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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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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