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The official monitor
Important! Au fost acceptate și publicate Standardele de audit
- ISAE 3402 Rapoarte de asigurare privind controalele din cadrul unei organizaţii prestatoare de servicii;
- ISAE 3410 Misiuni de asigurare privind declaraţiile referitoare la emisia gazelor cu efect de seră;
- ISAE 3420 Misiuni de asigurare pentru raportarea asupra compilării informaţiilor financiare pro forma incluse într-un prospect;
- IAPN 1000 Considerente speciale privind auditul instrumentelor financiare.
- IAPS 1000 Proceduri de confirmare interbancară;
- IAPS 1004 Relaţia dintre organele de supraveghere bancară şi auditorii externi ai băncilor;
- IAPS 1005 Considerente speciale în auditul entităţilor mici;
- IASP 1006 Auditul situaţiilor financiare ale băncilor;
- IASP 1010 Luarea în considerare a aspectelor privind mediul înconjurător în auditul situaţiilor financiare;
- IASP 1012 Auditul instrumentelor financiare derivate;
- IASP 1013 Comerţul electronic - efecte asupra auditului situaţiilor financiare;
- IASP 1014 Raportul auditorului cu privire la conformitatea cu Standardele Internaţionale de Raportare Financiară.
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The date of publishing:
31 May /2014 21:32
Tags:
Monitorul Oficial | standartele de contabilitate | Standardele de audit
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