yofili ss saqarTvelos saxalxo banki
yofili ss saqarTvelos saxalxo banki
yofili ss saqarTvelos saxalxo banki
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damoukidebeli auditorebis daskvna<strong>ss</strong> liberTi <strong>banki</strong>-s aqcionerebsa da direqtorTa sabWosCven CavatareT <strong>ss</strong> liberTi <strong>banki</strong>-s da misi Svilobili kompaniebis TandarTuli konsolidirebulifinansuri angariSgebis auditi. kerZod ki 2009 wlis 31 dekembriT arsebuli finansurimdgomareobis konsolidirebuli angariSgebis, mogeba-zaralis konsolidirebuli angariSgebis,sruli Semosavlis konsolidirebuli angariSgebis, kapitalSi cvlilebebis konsolidirebuliangariSgebisa da fuladi saxsrebis moZraobis konsolidirebuli angariSgebis auditi amaveTariRiT dasrulebuli wlisaTvis, agreTve mniSvnelovani saaRricxvo politikisa da sxvaganmartebiTi SeniSvnebis mimoxilva.xelmZRvanelobis pasuxismgebloba finansur angariSgebazexelmZRvaneloba pasuxismgebelia winamdebare konsolidirebuli finansuri angariSgebis finansuriangariSgebis saerTaSoriso standartebis Sesabamisad momzadebasa da samarTlian wardgenaze.aseTi pasuxismgebloba gulisxmobs: uneblie Tu ganzrax daSvebuli arsebiTi uzustobebis gareSeSedgenili konsolidirebuli finansuri angariSgebis momzadebisa da samarTliani wardgenismizniT Sida kontrolis meqanizmebis SemuSavebas, danergvasa da ganxorcielebas; SesabamisisaaRricxovo politikis SerCevasa da gamoyenebas da iseTi saaRricxvo Sefasebebis SemuSavebas,romlebic misaRebia konkretuli viTarebisTvis.auditorebis pasuxismgeblobaCven valdebulni varT, Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba aRniSnulkonsolidirebul finansur angariSgebaze. auditi CavatareT auditis saerTaSoriso standartebisSesabamisad. aRniSnuli standartebi moiTxovs eTikuri normebis dacvas, agreTve auditisdagegmvasa da Catarebas imgvarad, rom uzrunvelyofil iqnas garantia, rom finansuri angariSgebaar Seicavs mniSvnelovan uzustobas.auditi gulisxmobs iseTi procedurebis Catarebas, romlebic gamiznulia mtkicebulebismopovebaze finansur angariSgebaSi moyvanili Tanxebisa da monacemebis Taobaze. SerCeuli meTodikadamokidebulia auditorTa mosazrebaze, maT Soris, arsebiTi uzustobis riskis Sefasebis Taobaze,miuxedavad imisa, iqneba msgavsi uzustoba daSvebuli uneblieT Tu ganzrax. imisaTvis, romSeimuSaos viTarebisa da garemoebis Sesatyvisi procedurebi, riskebis Sefasebisas auditoriiTvaliswinebs Sida kontrolis arsebul meqanizmebs, romlebic qmnis Sesabamis pirobebsorganizaciis mier finansuri angariSgebis momzadebisa da samarTliani wardgenisaTvis. aRniSnulismizans ar warmoadgens mosazrebis gamoxatva organizaciis Sida kontrolis meqanizmebisefeqturobaze. xsenebuli procedurebi gulisxmobs organizaciis Sida kontrolis meqanizmebisefeqturobis Sefasebas. auditi aseve moicavs xelmZRvanelobis mier gamoyenebuli saaRricxvopolitikisa da saaRricxvo Sefasebebis sisworisa da finansuri angariSgebis wardgenis Semowmebas,iseve rogorc mTlianad finansuri angariSgebis wardgenis Sefasebas.darwmunebulni varT, rom auditis procesSi mopovebuli rwmuneba sakmaris da saTanado safuZvelsgvaZlevs auditoruli daskvnis wardgenisaTvis.daskvnaCveni azriT, konsolidirebuli finansuri angariSgeba samarTlianad asaxavs <strong>ss</strong> liberTi <strong>banki</strong>-s damisi Svilobili kompaniebis finansur mdgomareobas 2009 wlis 31 dekembrisaTvis, finansuriSedegebisa da fuladi saxsrebis moZraobis CaTvliT amave TariRiT dasrulebuli wlisaTvisfinansuri angariSgebis saerTaSoriso standartebis Sesabamisad.30 ivnisi 2010
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