{"id":4089,"date":"2020-11-20T16:06:06","date_gmt":"2020-11-20T14:06:06","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=4089"},"modified":"2020-11-20T16:06:06","modified_gmt":"2020-11-20T14:06:06","slug":"reglementare-finala-iesba-revizuiri-la-partea-4b-din-cod-tradusa-de-ceccar-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.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":"<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-medium\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20601\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-227x300.jpg\" sizes=\"auto, (max-width: 227px) 100vw, 227px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-227x300.jpg 227w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-775x1024.jpg 775w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-113x150.jpg 113w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-768x1015.jpg 768w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-1162x1536.jpg 1162w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-1549x2048.jpg 1549w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Part-4B-Alignement-to-ISAE-3000-Revised-Final-Pronouncement-RO-1-1-scaled.jpg 1937w\" alt=\"\" width=\"227\" height=\"300\" \/><\/figure>\n<\/div>\n<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<\/div>\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 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=4089"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4089\/revisions"}],"predecessor-version":[{"id":4091,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4089\/revisions\/4091"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/4090"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=4089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=4089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=4089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}