International Federation of Accountantsgfpaa.ge/site/files/gamocemebi/AUDIT 2015 1.pdf ·...

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winamdebare naSromi gamosca International Federation of Accountants (IFAC®). buRalterTa sa-erTaSoriso federaciis misiaa, emsaxuros sazogadoebis interesebs: xeli Seuwyos umaR-

lesi xarisxis profesiuli standartebisa da saxelmZRvanelo miTiTebebis Seqmnas; umaR-

lesi xarisxis profesiuli standartebisa da saxelmZRvanelo miTiTebebis aRiarebasa da

danergvas; buRalterTa Zlieri profesiuli organizaciebisa da firmebis formirebas;

profesionali buRaltrebis saqmianobaSi maRali donis praqtikis damkvidrebas da profe-

sionali buRaltrebis mniSvnelobis reklamirebas mTeli msoflios masStabiT, aseve

gamoexmauros sazogadoebisaTvis saintereso problemebs. piradi sargeblobisTvis Sesa-

Zlebelia am saxelmZRvanelos originaluri versiis ufasod gadmowera, an yidva

International Auditing and Assurance Standards Board® (IAASB®) vebgverdis meSveobiT: www.iaasb.org. International Standards on Auditing (auditis saerTaSoriso standartebs), International Standards on Assurance Engagements (marwmunebeli garigebebis saerTaSoriso standartebs), International Standards on Review Engagements (mimoxilvis garigebebis saerTaSoriso standartebs), International Standards on Related Services (auditTan dakavSirebuli momsaxurebis saerTaSoriso standartebs), International Standards on Quality Control (xarisxis kontrolis saerTaSoriso standartebs), International Auditing Practice Notes (auditis saerTaSoriso praqtikis SeniSvnebs), gansaxilvel proeqtebs, sakonsultacio

dokumentebsa da IAASB-s sxva publikaciebs gamoscems IFAC da saavtoro uflebac IFAC-s ekuTvnis.

IAASB da IFAC pasuxs ar ageben im zaralze, romelic ganicada pirma, winamdebare gamo-cemaSi gamoyenebuli masalis safuZvelze moqmedebis an Tavis Sekavebis Sedegad,

miuxedavad imisa, riTi iyo gamowveuli es zarali, daudevrobiT Tu sxva mizeziT.

The ‘International Auditing and Assurance Standards Board’, ‘International Standards on Auditing’, ‘International Standards on Assurance Engagements’, ‘International Standards on Review Engagements’, ‘International Standards on Related Services’, ‘International Standards on Quality Control’, ‘International Auditing Practice Notes’, ‘International Federation of Accountants’, ‘IAASB’, ‘ISA’, ‘ISAE’, ‘ISRE’ ‘ISRS’, ‘ISQC’, ‘IAPN’, ‘IFAC’, logo IAASB da logo IFAC IFAC-is savaWro niSnebia, an IFAC-is registrirebuli savaWro da momsaxurebis niSnebia aSS-sa da sxva qveynebSi.

saavtoro ufleba © 2015 wlis dekemberi, ekuTvnis International Federation of Accountants (IFAC). yvela ufleba daculia. am dokumentis gamravlebis, Senaxvis, gadacemis an sxva analogiuri wesiT gamoyenebisTvis aucilebelia IFAC-is werilobiTi nebarTva. nebarTvis misaRebad dagvikavSirdiT [email protected].

ISBN: 978-1-60815-250-6

winamdebare xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da

dakavSirebuli momsaxurebis saerTaSoriso dokumentebis cnobari, 2015 wlis gamocema,

romelic moamzada International Auditing and Assurance Standards Board (IAASB) da 2015 wlis dekemberSi inglisur enaze gamosca International Federation of Accountants (IFAC), qarTul enaze Targmna saqarTvelos profesional buRalterTa da auditorTa federaciam (baf)

2016 wlis dekemberSi da gamoicema IFAC-is nebarTviT. xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsaxurebis saerTaSoriso

dokumentebis cnobaris 2015 wlis gamocemis Targmnis proceduruli procesi ganixila IFAC-ma da Targmani Sesrulda `dadgenileba politikis Sesaxeb _ IFAC-is mier gamocemuli standartebis Targmnisa da gamravlebis politika~ _ Sesabamisad. xarisxis

kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsaxurebis

saerTaSoriso dokumentebis cnobaris 2015 wlis gamocemis damtkicebul teqstad miiCneva IFAC-is mier inglisur enaze gamocemuli teqsti.

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli

momsaxurebis saerTaSoriso dokumentebis cnobari, 2015 wlis gamocema, inglisurenovani

teqsti © 2015 w. International Federation of Accountants (IFAC). yvela ufleba daculia.

