{"id":5090,"date":"2021-02-17T16:34:47","date_gmt":"2021-02-17T14:34:47","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=5090"},"modified":"2021-02-17T16:34:47","modified_gmt":"2021-02-17T14:34:47","slug":"standardul-international-privind-serviciile-conexe-isrs-4400-revizuit-tradus-de-ceccar-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/standardul-international-privind-serviciile-conexe-isrs-4400-revizuit-tradus-de-ceccar-in-limba-romana\/","title":{"rendered":"Standardul Interna\u021bional privind Serviciile Conexe (ISRS) 4400 (revizuit), tradus de CECCAR \u00een limba rom\u00e2n\u0103"},"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-69e2fc8e09f7a\" class=\"fw-col-sm-8 tf-sh-5568845ee43b0c36d633a0728c856ea2\" >\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-c08e8e3ef8606e3e6dfbc6766011411b \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) a publicat\u00a0 versiunea \u00een limba rom\u00e2n\u0103 a<\/span>\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.codetic-standardeinternationale.ro\/wp-content\/uploads\/2021\/02\/ISRS-4400-Revised-Agreed-Upon-Procedures-final-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Standardului Interna\u021bional privind Serviciile Conexe 4400 (revizuit)<\/a><\/span><span class=\"ugb-highlight\">, elaborat de International Auditing and Assurance Standards Board (IAASB).<\/span><\/p>\n<p><span class=\"ugb-highlight\">Misiunile pe baza procedurilor convenite sunt utilizate la scar\u0103 larg\u0103, iar cererea pentru astfel de misiuni este \u00een continu\u0103 cre\u0219tere, dat\u0103 fiind nevoia pentru un grad mai mare de r\u0103spundere \u00een ceea ce prive\u0219te finan\u021barea \u0219i subven\u021bionarea. Standardul Interna\u021bional privind Serviciile Conexe 4400 (revizuit) a fost revizuit de International Auditing and Assurance Standards Board (IAASB) ca r\u0103spuns la aceste tendin\u021be \u0219i pentru a promova interpretarea \u0219i efectuarea consecvente ale misiunilor pe baza procedurilor convenite de c\u0103tre practicieni.<\/span><\/p>\n<p><span class=\"ugb-highlight\">ISRS 4400 (revizuit) trateaz\u0103 at\u00e2t responsabilit\u0103\u021bile practicianului \u00een efectuarea unei misiuni pe baza procedurilor convenite, c\u00e2t \u0219i forma \u0219i con\u021binutul raportului asupra acestor proceduri \u0219i intr\u0103 \u00een vigoare pentru misiunile pe baza procedurilor convenite ale c\u0103ror termene au fost stabilite la 1 ianuarie 2022 sau ulterior acestei date.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Standardul revizuit este \u00eenso\u021bit de un document informativ:\u00a0<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.codetic-standardeinternationale.ro\/wp-content\/uploads\/2021\/02\/ISRS-4400-Revised-Fact-Sheet-final-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Introducere la ISRS 4400 (revizuit) Misiuni pe baza procedurilor convenite<\/a><\/span><span class=\"ugb-highlight\"><strong>,\u00a0<\/strong>care prezint\u0103 pe scurt scopul acestei revizuiri \u0219i modific\u0103rile semnificative din versiunea revizuit\u0103 a standardului.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Versiunea \u00een limba rom\u00e2n\u0103 a ISRS 4400 (revizuit) \u0219i Documentul informativ sunt disponibile \u00een format pdf pe website-ul\u00a0<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.codetic-standardeinternationale.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cod etic \u2013 Standarde interna\u021bionale<\/a><\/span><span class=\"ugb-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e2fc8e0acb1\" class=\"fw-col-sm-4 tf-sh-5feeb114ea34efcad8579b600dce3060\" >\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-9e8709427e09d5907d36d1b87bbe16f7 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-3-2 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\/2021\/02\/ISA-4400-revizuit-1.png\"  alt=\"ISA-4400-revizuit-1\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ISA-4400-revizuit-1.png\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"440\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ISA-4400-revizuit-1-300x200.png 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ISA-4400-revizuit-1-600x400.png 600w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ISA-4400-revizuit-1.png 660w\"   alt=\"ISA-4400-revizuit-1\" 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>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) a publicat\u00a0 versiunea \u00een limba rom\u00e2n\u0103 a\u00a0Standardului Interna\u021bional privind Serviciile Conexe 4400 (revizuit), elaborat de International Auditing and Assurance Standards Board (IAASB). Misiunile pe baza procedurilor [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5090","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\/5090","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=5090"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5090\/revisions"}],"predecessor-version":[{"id":5093,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5090\/revisions\/5093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/5091"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=5090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=5090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=5090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}