{"id":7743,"date":"2022-11-21T15:53:06","date_gmt":"2022-11-21T13:53:06","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7743"},"modified":"2022-11-21T15:53:07","modified_gmt":"2022-11-21T13:53:07","slug":"iesba-a-publicat-etapa-a-doua-a-raportului-de-cercetare-privind-efectele-tehnologiei-asupra-aspectelor-de-etica-aferente-activitatii-profesionistilor-contabili","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/iesba-a-publicat-etapa-a-doua-a-raportului-de-cercetare-privind-efectele-tehnologiei-asupra-aspectelor-de-etica-aferente-activitatii-profesionistilor-contabili\/","title":{"rendered":"IESBA a publicat etapa a doua a raportului de cercetare privind efectele tehnologiei asupra aspectelor de etic\u0103 aferente activit\u0103\u021bii profesioni\u0219tilor contabili"},"content":{"rendered":"\n<div class=\"grid_24\">\n<div id=\"wrapper\">\n<div id=\"content1\" class=\"grid_18 omega post-content\">\n<div id=\"content-bg\">\n<div class=\"inner\">\n<div class=\"wrapper\">\n<div id=\"post-28048\" class=\"post post-28048 type-post status-publish format-standard has-post-thumbnail hentry category-stiri cat-4-id\">\n<article class=\"single-post\">\n<h1>\u00a0<\/h1>\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28049\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/11\/191560702_l-1024x576.jpg\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Vineri, 18 noiembrie, International Ethics Standards Board for Accountants (IESBA) a emis raportul final al grupei de lucru pentru tehnologie:<\/span><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/FINAL-IESBA-Technology-Working-Group-Phase-2-Report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0<em>Raportul grupei de lucru pentru tehnologie din cadrul IESBA privind etapa 2<\/em><\/a><span class=\"stk-highlight\">.<\/span><\/p>\n<p><span class=\"stk-highlight\">Fundamentat pe\u00a0<\/span><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/10\/IFAC_AI_Technology_Report_030620-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Raportul privind etapa 1<\/a><span class=\"stk-highlight\">, publicat \u00een februarie 2020, raportul documenteaz\u0103 efectele tehnologiilor disruptive \u0219i transforma\u021bionale asupra activit\u0103\u021bii profesioni\u0219tilor contabili \u0219i furnizeaz\u0103 analize \u0219i detalii extinse privind dimensiunea etic\u0103 a acestor evolu\u021bii. Totodat\u0103, raportul discut\u0103 relevan\u021ba \u0219i importan\u021ba principiilor generale \u0219i prevederilor specifice din<\/span>\u00a0<a href=\"https:\/\/www.codetic-standardeinternationale.ro\/codul-etic-international\/\" target=\"_blank\" rel=\"noreferrer noopener\">Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele interna\u021bionale privind independen\u021ba) (Codul)<\/a><span class=\"stk-highlight\">\u00a0\u00een stabilirea protec\u021biilor de ordin etic pentru profesioni\u0219tii contabili pe m\u0103sur\u0103 ce ace\u0219tia se confrunt\u0103 cu oportunit\u0103\u021bi \u0219i provoc\u0103ri \u00een activitatea lor ca rezultat al digitaliz\u0103rii rapide.<\/span><\/p>\n<p><span class=\"stk-highlight\">Raportul studiaz\u0103 mediul tehnologic \u0219i centralizeaz\u0103 rezultatele activit\u0103\u021bii de identificare a faptelor desf\u0103\u0219urate de grupa de lucru referitor la implica\u021biile de natur\u0103 etic\u0103 ale tehnologiilor inovative, cum ar fi inteligen\u021ba artificial\u0103, tehnologia blockchain \u0219i cloud computing. Acesta exploreaz\u0103, din perspectiv\u0103 etic\u0103, diferite aspecte conexe, inclusiv guvernan\u021ba datelor, securitatea cibernetic\u0103 \u0219i \u00eencrederea acordat\u0103 exper\u021bilor sau utilizarea acestora, furniz\u00e2nd, totodat\u0103, detalii despre aceste aspecte \u0219i \u00eentreb\u0103rile pe care acestea le genereaz\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Raportul include zece recomand\u0103ri pe care IESBA va continua s\u0103 le dezvolte, unele dintre acestea fiind deja tratate \u00een procesul de elaborare a revizuirilor la Cod legate de tehnologie. Raportul a fost elaborat cu ajutorul informa\u021biilor furnizate de Grupul de exper\u021bi \u00een tehnologie al IESBA \u0219i al contribu\u021biilor unui grup divers de p\u0103r\u021bi interesate compus din investitori, organisme de reglementare, persoane responsabile cu guvernan\u021ba, firme, normalizatori na\u021bionali de standarde, organiza\u021bii profesionale contabile, organiza\u021bii din sectorul public \u0219i reprezentan\u021bi ai mediului academic.<\/span><\/p>\n<p><span class=\"stk-highlight\">P\u0103r\u021bile interesate, inclusiv International Federation of Accountants (IFAC) (\u0219i organiza\u021biile sale membre), normalizatorii na\u021bionali de standarde, reprezentan\u021bii mediului academic \u0219i al\u021bii, sunt \u00eencurajate s\u0103 studieze \u0219i s\u0103 valorifice constat\u0103rile cuprinz\u0103toare ale raportului pe m\u0103sur\u0103 ce analizeaz\u0103 cele mai bune moduri de a consolida \u00eencrederea public\u0103 \u00een activitatea profesioni\u0219tilor contabili angaja\u021bi \u0219i practicieni \u00een era digitaliz\u0103rii.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>Raportul grupei de lucru pentru tehnologie din cadrul IESBA privind etapa 2<\/em>\u00a0poate fi consultat pe site-ul<\/span>\u00a0<a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/FINAL-IESBA-Technology-Working-Group-Phase-2-Report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">IFAC<\/a>\u00a0<span class=\"stk-highlight\">\u00een limba englez\u0103.<\/span><\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"clear\">\u00a0<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Vineri, 18 noiembrie, International Ethics Standards Board for Accountants (IESBA) a emis raportul final al grupei de lucru pentru tehnologie:\u00a0Raportul grupei de lucru pentru tehnologie din cadrul IESBA privind etapa 2. Fundamentat pe\u00a0Raportul privind [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7743","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\/7743","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=7743"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7743\/revisions"}],"predecessor-version":[{"id":7745,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7743\/revisions\/7745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7744"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}