{"id":4217,"date":"2021-01-12T14:46:19","date_gmt":"2021-01-12T12:46:19","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=4217"},"modified":"2021-01-12T14:46:19","modified_gmt":"2021-01-12T12:46:19","slug":"noi-documente-suport-in-aplicarea-standardelor-internationale-publicate-de-ifac-la-finele-anului-trecut","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/noi-documente-suport-in-aplicarea-standardelor-internationale-publicate-de-ifac-la-finele-anului-trecut\/","title":{"rendered":"Noi documente-suport \u00een aplicarea standardelor interna\u021bionale, publicate de IFAC la finele anului trecut"},"content":{"rendered":"<p><span class=\"ugb-highlight\">Cererea de misiuni pe baza procedurilor convenite continu\u0103 s\u0103 creasc\u0103 provenind de la o gam\u0103 larg\u0103 de p\u0103r\u021bi interesate, cum ar fi autorit\u0103\u021bile de reglementare, organismele de finan\u021bare \u0219i creditorii care utilizeaz\u0103 rapoartele elaborate pe baza procedurilor convenite din diverse motive. Flexibilitatea este un beneficiu esen\u021bial al misiunilor pe baza procedurilor convenite, deoarece acestea pot fi adaptate la circumstan\u021be diferite \u0219i concentrate pe elemente individuale din aspecte financiare sau nefinanciare.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Ca atare, International Federation of Accountants (IFAC) a publicat, la finalul anului trecut, o serie de publica\u021bii-suport \u00een aplicarea standardelor interna\u021bionale. Documentul<\/span> <strong><em><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/agreed-upon-procedures-engagements-0?utm_source=IFAC+Main+List&amp;utm_campaign=c05151e2e4-SMP_Survey_Email_to_MBs_11_3_2016_COPY_01&amp;utm_medium=email&amp;utm_term=0_cc08d67019-c05151e2e4-80438053\" target=\"_blank\" rel=\"noreferrer noopener\">Misiuni pe baza procedurilor convenite: o oportunitate pentru dezvoltare \u0219i valoare<\/a><\/em><\/strong> \u00a0<span class=\"ugb-highlight\">descrie misiunile pe baza procedurilor convenite, c\u00e2nd sunt acestea adecvate \u0219i identific\u0103 beneficiile-cheie pentru client. Publica\u021bia acoper\u0103, de asemenea, misiunile pe baza procedurilor convenite pe teme financiare \u0219i nefinanciare \u0219i red\u0103 \u0219ase studii de caz pe termen scurt cu exemple de proceduri care ar putea fi aplicate \u0219i dou\u0103 rapoarte ilustrative ale misiunilor din ISRS 4400 (Revizuit).<\/span><\/p>\n<p><span class=\"ugb-highlight\">Alt document publicat de IFAC \u00een perioada men\u021bionat\u0103, menit s\u0103 vin\u0103 \u00een sprijinul aplic\u0103rii normelor interna\u021bionale, este <\/span><strong><em><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/choosing-right-service-comparing-audit-review-compilation-and-agreed-upon-procedure-services?utm_source=IFAC+Main+List&amp;utm_campaign=c05151e2e4-SMP_Survey_Email_to_MBs_11_3_2016_COPY_01&amp;utm_medium=email&amp;utm_term=0_cc08d67019-c05151e2e4-80438053\" target=\"_blank\" rel=\"noreferrer noopener\">Alegerea serviciului potrivit: compararea serviciilor de audit, revizuire, compilare \u0219i a procedurilor pe baza procedurilor convenite (Bro\u0219ura)<\/a><\/em><\/strong><span class=\"ugb-highlight\">, unde sunt explicate \u0219i diferen\u021biate gama de servicii de audit, revizuire, compilare \u0219i proceduri convenite pe care practicienii le pot furniza \u00een conformitate cu standardele interna\u021bionale relevante. Bro\u0219ura poate ajuta clien\u021bii actuali \u0219i poten\u021biali s\u0103 \u00een\u021beleag\u0103 gama de servicii disponibile, c\u00e2nd sunt adecvate, precum \u0219i beneficiile acestora.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Ambele resurse au fost actualizate pentru a reflecta Standardul Interna\u021bional privind Misiunile Conexe ISRS 4400 revizuit, aprobat de <\/span><a href=\"https:\/\/ifac.us7.list-manage.com\/track\/click?u=9e7d9671563ff754a328b2833&amp;id=daea9c2c2b&amp;e=60f21e59db\" target=\"_blank\" rel=\"noreferrer noopener\">International Auditing and Assurance Board (IAASB)<\/a> <span class=\"ugb-highlight\">la \u00eenceputul anului 2020, aplicabil misiunilor pe baza procedurilor convenite \u00eencep\u00e2nd cu ianuarie 2022, pe care CECCAR \u00eel va pune \u00een cur\u00e2nd la dispozi\u021bie, gratuit, \u00een limba rom\u00e2n\u0103.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Amintim c\u0103 CECCAR a tradus \u0219i a publicat \u00een limba rom\u00e2n\u0103 <\/span><a href=\"https:\/\/www.codetic-standardeinternationale.ro\/wp-content\/uploads\/2020\/08\/Manualul-ISA-VOl-II-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Standardul Interna\u021bional privind Serviciile Conexe ISRS 4400<\/a> <span class=\"ugb-highlight\">aflat \u00een vigoare.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cererea de misiuni pe baza procedurilor convenite continu\u0103 s\u0103 creasc\u0103 provenind de la o gam\u0103 larg\u0103 de p\u0103r\u021bi interesate, cum ar fi autorit\u0103\u021bile de reglementare, organismele de finan\u021bare \u0219i creditorii care utilizeaz\u0103 rapoartele elaborate pe [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4217","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\/4217","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=4217"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4217\/revisions"}],"predecessor-version":[{"id":4219,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4217\/revisions\/4219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/4218"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=4217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=4217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=4217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}