaku lihlola indima ebalulekileyo yophandoqongqothayo ekukhuthazeni ukubonakala, ukuxilonga, ukuvavanyaza inzuzo, iinguquko, kunye nendaleko yendaleko yemeko yezoshishino etshintsha ngokukhawuleza.

IMithetho-zincwadi yeNjongo echazayo: Ugcino-lwazi neSiqinisekiso

Uphicotho-zincwadi oluzimeleyo luvavanyo lweengxelo zemali zentlangano kunye nolawulo lwangaphakathi oluqhutywa ngumhloli wangaphandle ongenamdla wemali okanye wobuqu kwiqumrhu eliphicothwayo. Olu zimelelo luyindawo ephantsi kwexabiso lophicotho-zincwadi. Ngaphandle kwalo, bekungayi kubakho mvume ifunekayo kubaxhasi abaqinisekisayo. Injongo engundoqo kukunikela uluvo lokuba iingxelo zemali zinikela imbono yokwenyaniso nefanelekileyo yemeko yemali yombutho, ngokuvisisana nemilinganiselo yemali esebenzayo.

Iimpawu ezingundoqo ezahlula uphicotho-zincwadi oluzimeleyo nolwezihlolo zangaphakathi ziquka:

  • [[UMTHETHO: 0] UmPhicotho-zincwadi: asingomqeshwa okanye umnini wento ephicothiweyo, eqinisekisa ukungacaluli.
  • [[UMTHETHO:0] Imigangatho yomsebenzi womsebenzi womsebenzi:[ abaphindi balandela izikhokelo ezingqongqo ezifana nemigangatho ePhicothiweyo jikelele (GAAS) okanye iMigangatho yezizwe ngezizwe ePhicothayo (ISA).
  • Ulawulo lolawulo oluzimeleyo oluninzi lulawulwa yimizimba njengebhodi ejongene nenkampani kawonke-wonke (PCAOB) eUnited States.
  • Ubalo lwemali: izakugcinwa ifanelekile ngokusemthethweni ukungakwazi ukufumanisa ukushwankathela okungeyiyo okuphathekayo ngenxa yokungakhathali.

Inkqubo yophicotho-zincwadi ngokwayo ilungelelanisa, ibandakanya uhlolo, uhlolo lomngcipheko, ukuqokelela ubungqina kunye nokunika ingxelo. Ngoxa iziphumo zokugqibela ziyingxelo yophicotho-zincwadi, impumelelo yokubonakala ukutyhubela ukuganana (ukusuka ekulungiseleleni ulawulo ukuya kumbuzo wombathisi wemiqathango kunye nolawulo.

Ukucaca Kwezinto: Isizathu Sokuba Kubaluleke Ngoku Ngaphezu Kwangaphambili

Ukubonisa ngaphaya kwengxelo yemali kungundoqo wokuthembana kwentengiso. Xa imibutho yabelana ngokuchanekileyo, ngexesha elifanelekileyo, nangokupheleleyo, abafaki-mali bangenza izigqibo zolwazi. Uphicotho-zincwadi lwe-exec luyiqhubele phambili ngqo le njongo ngokubeka inkcazo yemali kwinkcazo yangaphandle. Iingenelo zidlulela kuyo yonke into ekhoyo:

  • Ukuthemba iNkangeleko: Imiqondiso ecocekileyo yophicotho-zincwadi yoluvo lokuba amanani abalawuli anokuthenjwa, kucuthwa ixabiso lekomkhulu nokutsala utyalo-mali. Ngokwesifundo se- Imanyano yezizwe ngezizwe yabalindi bee-Akhawunti (IFAC), iinkampani ezinamaxabiso aphezulu eee- akhawunti zisoloko zifumana iindleko eziphantsi.
  • [[Ukwenziwa kwesigqibo esingenisiweyo: iingxelo zemali eziphicothiweyo zinceda abo babolekiweyo, abanikeli, kunye nabathengi ukuba bavavanye impilo yemali phambi kokuba bangene ezivumelwaneni.
  • [[NTL:0] Inkcitho ephezulu: Ubukho bophicotho-zincwadi oluzimeleyo bunciphisa amathuba okusebenzisa kakubi iprojekthi. I-Association of Certified Examiners (ACFE) inikela ingxelo yokuba imibutho enamava ophicotho-zincwadi lwangaphandle ifumana ilahleko encinane ngokulinganayo.
  • Iqumrhu lowiso-mthetho: Imithetho emininzi ifuna uphicotho-zincwadi olusemthethweni kwiinkampani zikawonke-wonke kunye nezinto ezithile zobucala, ukuqinisekisa ukunamathela kwirhafu, ityala, kunye nemithetho echasene nokonakala.

