1 saqarTvelos kanoni buRaltruli aRricxvisa da auditis Sesaxeb Tavi ...
1 saqarTvelos kanoni buRaltruli aRricxvisa da auditis Sesaxeb Tavi ...
1 saqarTvelos kanoni buRaltruli aRricxvisa da auditis Sesaxeb Tavi ...
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proeqti<strong>saqarTvelos</strong> <strong>kanoni</strong><strong>buRaltruli</strong> <strong>aRricxvisa</strong> <strong>da</strong> <strong>auditis</strong> <strong>Sesaxeb</strong><strong>Tavi</strong> Izogadi debulebebimuxli 1. <strong>kanoni</strong>s mizani1. es <strong>kanoni</strong> adgens saqarTveloSi <strong>buRaltruli</strong> aRricxvis warmoebisa <strong>da</strong> <strong>auditis</strong>Catarebis samarTlebriv safuZvlebs.2. <strong>kanoni</strong>s mizania, gansazRvros <strong>buRaltruli</strong> aRricxvis warmoebisa <strong>da</strong> <strong>auditis</strong>Catarebis pirobebi <strong>da</strong> wesebi.muxli 2. kanonSi gamoyenebul terminTa ganmartebaam <strong>kanoni</strong>s miznebisaTvis terminebs aqvT Semdegi mniSvneloba:`auditi~ _ auditoris mier Catarebuli samuSao, <strong>Tavi</strong>si mosazrebisa <strong>da</strong> rwmunebisgamosaxatavad;`<strong>auditis</strong> stan<strong>da</strong>rtebi~ _ buRalterTa saerTaSoriso federaciis mier<strong>da</strong>mtkicebuli <strong>auditis</strong>a <strong>da</strong> marwmunebeli momsaxurebis saerTaSoriso oficialuridokumentebis cnobari;`auditori~ _ profesiuli organizaciis wevri (fizikuri an iuridiuli piri),romelic gamoxatavs sakuTar mosazrebas finansur angariSgebaze;`<strong>auditis</strong>a <strong>da</strong> marwmunebeli momsaxurebis saerTaSoriso oficialuridokumentebis cnobari~ _ <strong>auditis</strong>a <strong>da</strong> masTan <strong>da</strong>kavSirebuli momsaxurebisSesasruleblad buRalterTa saerTaSoriso federaciis mier saxelmZRvanelodgamocemuli dokumentebis krebuli.`<strong>buRaltruli</strong> aRricxva~ _ subieqtis saqmianobis saaRricxvo procedurebiswarmoeba, finansuri angariSgebis momzadebis CaTvliT;`buRalteri~ _ <strong>buRaltruli</strong> aRricxvis warmoebisa <strong>da</strong> angariSgebis momzadebismizniT piris mier <strong>da</strong>qiravebuli saTanado kvalifikaciis mqone piri;`<strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebi~ _ saxelmwifo seqtoris <strong>buRaltruli</strong>aRricxvis stan<strong>da</strong>rtebi; kerZo seqtoris <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebi;`<strong>buRaltruli</strong> aRricxvis dokumentebi~ _ sameurneo movlenis <strong>da</strong>ma<strong>da</strong>sturebelipirveladi dokumentebi, <strong>buRaltruli</strong> aRricxvis registrebi, finansuriangariSgebebi <strong>da</strong> maTi gagebisaTvis aucilebeli Si<strong>da</strong> instruqciebi;`kerZo seqtoris <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebi~ _ finansuri angariSgebissaerTaSoriso stan<strong>da</strong>rtebi <strong>da</strong> finansuri angariSgebis adgilobrivi (erovnuli)stan<strong>da</strong>rtebi samewarmeo organizaciul samarTlebrivi formis pirebisaTvis <strong>da</strong> kerZosamarTlis arakomerciuli iuridiulipi pirebisaTvis;`profesionali (sertificirebuli) buRalteri~ _ saTanado kvalifikaciis mqonepiri, romelic profesional buRaltrad