{"id":3412,"date":"2020-10-09T09:27:14","date_gmt":"2020-10-09T07:27:14","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=3412"},"modified":"2020-10-09T09:27:14","modified_gmt":"2020-10-09T07:27:14","slug":"indrumari-aicpa-iesba-si-iaasb-privind-utilizarea-specialistilor-in-circumstantele-create-de-covid-19","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/indrumari-aicpa-iesba-si-iaasb-privind-utilizarea-specialistilor-in-circumstantele-create-de-covid-19\/","title":{"rendered":"\u00cendrum\u0103ri AICPA, IESBA \u0219i IAASB privind utilizarea speciali\u0219tilor \u00een circumstan\u021bele create de COVID-19"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/08\/executivul-a-adoptat-o-oug-privind-acordarea-de-zile-libere-pentru-parinti-daca-unitatile-de-invatamant-s9116.jpg\" width=\"429\" height=\"260\" \/><\/p>\n<p><span class=\"tadv-color\">La 6 octombrie a.c., American Institute of Certified Public Accountants (AICPA), Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA) \u0219i Consiliul pentru Standarde Interna\u021bionale de Audit \u0219i Asigurare (IAASB)<\/span><!--more--><\/p>\n<p><span class=\"tadv-color\"> au publicat documentul comun<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/using-specialists-covid-19-environment\"><em>Utilizarea speciali\u0219tilor \u00een circumstan\u021bele create de COVID-19: inclusiv considerente privind implicarea speciali\u0219tilor \u00een audituri ale situa\u021biilor financiare<\/em><\/a>.<\/p>\n<p class=\"has-black-color has-text-color\">Documentul este menit s\u0103 ajute profesioni\u0219tii contabili s\u0103 stabileasc\u0103 \u00een ce condi\u021bii este necesar\u0103 utilizarea serviciilor unui specialist pentru anumite activit\u0103\u021bi \u0219i expune \u0219i considerentele etice relevante, \u00een contextul crizei declan\u0219ate de pandemia de COVID-19.<\/p>\n<p><span class=\"tadv-color\">Pentru mai multe informa\u021bii v\u0103 invit\u0103m s\u0103 accesa\u021bi<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/news-events\/2020-10\/aicpa-iesba-and-iaasb-staff-jointly-issue-guidance-important-considerations-regarding-use\">articolul publicat pe site-ul IESBA<\/a><span class=\"tadv-color\">, disponibil at\u00e2t \u00een limba englez\u0103, c\u00e2t \u0219i \u00een limba rom\u00e2n\u0103 cu ajutorul integr\u0103rii instrumentului Google Translate de c\u0103tre IFAC. Varianta \u00een limba rom\u00e2n\u0103 poate fi accesat\u0103 din bara de sus a site-ului, de la butonul \u201eLanguage\u201d.<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><em>V\u0103 rug\u0103m s\u0103 ave\u021bi \u00een vedere c\u0103 informa\u021biile de pe site-ul IESBA sunt traduse automat prin intermediul Google Translate. CECCAR nu \u00ee\u0219i asum\u0103 responsabilitatea pentru acurate\u021bea traducerii informa\u021biilor de pe site-ul IESBA, neav\u00e2nd nicio contribu\u021bie \u00een acest sens. Textul original este cel disponibil \u00een limba englez\u0103.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La 6 octombrie a.c., American Institute of Certified Public Accountants (AICPA), Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA) \u0219i Consiliul pentru Standarde Interna\u021bionale de Audit \u0219i Asigurare (IAASB) au publicat documentul comun\u00a0Utilizarea speciali\u0219tilor [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3412","post","type-post","status-publish","format-image","hentry","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=3412"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3412\/revisions"}],"predecessor-version":[{"id":3413,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3412\/revisions\/3413"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=3412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=3412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=3412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}