Ngaphezu koko, ukubonakala akungokubala nje kwamanani emali. Uphicotho-zincwadi oluzimeleyo luhlola iindawo ezingasetyenziswayo ukubonelela ngexabiso elifanelekileyo njengemekobume, intlalo, kunye nolawulo (EG) ukutyhilwa, ukutyhalela imibutho ekuphembeleleni ityala lokufuna ingqwalaselo.

Imisebenzi yemipu esebenzayo

Amandla okubonisa azimeleyo ophicotho-zincwadi asebenza kwiinkqubo eziliqela zekonkrithi. Naku ukuqwalasela ngokusondeleyo into nganye.

Ukuqinisekiswa kweeNgxelo zeMali

Abaphicothi-zincwadi bavavanya ulungelelwano lwe-akhawunti, ulwaluko lwengeniso, uxabiso lwemali, kunye namatyala. Ngokuthelekisa amanani axeliweyo achasene nobungqina obufana neinvoice, ukuqinisekiswa kwemali, kunye noqikelelo lomzimba, basenokuba bayavumelana okanye baluvavanye uqikelelo lolawulo. Le nkqubo yoqinisekiso ibangela iimpazamo ezicacileyo.

Ukuthobela imithetho

Uphicotho-zincwadi luqwalasela ukuba umbutho ulandela imigangatho esebenzayo yetyala (umz., i-IFRS, iGAAP), imithetho yerhafu, kunye nemithetho echanekileyo yoshishino. Ukungahambelani noshishino-lwazi lungakhokelela kwisohlwayo, kodwa uphicotho-zincwadi lunceda ukuchonga amakhefu kwangoko, ukuvumela inyathelo lokulungisa. Olu hlomelo lubaluleko olubalulekileyo kumaqela alawulwa kakhulu afana nobhanki, unyango, namandla.

Ukwazi Ubuthathaka Bolawulo Lwangaphakathi

Inxalenye engundoqo yophicotho-zincwadi ibandakanya ukuvavanya indlela kunye nokusebenza kolawulo lwangaphakathi kwiingxelo zemali. Xa abaqwalaseli befumana iintsilelo . Ngokufana nokungabi namisebenzi, imigaqo-password ebuthathaka, okanye ukungakhathaleli okungeneleyo kwee-metal ezingenisiweyo ngezantsi, bazixela ukuba balawule kunye nekomiti yophicotho-zincwadi. Ukuqinisa ezi zinto kunciphisa ubungozi bokuqhatha kunye nempazamo, ngaloo ndlela kukhuthaza ukuba cace ngokuqhubekayo.

Ukukhuliswa kwengxelo noNxibelelwano

Iingxelo zophicotho-zincwadi zangoku zidlula ngaphaya koluvo olulula/oluncinane lwemposiso. Phantsi kwemigangatho ehlaziyiweyo, ababali-zincwadi kufuneka banxibelelane nemicimbi yophicotho-zincwadi (ICAM) okanye imicimbi engundoqo (I-Kams) (iingozi ezibalulekileyo ezichongiweyo ngexesha lophicotho. Ezi ngxelo zinika abaxhasi ingqiqo enzulu kwiindawo zomgwebo nokungaqiniseki, zenza iingxelo zemali ziqondeke ngakumbi.

Ulawulo oluzimeleyo

Ulawulo lunokuba nezizathu zokubonisa umzobo othe ngqo kunezizathu ezivakalayo. Ukuzigocagoca kusebenza njengovavanyo, ukubuza iimbono kunye noqikelelo oluthanda ithemba. Oku kukhuthaza impucuko apho ukubonakala ngokucacileyo nokufihla iingxaki kungathandeki.

