{"id":3940,"date":"2020-11-20T16:50:54","date_gmt":"2020-11-20T14:50:54","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=3940"},"modified":"2020-11-20T16:53:20","modified_gmt":"2020-11-20T14:53:20","slug":"reglementare-finala-iesba-revizuiri-la-partea-4b-din-cod-tradusa-de-ceccar-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/reglementare-finala-iesba-revizuiri-la-partea-4b-din-cod-tradusa-de-ceccar-in-limba-romana\/","title":{"rendered":"Reglementare final\u0103 IESBA: Revizuiri la Partea 4B din Cod, tradus\u0103 de CECCAR \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<p><span class=\"tadv-color\">Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie versiunea \u00een limba rom\u00e2n\u0103 a reglement\u0103rii finale\u00a0<em>Revizuiri la Partea 4B din Cod pentru a reflecta termenii \u0219i conceptele utilizate \u00een Standardul Interna\u021bional privind Misiunile de Asigurare 3000 (revizuit)<\/em>, realizat\u0103 de International Ethics Standards Board for Accountants (IESBA).<\/span><\/p>\n<p><span class=\"tadv-color\">IESBA este un consiliu normalizator independent la nivel global. Misiunea IESBA este de a servi interesul public prin stabilirea unor standarde de etic\u0103, inclusiv a unor dispozi\u021bii privind independen\u021ba auditorilor, cu scopul de a ridica standardele privind conduita \u0219i practica etice pentru to\u021bi profesioni\u0219tii contabili prin intermediul unui<\/span>\u00a0<em><a href=\"https:\/\/www.codetic-standardeinternationale.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cod etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba)<\/a><\/em>\u00a0<span class=\"tadv-color\">robust \u0219i care poate fi aplicat la nivel global.<\/span><\/p>\n<p><span class=\"tadv-color\">Aceast\u0103 reglementare a fost aprobat\u0103 de Consiliul de Supraveghere \u00een Interesul Public (PIOB), care a concluzionat c\u0103 \u00een elaborarea documentului a fost urmat\u0103 procedura stabilit\u0103 \u0219i a fost acordat\u0103 aten\u021bia cuvenit\u0103 interesului public.<\/span><\/p>\n<p><span class=\"tadv-color\">Pentru o bun\u0103 \u00een\u021belegere a modific\u0103rilor la Codul etic v\u0103 invit\u0103m s\u0103 parcurge\u021bi\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">documentul<\/a>\u00a0\u00een limba rom\u00e2n\u0103 la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11513\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013Norme profesionale \u0219i ghiduri<\/a>\u00a0<span class=\"tadv-color\">de pe site-ul CECCAR.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>20.11.2020<\/p>\n<p>Sursa:\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?p=20597\">https:\/\/ceccar.ro\/ro\/?p=20597<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie versiunea \u00een limba rom\u00e2n\u0103 a reglement\u0103rii finale\u00a0Revizuiri la Partea 4B din Cod pentru a reflecta termenii \u0219i conceptele utilizate \u00een Standardul Interna\u021bional privind Misiunile [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/3940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/comments?post=3940"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/3940\/revisions"}],"predecessor-version":[{"id":3942,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/3940\/revisions\/3942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/3941"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=3940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=3940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=3940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}