sertificirebulia buRalterTasaerTaSoriso federaciis wevri profesiuli organizaciis mier <strong>da</strong> <strong>Tavi</strong>skvalifikacias a<strong>da</strong>sturebs profesiuli organizaciis mier <strong>da</strong>dgenili gangrZobiTiganaTlebis stan<strong>da</strong>rtis Sesabamisad;`profesiuli sertificirebis stan<strong>da</strong>rti~ _ profesiuli organizaciis mierprofesional buRaltrad aRiarebisaTvis <strong>da</strong>dgenili normebi;`gangrZobiTi ganaTlebis stan<strong>da</strong>rti~ _ profesionali buRaltriskvalifikaciisa <strong>da</strong> statusis SenarCunebisaTvis <strong>da</strong>dgenili normebi;`profesiuli organizacia~ _ <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisadregistrirebuli buRalterTa an/<strong>da</strong> auditorTa kavSiri, romelic aris buRalterTasaerTaSoriso federaciis sruluflebiani wevri;`praqtikosi auditori~ _ auditur firmaSi momuSave piri, romelic <strong>da</strong>saqmebulia<strong>buRaltruli</strong> aRricxvis an/<strong>da</strong> <strong>auditis</strong> sferoSi;1
proeqti`savaldebulo auditi~ _ kerZo samarTlis iuridiuli pirebis finansuriangariSgebis auditi, romelTa mimarT <strong>auditis</strong> Catareba moeTxovebaT <strong>kanoni</strong>T an sxvanormatiuli aqtiT;`sainiciativo auditi~ _ kerZo samarTlis iuridiuli pirebis finansuriangariSgebis auditi, romlebSic <strong>auditis</strong> Catareba xdeba piris marTvis umaRlesiorganos ga<strong>da</strong>wyvetilebiT, an <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad;`subieqti~ _ fizikuri (individualuri mewarme) an iuridiuli piri, saxelmwifo<strong>da</strong>wesebuleba, uwyeba an sajaro samarTlis iuridiuli piri;`saxelmwifo seqtoris <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebi (wesebi)~ _saxelmwifo <strong>da</strong>wesebulebebis, uwyebebis, sajaro samarTlis iuridiuli pirebis anbiujetur <strong>da</strong>finansebaze myofi sxva pirebisaTvis <strong>da</strong>dgenili <strong>buRaltruli</strong><strong>aRricxvisa</strong> <strong>da</strong> angariSgebis wesebi;`uflebamosili organo~ _ subieqtebis mier gamosayenebeli <strong>buRaltruli</strong><strong>aRricxvisa</strong> <strong>da</strong> <strong>auditis</strong> stan<strong>da</strong>rtebsa <strong>da</strong> wesebs <strong>da</strong>mdgeni <strong>da</strong> SemmuSavebeli organo;`finansuri angariSgebis adgilobrivi (erovnuli) stan<strong>da</strong>rtebi~ _ samewarmeoorganizaciul samarTlebrivi formis pirebisaTvis <strong>da</strong> kerZo samarTlisarakomerciuli iuridiuli pirebisaTvis rekomendebuli <strong>buRaltruli</strong> <strong>aRricxvisa</strong> <strong>da</strong>finansuri angariSgebis stan<strong>da</strong>rtebi, romlebsac adgenes profesiuli organizaciafinansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebisa <strong>da</strong> praqtikis gaTvaliswinebiT.`finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebi~ _ <strong>buRaltruli</strong> aRricxvissaerTaSoriso stan<strong>da</strong>rtebis sabWos (IASB) mier <strong>da</strong>mtkicebuli finansuriangariSgebis saerTaSoriso stan<strong>da</strong>rtebi (IFRS) <strong>buRaltruli</strong> aRricxvissaerTaSoriso stan<strong>da</strong>rtebisa (IAS) <strong>da</strong> interpretaciebis CaTvliT;`finansuri angariSgebis komponentebi~ _ balansi, mogebisa <strong>da</strong> zaralisangariSgeba, sakuTari kapitalis cvlilebebis <strong>Sesaxeb</strong> angariSgeba, fuladi nakadebisangariSgeba, ganmartebiTi SeniSvnebi angariSgebaze;`xarisxis kontroli~ _ audituri firmis mier <strong>da</strong>dgenili wesebisa <strong>da</strong>procedurebis erToblioba, romlis mizania imis <strong>da</strong>sabuTebuli garantiisuzrunvelyofa, rom firmis mier Catarebuli auditi Sesrul<strong>da</strong> finansuriangariSgebis <strong>auditis</strong> miznebisa <strong>da</strong> zogadi principebis Sesabamisad.muxli 3. <strong>buRaltruli</strong> <strong>aRricxvisa</strong> <strong>da</strong> <strong>auditis</strong> regulireba<strong>buRaltruli</strong> aRricxva <strong>da</strong> auditi regulirdeba am <strong>kanoni</strong>Ta <strong>da</strong> <strong>saqarTvelos</strong> sxvanormatiuli aqtebiT.muxli 4. uflebamosili organoebis kompetencia1. <strong>saqarTvelos</strong> finansTa saministro saxelmwifo seqtoris <strong>buRaltruli</strong>aRricxvis saerTaSoriso stan<strong>da</strong>rtebis gaTvaliswinebiT adgens saxelmwifoseqtoris <strong>buRaltruli</strong> aRricxvis wesebs.2. am <strong>kanoni</strong>s me-7 muxlis me-4 punqtiT <strong>da</strong>dgenili pirebisaTvis finansuriangariSgebis saerTaSoriso stan<strong>da</strong>rtebis, <strong>auditis</strong>a <strong>da</strong> marwmunebeli momsaxurebissaerTaSoriso oficialuri dokumentebis Targmnas axorcielebs profesiuliorganizacia.3. kerZo samarTlis iuridiuli pirebisaTvis <strong>da</strong> ind. mewarmeebisaTvis (gar<strong>da</strong> am<strong>kanoni</strong>s me-7 muxlis me-4 punqtiT <strong>da</strong>dgenili pirebisa) finansuri angariSgebisadgilobriv stan<strong>da</strong>rtebs adgens profesiuli organizacia.4. profesiuli organizacia buRalteruli <strong>aRricxvisa</strong> <strong>da</strong> <strong>auditis</strong> stan<strong>da</strong>rtebs<strong>da</strong> maT mier <strong>da</strong>dgenili finansuri angariSgebis adgilobrivi stan<strong>da</strong>rtebsregistraciaSi gasatareblad warudgens `stan<strong>da</strong>rtebis, teqnikuri reglamentebisa <strong>da</strong>metrologiis erovnul saagentos~.5. buRalterTa profesiul sertificirebas axorcielebs profesiuliorganizacia.2
<strong>Tavi</strong> II<strong>buRaltruli</strong> aRricxvaproeqtimuxli 5. <strong>buRaltruli</strong> aRricxvis warmoeba1. subieqtebi buRaltrul aRricxvas awarmoeben am <strong>kanoni</strong>s me-6 muxliT<strong>da</strong>dgenili normebis Sesabamisad.2. <strong>buRaltruli</strong> aRricxvis warmoebaze pasuxismgebelia subieqtis xelmZRvaneli.3. subieqti buRaltrul aRricxvas awarmoebs <strong>da</strong>qiravebuli buRaltris SromisgamoyenebiT an kompetenturi piris momsaxurebiT.4. <strong>buRaltruli</strong> aRricxvis dokumentebi, gar<strong>da</strong> finansuri angariSgebiskomponentebisa, ar warmoadgens sajaro dokuments. maTi gamoyenebis ufleba aqvsmxolod subieqts, mowveul auditorsa <strong>da</strong> makontrolebel organos, <strong>saqarTvelos</strong>kanonmdeblobiT <strong>da</strong>dgenili wesiT.5. <strong>buRaltruli</strong> aRricxvis dokumentebi subieqtTan inaxeba 6 wlis