Imbono Yembali: Izifundo Ezivela Kwizinto Eziphawula Ilizwe

Indaleko yophicotho-zincwadi oluzimeleyo inxulumene ngokunzulu nokungaphumeleli kwenkampani ephambili eyatyhila imiphumo etshabalalisayo yokubonakala okubuthathaka. Amatyala amabini ngokukhethekileyo agxininisa indima yophicotho-zincwadi.

IEron Collapse (2001)

Ukusetyenziswa kwe-Entron ngokuqhatha kwezixhobo ezizimeleyo ezikwicandelo eliphakathi kwenjongo ekhethekileyo kunye nezenzo zobundlobongela zobalo zafunyaniswa zingekho ngqiqweni ngu-Art Andersen, owangquzulana neemali zokhangelo olunengeniso. Imposiso eyabangelwa yiyo yacima ii-$60 zezigidi zezigidi kwixabiso lomntu kwaye yakhokelela ekuphelisweni kwe-Andersen. Le ntlekele yabangela ukuba kubekwe imithetho yenkululeko engqongqo, eyadala iPCAOB, kunye nemfuneko yokuba abalawuli kunye nemiyalelo yokuhlola imigaqo yangaphakathi (uthutho 404).

Urhwaphilizo lwehlabathi (2002)

Ihlabathi linyusa iimpahla zalo ngokuphantse ibe zii-R21 zezigidi ngexabiso elingafanelekanga lokusetyenziswa kwemali. Kwakhona, uphicotho-zincwadi wangaphandle wasilela ukufumanisa ukusetyenziswa kwemali okuphosakeleyo. Ityala libonisa indlela ukungabonakali okunokulahlekisa ngayo abatyali-mali nabasebenzi. Kwiziphumo zalo, iziphumo zokukhankanywa kwemali zajoliswa ngakumbi ekufumaneni ingeniso nakwiindleko zoqinisekiso, kwaye umsebenzi wamkelwa ngokunempumelelo ngakumbi kwiinkqubo zenkcitho.

Imizekelo yakutshanje, efana nokuwa kweCarillion eUK (208) kunye nokuqhatha kweLuckin Coffee eTshayina (2020), iyaqhubeka ilungisa utshintsho lophicotho-zincwadi, inyanzelisa ukubonakala okungakumbi kwizivumelwano, ingeniso kunye nentengiselwano ezinxulumene nayo.

Inkqubela yophicotho-zincwadi: Indlela elungelelanisiweyo ukuya ekucaceni

Ukuqonda inkqubo yophicotho-zincwadi kunceda abagcini-mathiriyeli baqonde indlela okubonakala ngayo ukubonakala kwamehlo okwakhelwe inyathelo.

  1. [[Umthetho:0] Isicwangciso sokwenza umsebenzi wedinga: bavavanya iingozi zabaxhasi, imiqobo, kunye neenkqubo zokwenziwa kophicotho-zincwadi. Bakwavavanya ukuzimela kweqela lophicotho-zincwadi.
  2. [[FLT: 0] Isinyusi semali: Ngemibuzo, ujongo, kunye nezokuqala zovavanyo, iingcangca zichaza iindawo ezinokuchanabeka kakhulu kwintengiso yezinto eziphathekayo ezingeyiyo, ezifana nemisinga yengeniso entsonkothileyo okanye intengiso yecawa enxulumene nayo.
  3. [[Uvavanyo loLawulo lweNqanawa] Uvavanyo lokuLawula: Ukuba izicwangciso zokuva ukuxhomekeka kulawulo, zivavanya ukusebenza kwazo. Ukhuselo ludityaniswa ngokukhawuleza.
  4. Iprojekthi ye-Substantive: enenkcukacha zokuvavanya umlinganiselo wetyala kunye nothengiso. Abaphicothi-zincwadi bahlanganisa uqinisekiso lwangaphandle, amaxwebhu ovavanyo, kunye nokubala kwakhona uqikelelo lwezitshixo.
  5. i-alumitution kunye nesiphelo: Inkcazo yovavanyo lovavanyo, iqwalasela ukungalungisi, kwaye yenza uluvo.
  6. Ingxelo yophicotho-zincwadi ikhutshwe, kuquka uluvo, kunye nayo nayiphi na inkxibelelwano efunekayo malunga nobuthathaka bangaphakathi okanye imicimbi erhabaxa.

