{"id":3143,"date":"2020-07-15T11:39:55","date_gmt":"2020-07-15T09:39:55","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=3143"},"modified":"2020-07-15T11:39:55","modified_gmt":"2020-07-15T09:39:55","slug":"reforma-procesului-de-normalizare-a-standardelor-internationale-desfasurata-de-grupul-de-monitorizare-se-apropie-de-final","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/reforma-procesului-de-normalizare-a-standardelor-internationale-desfasurata-de-grupul-de-monitorizare-se-apropie-de-final\/","title":{"rendered":"Reforma procesului de normalizare a standardelor interna\u021bionale desf\u0103\u0219urat\u0103 de Grupul de Monitorizare se apropie de final"},"content":{"rendered":"<p>\u00cen data de 14 iulie 2020, Grupul de Monitorizare a publicat documentul s\u0103u final privind reforma procesului de normalizare a standardelor interna\u021bionale de audit, asigurare \u0219i etic\u0103, dup\u0103 un proces de consultare desf\u0103\u0219urat pe parcursul ultimilor cinci ani.<\/p>\n<p>Documentul demonstreaz\u0103 angajamentul fa\u021b\u0103 de un ecosistem al normaliz\u0103rii de standarde la nivel global care s\u0103 aib\u0103 \u00een prim-plan interesul public, p\u0103str\u00e2nd punctele forte ale structurilor actuale \u0219i, \u00een acela\u0219i timp, recomand\u00e2nd \u00eembun\u0103t\u0103\u021birile necesare pentru a cre\u0219te \u00eencrederea p\u0103r\u021bilor interesate \u00een standardele interna\u021bionale, astfel \u00eenc\u00e2t s\u0103 se asigure adoptarea \u0219i implementarea acestora la scar\u0103 larg\u0103.<\/p>\n<p>IFAC (International Federation of Accountants) \u0219i profesia contabil\u0103 \u00ee\u0219i vor men\u021bine un rol semnificativ at\u00e2t \u00een sus\u021binerea consiliilor normalizatoare independente, c\u00e2t \u0219i \u00een eforturile de adoptare \u0219i implementare. IAASB (International Auditing and Assurance Standards Board) \u0219i IESBA (International Ethics Standards Board for Accountants) vor continua s\u0103 func\u021bioneze ca organisme separate, independente, cu mandatele actuale, \u00een cadrul unei entit\u0103\u021bi juridice independente de IFAC, suportul asigurat de IFAC urm\u00e2nd s\u0103 fie furnizat pe baza unui contract de servicii.<\/p>\n<p>\u00cen ceea ce prive\u0219te nominalizarea membrilor, sunt stipulate noi prevederi care s\u0103 rezolve preocup\u0103rile legate de influen\u021ba nejustificat\u0103 a profesiei asupra IAASB \u0219i IESBA prin includerea unor reprezentan\u021bi ai tuturor p\u0103r\u021bilor interesate at\u00e2t \u00een IAASB \u0219i IESBA, c\u00e2t \u0219i \u00een PIOB (Public Interest Oversight Board), totodat\u0103 fiind clarificate rolul \u0219i responsabilit\u0103\u021bile de supraveghere ale acestuia din urm\u0103.<\/p>\n<p>Pentru mai mule informa\u021bii v\u0103 invit\u0103m s\u0103 accesa\u021bi documentul oficial redactat de Grupul de Monitorizare, <em><a href=\"https:\/\/www.iosco.org\/about\/monitoring_group\/pdf\/2020-07-MG-Paper-Strengthening-The-International-Audit-And-Ethics-Standard-Setting-System.pdf?utm_source=IFAC+Main+List&amp;utm_campaign=d9442fa883-SMP_Survey_Email_to_MBs_11_3_2016_COPY_01&amp;utm_medium=email&amp;utm_term=0_cc08d67019-d9442fa883-80392657\">Consolidarea sistemului de normalizare a standardelor interna\u021bionale de audit \u0219i asigurare<\/a><\/em>.<\/p>\n<p>Grupul de Monitorizare este format din Basel Committee on Banking Supervision, European Commission, Financial Stability Board, International Association of Insurance Supervisors, International Forum of Independent Audit Regulators, International Organization of Securities Commissions \u0219i World Bank.<\/p>\n<p><em>(Copyright foto:\u00a0<a href=\"https:\/\/www.123rf.com\/\">123RF Stock Photo<\/a>)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen data de 14 iulie 2020, Grupul de Monitorizare a publicat documentul s\u0103u final privind reforma procesului de normalizare a standardelor interna\u021bionale de audit, asigurare \u0219i etic\u0103, dup\u0103 un proces de consultare desf\u0103\u0219urat pe parcursul [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=3143"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3143\/revisions"}],"predecessor-version":[{"id":3145,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3143\/revisions\/3145"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/3144"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=3143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=3143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=3143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}