ganmavlobaSimuxli 6. <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebis statusi1. saxelmwifo seqtoris <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebs finansTasaministro gamoscems normatiuli aqtis saxiT. misi gamoyeneba savaldebuloasaxelmwifo seqtorSi. finansTa saministro uflebamosilia, saqmianobis xasiaTi<strong>da</strong>ngamomdinare, kerZo seqtoris <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebis gamoyenebis neba<strong>da</strong>rTos saxelmwifo seqtoris calkeuli tipis <strong>da</strong>wesebulebas.2. kerZo samarTlis iuridiul pirebs <strong>da</strong> ind. mewarmeebii (rogorc am <strong>kanoni</strong>s me-7 muxlis me-4 punqtSi <strong>da</strong>dgenil, aseve sxva pirebs) SeuZlia finansuri angariSgebissaerTaSoriso stan<strong>da</strong>rtebis gamoyeneba.3. finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebis gamoyeneba savaldebuloakerZo samarTlis im iuridiuli pirebisaTvis, romelTa finansuri angariSgeba<strong>saqarTvelos</strong> kanonmdeblobiT eqvemdebareba savaldebulo audits.4. kerZo samarTlis iuridiul pirebs <strong>da</strong> ind. mewarmeebi, romelTackanonmdeblobiT ar evalebaT finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebisgamoyeneba, uflebamosilni arian gamoiyenenon finansuri angariSgebis adgilobrivistan<strong>da</strong>rtebi.<strong>Tavi</strong> IIIauditimuxli 7. <strong>auditis</strong> Catarebis samarTlebrivi safuZvlebi1. kerZo samarTlis iuridiuli pirebis (ind. mewarmeebis) <strong>auditis</strong> CatarebissamarTlebriv safuZvlebs gansazRvravs es <strong>kanoni</strong>.2. kerZo samarTlis iuridiuli pirebs (ind. mewarmeebis) utardebaT savaldebulian sainiciativo auditi.3. savaldebulo auditi tardeba yovelwliurad, finansuri angariSgebiswardgenamde an sasamarTlos ga<strong>da</strong>wyvetilebis Sesabamisad.4. <strong>auditis</strong> Catareba savaldebuloa:a) bankebis, sa<strong>da</strong>zRvevo kompaniebis, safondo <strong>da</strong> sasaqonlo birJebisaTvis;b) fasiani qaRaldebis emitentebisa <strong>da</strong> sainvesticio institutebisaTvis;5. auditi un<strong>da</strong> Catardes <strong>auditis</strong> stan<strong>da</strong>rtebis Sesabamisad.muxli 8. <strong>auditis</strong> Catarebis uflebamosileba1. kerZo samarTlis iuridiuli pirebis (ind. mewarmeebis) finansuri angariSgebisaudits atarebs auditori <strong>da</strong>mkveTTan gaformebuli SeTanxmebis safuZvelze.2. individualuri auditori auditorul momsaxurebas eweva sakuTari saxeliT.individualuri auditoris saxeliT gamosvlis ufleba aqvs profesiuliorganizaciis wevr profesional buRalters.3. audituri firma warmoadgens <strong>saqarTvelos</strong> an sxva qveynis <strong>kanoni</strong>s SesabamisadSeqmnil samewarmeo subieqts, romelic asrulebs auditorul momsaxurebas.3