Kuwo onke la manyathelo, umphengululi uhlala ethandabuza ingcali, qha, isimo sengqondo esiquka ukubuza ingqondo nokuhlalutya ubungqina obubugxekayo. Oku kuthandabuza kubalulekile ekutyhileni imibandela abalawuli abasenokukhetha ukuyifihla.

Imisebenzi yesakhelo engaphantsi kophicotho-zincwadi

Uphicotho-zincwadi oluzimeleyo alusebenzi kwindawo engenanto. Luxhaswa yimithetho, imigangatho, kunye nemibutho yoomphathi elungiselelwe ukunyanzelisa ukukhanya.

  • Sarbanes-Oxley Act (SOX): Ku-US, i-SOX igunyazisa ukuba iingxelo zenkampani kawonke-wonke zizimele ngokwabo abaxhasi bazo, zithintele iinkonzo ezithile ezingezozobudipo, kwaye zifuna ukuba iikomiti zokuphicotha ziqalwe ngabalathisi abazimeleyo. SOX yaseka iPCAOB ukuvavanya iinkampani zophicotho-zincwadi.
  • [[UMTHETHO] Imigangatho yezizwe ngezizwe ePhinda uPhinda Inkqubo (ISA): Ibhodi yoPhicotho-zincwadi neMigangatho yeSqinisekisi (IAASB) ikhupha i-ISAS, eyamkelwe kumazwe angaphezu kwekhulu. Le migangatho igxininisa uhlolo lomngcipheko, uxwebhu, kunye nonxibelelwano lwee-KAM.
  • [[[NTL:0] UHlaziyo loPhicotho-zincwadi lwe-European: Ujikelezo-zincwadi loMphicotho-zincwadi lwe-EU yonyaka-2014 olumiselwe ujikelezo olunyanzelekileyo lweNkxaso, ukuvalwa kwelungiselelo leenkonzo ezingezoza-adimili kuphicotho lwabathengi, kwaye kufuna iingxelo zophicotho-zincwadi zibe nenkcukacha ezithe chatha.
  • IiKomiti ze- eziqulunqweyo: Ii-ntengiso ezininzi zezitokhwe zifuna iinkampani ezidwelisweyo ukuze zibe neekomiti zophicotho-zincwadi ezibunjwe ngabalawuli abazimeleyo abajonge umsebenzi wophicotho-zincwadi, ukuqinisekisa ukuba inkqubo yophicotho-zincwadi ihlala inenjongo necokisekileyo.

Ezi zicwangciso zijolise ekunciphiseni iingxwabangxwaba zezinzala nokunyusa umgangatho wophicotho-zincwadi, nto leyo enegalelo ngqo ekucaceni kwentlangano.

Impembelelo etshintshayo yobuxhakaxhaka kwimiPhicotho nokubonisa ngaphaya

Ubuxhakaxhaka buye baphucula indlela ophicotho-zincwadi oluzimeleyo olwenziwa ngayo, luyenze isebenze, luchaneke kwaye lube nengqiqo. Inkqubela-phambili iquka:

  • [[NTLA] Imisebenzi yenkcubeko edityanisiweyo: Abaphindi bemipu ngoku bangahlalutya bonke abantu bentengiso kunokuba bafake isampuli nje. Oku kunciphisa umngcipheko wokuphoswa kwe-omalies kwaye kuvumela uluvo olunzulu kwimisebenzi yeshishini.
  • Ubuntlola obuzenzekelayo (AI): izixhobo ze-Al zingamisa iflegi yemilinganiselo engaqhelekanga, zixele iindawo eziphezulu ze-risk, kunye nemisebenzi esetyenziswayo yoqinisekiso. Umzekelo, ukwenziwa kolwimi lwendalo kungahlola izivumelwano zemiqathango engeyoyo eyesiqhelo enokubonisa imiba yolwamkelo lwengeniso.
  • [[Uphicotho-zincwadi oluqhubekayo: Endaweni yohlolo lweminyaka enye, eminye imibutho ithatha uphicotho-zincwadi oluqhubekayo olunokwenziwa ngokondla kwe-data yexesha lokwenene. Oku kunika isiqinisekiso esifike ngexesha elifanelekileyo kwaye kuyakwazi ukufumanisa imiba njengoko ivuka.
  • [[UMTL:0] Isigodo: Ngeli xesha kusavela, izibambi ezisekelwe kwibloko zinganika ingxelo eqinileyo yentengiselwano, enokuthi inciphise imfuneko yeenkqubo ezithile zophicotho-zincwadi. Abaphindi-zincwadi bajolise kulawulo olujikeleze ibloko kunye nogcino-lwazi olubini.

