{"id":9793,"date":"2023-03-08T17:15:03","date_gmt":"2023-03-08T15:15:03","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=9793"},"modified":"2023-03-08T17:15:05","modified_gmt":"2023-03-08T15:15:05","slug":"iesba-consolideaza-si-clarifica-dispozitiile-privind-independenta-pentru-auditurile-grupurilor","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/iesba-consolideaza-si-clarifica-dispozitiile-privind-independenta-pentru-auditurile-grupurilor\/","title":{"rendered":"IESBA consolideaz\u0103 \u0219i clarific\u0103 dispozi\u021biile privind independen\u021ba pentru auditurile grupurilor"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e0ba9fe81d7\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">La 28 februarie, International Ethics Standards Board for Accountants (IESBA) a emis<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-revisions-code-relating-definition-engagement-team-and-group-audits?utm_source=Main+List+New&amp;utm_campaign=ff1c3e2c8e-EMAIL_CAMPAIGN_2023_02_28_02_35&amp;utm_medium=email&amp;utm_term=0_-ff1c3e2c8e-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">revizuirile<\/a>\u00a0<span class=\"stk-highlight\">finale la Codul etic interna\u021bional pentru profesioni\u0219tii contabili (Codul) pentru a trata \u00een mod holistic diversele considerente privind independen\u021ba \u0219i alte implica\u021bii ale modific\u0103rilor defini\u021biei unei echipe a misiunii \u00een Cod pentru a le alinia cu modific\u0103rile defini\u021biei aceluia\u0219i termen prezent \u00een Standardele Interna\u021bionale de Audit (ISA-urile) \u0219i Standardele Interna\u021bionale privind Managementul Calit\u0103\u021bii (ISQM-urile), emise de International Auditing and Assurance Standards Board (IAASB).<\/span><\/p>\n<p><span class=\"stk-highlight\">\u201eAuditurile grupurilor joac\u0103 un rol fundamental \u00een protejarea integrit\u0103\u021bii pie\u021belor financiare \u0219i a \u00eencrederii publice \u00een acestea\u201d, a declarat Gabriela Figueiredo Dias, pre\u0219edintele IESBA. \u201ePentru o lung\u0103 perioad\u0103 a existat un vid \u00een ceea ce prive\u0219te tratarea independen\u021bei firmelor de audit \u0219i a persoanelor implicate \u00een auditurile grupurilor de c\u0103tre...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=28901\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0ba9fe88c5\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/03\/125848468_l-1024x633-1.jpg\"  alt=\"Unsorted team puzzle and magnifying glass. Search, recruitment staff, hiring leader. Lack of specialists in the labor market. Creating an efficient and productive business unit\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/03\/125848468_l-1024x633-1.jpg\"><meta itemprop=\"width\" content=\"1024\"><meta itemprop=\"height\" content=\"633\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/03\/125848468_l-1024x633-1-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/03\/125848468_l-1024x633-1-786x590.jpg 786w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/03\/125848468_l-1024x633-1-320x240.jpg 320w\"   alt=\"Unsorted team puzzle and magnifying glass. Search, recruitment staff, hiring leader. Lack of specialists in the labor market. Creating an efficient and productive business unit\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La 28 februarie, International Ethics Standards Board for Accountants (IESBA) a emis\u00a0revizuirile\u00a0finale la Codul etic interna\u021bional pentru profesioni\u0219tii contabili (Codul) pentru a trata \u00een mod holistic diversele considerente privind independen\u021ba \u0219i alte implica\u021bii ale modific\u0103rilor [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":9794,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=9793"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9793\/revisions"}],"predecessor-version":[{"id":9796,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9793\/revisions\/9796"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/9794"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=9793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=9793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=9793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}