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`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
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