Ubugcisa bunyusa ukubonakala ngokunceda abantu bafumane ingxelo eninzi. Umzekelo, iibhodi zophicotho-zincwadi zinokuchaza izinto ezifunyenweyo kwiifomati ezibonakalayo, nto leyo eyenza kube lula ukuba abafaki-mali abangengobungakanani bamagama baqonde.

Noko ke, ubugcisa bungenisa imingeni emitsha. Abaphicothi-zincwadi kufuneka babe nobuchule kwinzululwazi yogcino-lwazi kunye ne-web site ephepheni ukulahlekiswa lurhwebesheko oluntsonkothileyo. PCAOB ikhuphe ukhokelo lokusetyenziswa kobugcisa kwii-accomps, igxininisa ukuba amathandabuzo angoochwepheshe ahlala ebalulekile naxa kusetyenziswa izixhobo ezizihambela ngokwazo.

Ucelomngeni Lokungaphicothi Ngokugqithiseleyo

Ukubona olu celomngeni lubalulekile kubantu abaxhomekeke kwiimbono zophicotho-zincwadi.

  • ugcino lweziqendu: Imibutho emincinci isoloko ifumana ii-Picols-probities. Ingakhetha uhlolo oluphantsi lwemali okanye iimbumba ezinika isiqinisekiso esincinane. Oku kwenza isithuba esikhanyayo.
  • [[FLT: 0] Ukudinwa nokuLahla koLawulo: Ulawulo lungawujonga uphicotho-zincwadi njengomthwalo kunokuba lithuba lokuphucula. Ukuxhathisa ukusetyenziswa kophicotho-zincwadi kungashiya ubuthathaka bungalungiswanga.
  • [[Umthetho:0] Utshintsho rhoqo kwimigangatho yetyala (umz., ulwamkelo olutsha lwengeniso okanye imigangatho yerejista) lungagqithisa abaphindi kunye nabaxhasi, ukwandisa ubungozi bobuveleli.
  • Intelekelelo yenzala:[ kunye nemithetho, ukuzimela ngokwamaxwebhu kungaxoxwa ngokusetyenziswa ixesha elide, umsebenzi wokufundisa onengeniso, okanye ukuxhomekeka kwimirhumo yomxhasi. Uphicotho-zincwadi lwezizwe ngezizwe kunye neBhodi yeMigangatho ye-STASO (IAASB) iyaqhubeka ithetha ngezi miba.
  • [[NTLA:0] Uphicotho-zincwadi loMda: aluyilelwanga ukufumanisa yonke imeko yobuqhetseba, ingakumbi ubuqhetseba obubandakanya abaphathi abakhulu. Umgama welindelo /ukungacingi kwabantu ukwenza uphicotho-zincwadi nxamnye noko bakwenzayo ngokwenene, kuhlala kuyingxaki eqhubekayo.

Ukulungisa ezi ngxaki kufuna incoko eqhubekayo phakathi kwabalawuli, abaphicothi-zincwadi, kunye nemibutho.

Imbono Engatshintshiyo: Iimfuno ezigqwethekileyo, Ukudibanisa iinjongo

Abaxhasi abahlukahlukeneyo bajonga iingxelo ezizimeleyo zemidlalo ngeliso labo, kodwa bonke banqwenela inkcazelo enokuthenjwa.

