{"id":3427,"date":"2020-10-15T12:16:36","date_gmt":"2020-10-15T10:16:36","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=3427"},"modified":"2020-10-15T12:20:09","modified_gmt":"2020-10-15T10:20:09","slug":"primul-raport-al-initiativei-pentru-tehnologie-a-iesba-tradus-de-ceccar-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/primul-raport-al-initiativei-pentru-tehnologie-a-iesba-tradus-de-ceccar-in-limba-romana\/","title":{"rendered":"Primul raport al Ini\u021biativei pentru tehnologie a IESBA, tradus de CECCAR \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/10\/primul-raport-al-initiativei-pentru-tehnologie-a-iesba-tradus-de-ceccar-in-limba-romana-a6838.png\" \/><\/p>\n<p class=\"has-black-color has-text-color\">Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) a tradus \u00een limba rom\u00e2n\u0103\u00a0<em>Primul raport al Ini\u021biativei pentru tehnologie a IESBA<\/em>,<!--more--><\/p>\n<p class=\"has-black-color has-text-color\">document publicat de International Ethics Standards Board for Accountants (IESBA). Traducerea documentului se \u00eenscrie \u00een demersurile Corpului de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale de profil.<\/p>\n<p class=\"has-black-color has-text-color\">Ca o recunoa\u0219tere a ritmului \u0219i amplorii schimb\u0103rilor cauzate de inova\u021biile tehnologice perturbatoare, IESBA a creat un grup de lucru, \u00een 2018, pentru a \u00een\u021belege efectele transforma\u021bionale ale acestor trenduri \u0219i evolu\u021bii tehnologice asupra func\u021biilor de asigurare, de contabilitate \u0219i de finan\u021be \u0219i pentru a explora implica\u021biile lor etice.<\/p>\n<p class=\"has-black-color has-text-color\">Grupul de lucru a analizat m\u0103sura \u00een care\u00a0<em>Codul etic interna\u021bional pentru profesioni\u0219tii contabili<\/em>\u00a0<em>(inclusiv Standardele Interna\u021bionale de Independen\u021b\u0103)<\/em>\u00a0al IESBA trateaz\u0103 suficient problemele etice legate de tehnologie identificate \u0219i a evaluat m\u0103sura \u00een care IESBA ar trebui s\u0103 ia \u00een considerare revizuiri suplimentare ale Codului pentru a trata aceste aspecte.<\/p>\n<p class=\"has-black-color has-text-color\">Raportul men\u021bioneaz\u0103 diverse\u00a0<strong><em>Constat\u0103ri \u0219i recomand\u0103ri pentru \u00eembun\u0103t\u0103\u021birea Codului<\/em><\/strong>, grupate \u00een cinci subiecte-cheie:\u00a0<em>Consolidarea \u00eencrederii \u2013 Rolul esen\u021bial al eticii \u0219i ra\u021bionamentului profesional<\/em>,\u00a0<em>Complexitatea mediului profesional<\/em>,\u00a0<em>Gradul de adecvare al principiilor fundamentale \u00een era digital\u0103<\/em>,<em>\u00a0Facilitarea dob\u00e2ndirii competen\u021belor \u0219i a aptitudinilor<\/em>\u00a0\u0219i<em>\u00a0Independen\u021ba auditorului<\/em>.<\/p>\n<p><span class=\"tadv-color\">Pentru a consulta raportul IESBA accesa\u021bi sec\u021biunea<\/span>\u00a0<a href=\"http:\/\/ceccar.ro\/ro\/?page_id=11517\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Alte documente de interes<\/a>\u00a0<span class=\"tadv-color\">de pe site-ul CECCAR.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) a tradus \u00een limba rom\u00e2n\u0103\u00a0Primul raport al Ini\u021biativei pentru tehnologie a IESBA, document publicat de International Ethics Standards Board for Accountants (IESBA). Traducerea documentului se \u00eenscrie [&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-3427","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\/3427","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=3427"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3427\/revisions"}],"predecessor-version":[{"id":3428,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3427\/revisions\/3428"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=3427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=3427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=3427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}