proeqti4. audituri firma audits axorcielebs firmaSi momuSave profesionalibuRaltrebisa <strong>da</strong> <strong>da</strong>mxmare specialistebis meSveobiT.5. auditorul <strong>da</strong>skvnas xelmoweriT a<strong>da</strong>sturebs sertificirebuli buRalteri.SesaZlebelia <strong>da</strong>skvnas xeli moeweros audituri firmis saxeliT.muxli 9. <strong>auditis</strong> xarisxis uzrunvelyofa1. <strong>auditis</strong> Catarebis dros uzrunvelyofili un<strong>da</strong> iyos <strong>auditis</strong> stan<strong>da</strong>rtebTanSesabamisobisobis <strong>da</strong>sabuTebuli garantia.2. auditori pasuxismgebelia xarisxis kontrolis saTanado politikisa <strong>da</strong>procedurebis gamoyenebaze.3. auditorebis mier gaweuli momsaxurebis xarisxis Sefasebis stan<strong>da</strong>rtebsadgenen <strong>da</strong> misi <strong>da</strong>cvis monitorings axorcieleben profesiuli organiazaciebi.<strong>Tavi</strong> IVgar<strong>da</strong>mavali <strong>da</strong> <strong>da</strong>skvniTi debulebanimuxli 10. moqmedi normatiuli aqtebis va<strong>da</strong><strong>saqarTvelos</strong> parlamentTan arsebuli auditoruli saqmianobis sabWosa <strong>da</strong><strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebis komisiis <strong>da</strong>dgenilebebebiT, <strong>buRaltruli</strong><strong>aRricxvisa</strong> <strong>da</strong> <strong>auditis</strong> sferoSi miRebuli <strong>da</strong> moqmedi normatiuli aqtebi moqmedebenaxali stan<strong>da</strong>rtebis ZalaSi Sesvlamde.muxli 11. auditorebis sertifikatebis moqmedebis va<strong>da</strong>1. <strong>saqarTvelos</strong> parlamentTan arsebuli auditoruli saqmianobis sabWos miergacemuli auditoris sertifikatebi, romlebic Zalamosilia am <strong>kanoni</strong>s ZalaSiSesvlis TariRisaTvis, moqmedebs <strong>kanoni</strong>s miRebi<strong>da</strong>n 3 wlis ganmavlobaSi.2. profesiulma organizaciam uzrunvelyos profesionali buRaltrissakvalifikacio specialuri programis SemuSavebas im pirebisaTvis, romelTaauditoris sertifikati <strong>kanoni</strong>s miRebi<strong>da</strong>n 3 wlis Semdeg Zala<strong>da</strong>karguladCaiTvleba.muxli 12. am <strong>kanoni</strong>s amoqmedebasTan <strong>da</strong>kavSirebiT gasauqmebeli normatiuli aqtebiam <strong>kanoni</strong>s amoqmedebis dRi<strong>da</strong>n Zala<strong>da</strong>kargulad CaiTvalos:1. <strong>saqarTvelos</strong> <strong>kanoni</strong> `auditoruli saqmianobis <strong>Sesaxeb</strong>~;2. <strong>saqarTvelos</strong> <strong>kanoni</strong> `<strong>buRaltruli</strong> <strong>aRricxvisa</strong> <strong>da</strong> angariSgebis regulirebis<strong>Sesaxeb</strong>~;3. <strong>saqarTvelos</strong> parlamentTan arsebuli auditoruli saqmianobis sabWosdebuleba;4. <strong>saqarTvelos</strong> parlamentTan arsebuli <strong>buRaltruli</strong> aRricxvis stan<strong>da</strong>rtebiskomisiis debuleba;5. <strong>saqarTvelos</strong> prezidentis 1998 wlis 6 Tebervlis # 70 brZanebuleba:`saqarTveloSi <strong>buRaltruli</strong> <strong>aRricxvisa</strong> <strong>da</strong> angariSgebis <strong>Sesaxeb</strong> debulebis<strong>da</strong>mtkicebis <strong>Sesaxeb</strong> debulebis <strong>da</strong>mtkicebis Taobaze~.muxli 13. <strong>kanoni</strong>s amoqmedeba1. es <strong>kanoni</strong>, me-4 muxlis pirveli punqtis gar<strong>da</strong>, amoqmeddes gamoqveynebisTanave.2. am <strong>kanoni</strong>s me-4 muxlis pirveli punqtiT <strong>da</strong>dgenili normis amoqmedebis TariRsadgens <strong>saqarTvelos</strong> finansTa saministro.<strong>saqarTvelos</strong> prezidentimixeil saakaSvili4
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