{"id":11388,"date":"2023-10-30T09:28:43","date_gmt":"2023-10-30T07:28:43","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11388"},"modified":"2023-10-30T09:28:46","modified_gmt":"2023-10-30T07:28:46","slug":"personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-international-privind-independenta-pentru-auditurile-grupurilor","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-international-privind-independenta-pentru-auditurile-grupurilor\/","title":{"rendered":"Personalul IESBA a publicat un document de tip Q&#038;A pentru a sprijini adoptarea \u0219i implementarea standardului interna\u021bional privind independen\u021ba pentru auditurile grupurilor"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69d6066780502\" class=\"fw-col-sm-8 tf-sh-da556d63c9ac4fccf877a7b90b200cee\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-5a3af63a6cf61284cbcdcc27c3c5e128 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">La 23 octombrie, personalul International Ethics Standards Board for Accountants (IESBA) a emis o<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/iesba-staff-qa-engagement-team-group-audit-independence?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">publica\u021bie de tip Q&amp;A<\/a>\u00a0<span class=\"stk-highlight\">referitoare la reglementarea\u00a0<\/span><a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-revisions-code-relating-definition-engagement-team-and-group-audits?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">Revizuiri la Cod legate de defini\u021bia echipei misiunii \u0219i a auditurilor grupurilor<\/a><span class=\"stk-highlight\">. Revizuirile la Cod trateaz\u0103 holistic diversele considerente privind independen\u021ba \u00eentr-un audit al situa\u021biilor financiare ale grupului. Revizuirile trateaz\u0103, totodat\u0103, independen\u021ba \u0219i alte implica\u021bii ale modific\u0103rilor defini\u021biei unei echipe a misiunii din Codul etic pentru profesioni\u0219tii contabili (inclusiv Standardele interna\u021bionale privind independen\u021ba) (Codul) pentru a se alinia cu modific\u0103rile defini\u021biei aceluia\u0219i termen din Standardele Interna\u021bionale de Audit (ISA-urile) \u0219i Standardele Interna\u021bionale privind Managementul Calit\u0103\u021bii (ISQM-urile) emise de International Auditing and Assurance Standards Board (IAASB).<\/span><\/p>\n<p><a href=\"https:\/\/www.ethicsboard.org\/publications\/iesba-staff-qa-engagement-team-group-audit-independence?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bia de tip Q&amp;A<\/a>\u00a0<span class=\"stk-highlight\">este proiectat\u0103 pentru a sublinia, ilustra sau explica aspecte ale revizuirilor din Cod \u0219i este menit\u0103 s\u0103 \u00eenso\u021beasc\u0103<\/span>\u00a0<a href=\"https:\/\/ifacweb.blob.core.windows.net\/publicfiles\/2023-03\/BASISF~1.PDF?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">Baza pentru concluzii<\/a>\u00a0<span class=\"stk-highlight\">pentru reglementarea final\u0103. Aceasta va sprijini firmele, organismele normalizatoare na\u021bionale \u0219i organiza\u021biile profesionale contabile \u00een adoptarea \u0219i\/sau implementarea revizuirilor. De asemenea, publica\u021bia va ajuta organismele de reglementare \u0219i organismele de supraveghere a auditului, comunitatea guvernan\u021bei corporative, investitorii, persoanele care \u00eentocmesc situa\u021biile financiare, organismele educa\u021bionale sau institu\u021biile, precum \u0219i alte p\u0103r\u021bi interesate s\u0103 \u00een\u021beleag\u0103 revizuirile la Cod.<\/span><\/p>\n<p><span class=\"stk-highlight\">Elaborarea acestei publica\u021bii de tip Q&amp;A a fost posibil\u0103 \u00een urma discu\u021biilor extinse \u0219i a consult\u0103rilor IESBA cu o gam\u0103 larg\u0103 de p\u0103r\u021bi interesate, precum \u0219i de deliber\u0103rile proprii ale IESBA din timpul elabor\u0103rii \u0219i finaliz\u0103rii reglement\u0103rii.<\/span><\/p>\n<p><a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-revisions-code-relating-definition-engagement-team-and-group-audits?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">Reglementarea<\/a><span class=\"stk-highlight\">\u00a0intr\u0103 \u00een vigoare pentru auditurile situa\u021biilor financiare \u0219i situa\u021biilor financiare ale grupului pentru perioadele care \u00eencep la 15 decembrie 2023 sau ulterior acestei date, adoptarea anticipat\u0103 fiind permis\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia de tip Q&amp;A este disponibil\u0103 pe<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/iesba-staff-qa-engagement-team-group-audit-independence?utm_source=Main+List+New&amp;utm_campaign=bddf704fbb-EMAIL_CAMPAIGN_2023_10_23_01_37&amp;utm_medium=email&amp;utm_term=0_-bddf704fbb-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">site-ul IESBA<\/a>\u00a0<span class=\"stk-highlight\">\u00een limba englez\u0103.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69d6066780d90\" class=\"fw-col-sm-4 tf-sh-b8a17584e38f58f8c97af3a221124b79\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-87d663c8df2ae4b80355e3f6aa4de456 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/10\/personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-a11946-300x182-1.jpg\"  alt=\"personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-a11946-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/10\/personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-a11946-300x182-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/10\/personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-a11946-300x182-1-295x166.jpg 295w\"   alt=\"personalul-iesba-a-publicat-un-document-de-tip-qa-pentru-a-sprijini-adoptarea-si-implementarea-standardului-a11946-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La 23 octombrie, personalul International Ethics Standards Board for Accountants (IESBA) a emis o\u00a0publica\u021bie de tip Q&amp;A\u00a0referitoare la reglementarea\u00a0Revizuiri la Cod legate de defini\u021bia echipei misiunii \u0219i a auditurilor grupurilor. Revizuirile la Cod trateaz\u0103 holistic [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=11388"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11388\/revisions"}],"predecessor-version":[{"id":11391,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11388\/revisions\/11391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11389"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}