{"id":8210,"date":"2023-04-13T08:47:36","date_gmt":"2023-04-13T06:47:36","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=8210"},"modified":"2023-04-13T08:47:38","modified_gmt":"2023-04-13T06:47:38","slug":"iesba-consolideaza-standardele-globale-de-etica-pentru-a-raspunde-la-efectele-transformatoare-ale-inovatiei-tehnologice","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/iesba-consolideaza-standardele-globale-de-etica-pentru-a-raspunde-la-efectele-transformatoare-ale-inovatiei-tehnologice\/","title":{"rendered":"IESBA consolideaz\u0103 standardele globale de etic\u0103 pentru a r\u0103spunde la efectele transformatoare ale inova\u021biei tehnologice"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">La 11 aprilie, International Ethics Standards Board for Accountants (IESBA) a publicat<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-technology-related-revisions-code?utm_source=Main%20List%20New&amp;utm_campaign=2693ff022f-EMAIL_CAMPAIGN_2023_04_06_05_25&amp;utm_medium=email&amp;utm_term=0_-2693ff022f-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">revizuirile finale<\/a>\u00a0<span class=\"stk-highlight\">la<\/span>\u00a0<a href=\"https:\/\/www.codetic-standardeinternationale.ro\/wp-content\/uploads\/2020\/01\/Codul-etic-pentru-profesionistii-contabili.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba)<\/a>\u00a0<span class=\"stk-highlight\">pentru a spori caracterul robust al Codului \u0219i a extinde relevan\u021ba acestuia \u00eentr-o lume fundamental transformat\u0103 de evolu\u021biile tehnologice rapide \u0219i digitalizarea accelerat\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Revizuirile vor ghida g\u00e2ndirea \u0219i conduita etic\u0103 a profesioni\u0219tilor contabili, at\u00e2t cei practicieni, c\u00e2t \u0219i cei din sectorul public, pe m\u0103sur\u0103 ce ace\u0219tia valorific\u0103 oportunit\u0103\u021bile create de tehnologie \u0219i se adapteaz\u0103 la\u00a0 inova\u021biile din domeniu. Elaborate pentru a r\u0103m\u00e2ne relevante \u0219i aplicabile \u00eentr-un mediu aflat \u00eentr-o continu\u0103 schimbare, al transform\u0103rii digitale, revizuirile se aplic\u0103 utiliz\u0103rii oric\u0103rei tehnologii, inclusiv, \u00een m\u0103sura \u00een care este posibil, viitoarelor tehnologii.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u201eInova\u021bia tehnologic\u0103 transform\u0103 modul \u00een care activitatea este desf\u0103\u0219urat\u0103 \u0219i serviciile profesionale sunt livrate, facilit\u00e2nd \u00een acela\u0219i timp noi servicii \u00een moduri inedite\u201d, a declarat Gabriela Figueiredo Dias, pre\u0219edintele IESBA. \u201eEste esen\u021bial \u0219i de interes public s\u0103 furniz\u0103m standarde solide, clare \u0219i bazate pe principii pentru a echipa profesioni\u0219tii contabili de la nivel mondial pentru gestionarea riscurilor \u0219i provoc\u0103rilor de natur\u0103 etic\u0103 generate de tehnologie\u201d, a ad\u0103ugat aceasta.<\/span><\/p>\n<p><span class=\"stk-highlight\">Revizuirile, care au fost fundamentate pe activit\u0103\u021bi de colectare de informa\u021bii \u0219i consultare a p\u0103r\u021bilor interesate:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\">Consolideaz\u0103 Codul din punctul de vedere al \u00eendrum\u0103rii g\u00e2ndirii \u0219i comportamentului profesioni\u0219tilor contabili atunci c\u00e2nd utilizeaz\u0103 tehnologia.<\/span><\/li>\n<li><span class=\"stk-highlight\">Furnizeaz\u0103 \u00eendrum\u0103ri \u00eembun\u0103t\u0103\u021bite adecvate pentru era digital\u0103 \u00een leg\u0103tur\u0103 cu principiile fundamentale privind confiden\u021bialitatea, competen\u021ba profesional\u0103 \u0219i aten\u021bia cuvenit\u0103, precum \u0219i pentru tratarea \u00eemprejur\u0103rilor complexe.<\/span><\/li>\n<li><span class=\"stk-highlight\">Consolideaz\u0103 \u0219i clarific\u0103 Standardele Interna\u021bionale privind Independen\u021ba (IIS) prin tratarea circumstan\u021belor \u00een care firmele \u0219i firmele din re\u021bea pot sau nu s\u0103 furnizeze un serviciu legat de tehnologie, altul dec\u00e2t un serviciu de asigurare, unui client de audit sau de asigurare.<\/span><\/li>\n<\/ul>\n<p><span class=\"stk-highlight\">Revizuirile Standardelor Interna\u021bionale privind Independen\u021ba vor intra \u00een vigoare pentru auditurile \u0219i revizuirile situa\u021biilor financiare pentru perioadele care \u00eencep la 15 decembrie 2024 sau ulterior acestei date. Celelalte revizuiri ale prevederilor \u00een materie de etic\u0103 ale Codului vor intra \u00een vigoare la 15 decembrie 2024. Adoptarea anticipat\u0103 este permis\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Manualul privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili, inclusiv Standardele Interna\u021bionale privind Independen\u021ba, edi\u021bia 2018, a fost tradus de CECCAR \u00een limba rom\u00e2n\u0103 \u0219i este disponibil pe site-ul\u00a0<\/span><a href=\"https:\/\/www.codetic-standardeinternationale.ro\/wp-content\/uploads\/2020\/01\/Codul-etic-pentru-profesionistii-contabili.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">codetic-standardeinterna\u021bionale.ro<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>La 11 aprilie, International Ethics Standards Board for Accountants (IESBA) a publicat\u00a0revizuirile finale\u00a0la\u00a0Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba)\u00a0pentru a spori caracterul robust al Codului \u0219i a extinde relevan\u021ba acestuia \u00eentr-o [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,20],"tags":[],"class_list":["post-8210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-membri"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8210","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=8210"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8210\/revisions"}],"predecessor-version":[{"id":8212,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8210\/revisions\/8212"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/8211"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=8210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=8210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=8210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}