{"id":6950,"date":"2022-02-04T16:40:18","date_gmt":"2022-02-04T14:40:18","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6950"},"modified":"2022-02-04T16:44:37","modified_gmt":"2022-02-04T14:44:37","slug":"qa-privind-planificarea-auditului-document-suport-elaborat-de-ifac-si-tradus-de-ceccar-in-limba-romana%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/qa-privind-planificarea-auditului-document-suport-elaborat-de-ifac-si-tradus-de-ceccar-in-limba-romana%ef%bf%bc\/","title":{"rendered":"Q&#038;A privind planificarea auditului. Document-suport elaborat de IFAC \u0219i tradus de CECCAR \u00een limba rom\u00e2n\u0103\ufffc"},"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-69e11ef90fd98\" 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\">CECCAR a\u00a0 tradus \u00een limba rom\u00e2n\u0103 documentul<\/span>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/02\/IAASB-Automated-Tools-Techniquest-Audit-Palnning-Guidance-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Materiale-suport f\u0103r\u0103 caracter obligatoriu legate de tehnologie: \u00eentreb\u0103ri frecvente cu privire la planificarea auditului<\/em><\/a><span class=\"stk-highlight\">, elaborat de IFAC. Publica\u021bia eviden\u021biaz\u0103 impactul tehnologiei atunci c\u00e2nd se aplic\u0103 anumite aspecte ale Standardelor Interna\u021bionale de Audit (ISA-uri) \u0219i se concentreaz\u0103 pe considerente specifice planific\u0103rii unui audit \u00een conformitate cu ISA 300,\u00a0<em>Planificarea unui audit al situa\u021biilor financiare<\/em>, care ar putea fi relevante atunci c\u00e2nd auditorul utilizeaz\u0103 func\u021biile instrumentelor \u0219i tehnicilor automatizate (ATT).<\/span><\/p>\n<p><span class=\"stk-highlight\">Procedurile de audit pot fi efectuate utiliz\u00e2nd un num\u0103r de instrumente \u0219i tehnici, care pot fi manuale sau automatizate (\u0219i care implic\u0103 adesea o combina\u021bie a ambelor). Practicienii pot utiliza \u00een practic\u0103 termeni diferi\u021bi pentru a descrie instrumentele \u0219i tehnicile care sunt automatizate. De exemplu, aplicarea procedurilor analitice asupra datelor \u00een timpul procedurilor de evaluare a riscurilor sau al procedurilor de audit subsecvente este uneori denumit\u0103 analiza datelor. De\u0219i termenul \u201eanaliza datelor\u201d este folosit uneori pentru a face referire la astfel de instrumente \u0219i tehnologii, acesta nu are o defini\u021bie sau o descriere uniform\u0103. Sensul acestui termen este prea restr\u00e2ns, deoarece nu cuprinde toate tehnologiile emergente care sunt utilizate \u00een prezent la proiectarea \u0219i efectuarea procedurilor de audit.<\/span><\/p>\n<p><span class=\"stk-highlight\">Materialul elaborat de IFAC ofer\u0103 practicienilor, sub form\u0103 de \u00eentreb\u0103ri \u0219i r\u0103spunsuri, o serie de clarific\u0103ri legate de utilizarea tehnicilor automatizate \u00een planificarea activit\u0103\u021bilor de audit.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul \u00een limba rom\u00e2n\u0103 este disponibil pe site-ul CECCAR, sec\u021biunea\u00a0<\/span><a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11517\" target=\"_blank\" rel=\"noreferrer noopener\">Alte documente de interes.<\/a><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e11ef9102b8\" 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-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/02\/pubnoi0302.png\"  alt=\"pubnoi0302\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/02\/pubnoi0302.png\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/02\/pubnoi0302.png 300w\"   alt=\"pubnoi0302\" 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>CECCAR a\u00a0 tradus \u00een limba rom\u00e2n\u0103 documentul\u00a0Materiale-suport f\u0103r\u0103 caracter obligatoriu legate de tehnologie: \u00eentreb\u0103ri frecvente cu privire la planificarea auditului, elaborat de IFAC. Publica\u021bia eviden\u021biaz\u0103 impactul tehnologiei atunci c\u00e2nd se aplic\u0103 anumite aspecte ale Standardelor [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6950","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=6950"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6950\/revisions"}],"predecessor-version":[{"id":6953,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6950\/revisions\/6953"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}