  • [[UMTHOMBO: 0] Abaxhasi bamatyala: Bafuna iingxelo zemali eziphicothiweyo ukuvavanya umngcipheko kunye nokubuya. Uluvo olufanelekileyo okanye ukuya- phambili kwinkxalabo yenkxalabo yemali kungachaphazela kakhulu amaxabiso empahla kunye nezigqibo zotyalo-mali.
  • Imithetho yeBhunga isebenzisa iingxelo zophicotho-zincwadi ukuqwalasela ukuthobela nokuqinisekisa ukuba kufuneka
  • [[UMTL: 0] Imisebenzi yemali enika isiqinisekiso malunga nozinzo lwemali lwenkampani, oluchaphazela ukhuseleko lomsebenzi kunye nokuthatha umhlala-phantsi (umz., 401(k) ungeniso lwemali kwi-stock senkampani).
  • [[UMTL:0] Abalungiseleli nabanikezeli:[ La maqela asebenzisa iingxelo eziphicothiweyo ukuvavanya amandla entlangano okubeka imvume, ukuhambisa iinkonzo, okanye ukuhlawula ii-invoice ngokuthembeka.
  • [[UMTL:0] Iintlangano zobuGovern-mongilili (NGOOs): kwingeniso nakumacandelo kawonke-wonke, uphicotho-zincwadi oluzimeleyo luqinisekisa ukuba iminikelo okanye irhafu isetyenziswa ngokufanelekileyo, ukomeleza intembelo yomnikeli.

Beqonda ezi ntswelo zahlukahlukeneyo, abaphulaphuli baya bezenza iingxelo zabo nothungelwano lwabo, besenza ezi ngenelo zicace ngakumbi.

Iindlela Zexesha Elizayo: Ukuqinisa Ukucaca Ngokuphuma Kwenkqubo Ye-Evolution

Ikamva lophicotho-zincwadi oluzimeleyo libonakala ligxininisa ngakumbi ekucaceni.

  • Isiqinisekiso sokuqinisekisa sangaphandle (EER): Abangenisi bafuna isiqinisekiso kwi-ESG metrics, iingxelo ezidityanisiweyo, kunye nezinye iinkcukacha ezingeyo-financ. I-IAASB iphuhlisa imigangatho yokuqinisekisa nge-EER, eza kuzisa ukubonakala okucacileyo kokuzinzisa ezingqinisiweyo kunye nempembelelo ephakathi.
  • Audit Firm Transparency Reports:[ Amanye amafeme ngoku apapasha iingxelo zonyaka ngomgangatho wawo wokulawula, imigaqo yezenkululeko, kunye nenkcubeko. Oku kuguqula ngokwako kumisela umzekelo onamandla.
  • Ukusetyenziswa kobuxhakaxhaka bexesha lokwenene Isiqinisekiso: Njengenkqubo zokunika iziphumo zamafu, abaphicothi-zincwadi bangafumana unikezelo oluqhubekayo kugcino-lwazi lwabaxhasi, lubangele uluvo oluqhubekekayo oluninzi kunye nokufumana kwangaphambili imiba.
  • [[UMTHETHO:0] IiKomiti zoPhicotho-zincwadi ezomelesiweyo: Intlangano inika amandla iikomiti zophicotho-zincwadi ezinoovimba, uqeqesho, negunya, iqinisekisa ukuba iingxelo zemali zinikezelwa kwizithembiso ezicace gca.
  • Imigudu yokudibanisa imilinganiselo yophicotho-zincwadi ngaphaya kwemida ingenza uphicotho lwemiqathango olulinganayo nolunokuthenjwa kakhulu kubanikeli-mda onqamlezileyo, ukwandisa ukubonakala ngaphaya kwemarike yomhlaba wonke.

Isiphelo

Uphicotho-zincwadi oluzimeleyo lungaphezulu kakhulu kune-PGP----etheral---------active intsika esisiseko yokubonisa intelekelelo kwishishini langoku. Ngokunika injongo, ubuchule, kunye noxanduva lwemali yolwazi lwemali, uphicotho-zincwadi lwakha ukuthemba okubangela ukuba iimarike zisebenze, abanikeli bemali basebenze ngekomkhulu, nemibutho ezimeleyo ukuba isebenze ngengqibelelo. Ngelixesha iingxaki ezifana nexabiso, ukuntsonkotha, kunye nokulindela izithuba eziqhubekayo, inkqubela eqhubekayo kwimiqathango, ubugcisa, kunye noqheliselo lobugcisa ziqinisa iminikelo ye-aftickerrier.