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli

momsaxurebis saerTaSoriso dokumentebis cnobari, 2015 wlis gamocema, qarTulenovani

teqsti © 2016 w. International Federation of Accountants (IFAC). yvela ufleba daculia.

originaluri versiis saxelwodeba: Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2015 Edition, ISBN: 978-1-60815-250-6

INTERNATIONAL AUDITING PRACTICE NOTES

INTERNATIONAL STANDARDS ON AUDITING

INTERNATIONAL STANDARDS ON QUALITY CONTROL

INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD®

saqarTvelos profesional buRalterTa

da auditorTa federacia

xarisxis kontrolis, auditis,

mimoxilvis, sxva marwmunebeli

da dakavSirebuli

momsaxurebis saerTaSoriso

dokumentebis cnobari

2015 wlis gamocema

tomi I

Tbilisi

2016

mTavari mTargmneli

da redaqtori: babi alaverdaSvili

mTargmnelebi: nino laRiZe, marina revaziSvili, nikoloz nebieriZe

eqspertebi: zurab lalazaSvili (`bidio saqarTvelo~),

Teimuraz farcxalaZe (`saqarTvelos auditoruli da

sakonsultacio kompania~),

revaz ZaZamia (`konsaudi~),

lavrenti WumburiZe (Sps `profesionali buRaltrebis instituti~),

qarTlos RviniaSvili (saqarTvelos municipaluri ganviTarebis

fondi, programis menejeri),

giorgi kvinikaZe (`kapto jgufi~),

nana nadiraSvili (audituri firma `audit-forumi~)

sarCevi nawili I

xarisxis kontrolis, auditis, mimoxilvis, sxva

marwmunebeli da dakavSirebuli momsaxurebis

saerTaSoriso dokumentebis cnobari

I nawili

sarCevi gverdi

cnobaris 2014 wlis gamocemaSi Sesuli cvlilebebi da

uaxlesi gamocemebi ................................................................................................................................................ 1-3

buRalterTa saerTaSoriso federaciis roli ............................................................................................. 4

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos mier gamocemuli

dokumentebis struqtura ....................................................................................................................................... 5

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsaxure-

bis saerTaSoriso dokumentebis winasityvaoba ....................................................................................... 6-10

terminebis glosari ......................................................................................................................................... 11-40

xarisxis kontrolis saerTaSoriso standartebi

xarisxis kontroli firmebisTvis, romlebic asruleben finansuri angariSgebis

auditsa da mimoxilvas da sxva saxis marwmunebeli da dakavSirebuli

momsaxurebis garigebebs .......................................................................................................................... ...... 41-71

gasuli periodebis finansuri informaciis auditi

200-299 zogadi principebi da pasuxismgeblobebi

ass 200 _ damoukidebeli auditoris saerTo miznebi da auditis Catareba auditis saerTaSoriso

standartebis Sesabamisad .................................................................................................................................................................... 72-98

ass 210 _ auditoruli garigebis pirobebze SeTanxmeba ............................................................................................. 99-118

ass 220 _ finansuri angariSgebis auditis xarisxis kontroli ........................................................................ 119-134

ass 230 _ auditis dokumentacia .............................................................................................................................................. 135-145

ass 240 _ auditoris pasuxismgebloba finansuri angariSgebis auditSi TaRliTobasTan dakavSirebiT .............................................................................................................................................................................................. 146-185

ass 250 _ kanonmdeblobis gaTvaliswineba finansuri angariSgebis auditis dros ................................. 186-197

ass 260 _ marTvis uflebamosilebiT aRWurvili pirebis informireba .......................................................... 198-218

ass 265 _ marTvis uflebamosilebiT aRWurvili pirebisa da xelmZRvanelobis informireba Sida

kontrolis naklovanebebis Sesaxeb .......................................................................................................................................... 219-229

300-499 riskis Sefaseba da Sefasebul riskebze reagireba

ass 300 _ finansuri angariSgebis auditis dagegmva ................................................................................................. 230-240

ass 315 (gadasinjuli) _ arsebiTi uzustobis riskebis gamovlena da Sefaseba sameurneo

subieqtisa da misi garemos Seswavlis gziT ..................................................................................................................... 241-287

ass 320 _ arsebiToba auditis dagegmvisa da Catarebis dros ............................................................................ 288-295

ass 330 _ auditoris procedurebi Sefasebul riskebze reagirebisaTvis ................................................... 296-316

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsaxurebis saerTaSoriso dokumentebis cnobari

sarCevi nawili I

ass 402 _ auditoruli mosazrebebi sameurneo subieqtis mier momsaxure organizaciis gamoyenebaze ............................................................................................................................................................................................... 317-338

ass 450 _ auditis procesSi gamovlenili uzustobebis Sefaseba ................................................................... 339-347

500-599 auditoruli mtkicebuleba

ass 500 _ auditoruli mtkicebuleba ................................................................................................................................. 348-363

ass 501 _ auditoruli mtkicebuleba _ specifikuri sakiTxebis gaTvaliswineba SerCeuli

muxlebisaTvis ........................................................................................................................................................................................ 364-373

ass 505 _ gareSe mxareebis dadastureba ............................................................................................................................. 374-383

ass 510 _ pirveli auditoruli garigeba – sawyisi naSTebi ............................................................................... 384-395

ass 520 _ analizuri procedurebi ....................................................................................................................................... 396-403

ass 530 _ auditoruli SerCeva ............................................................................................................................................... 404-418

ass 540 _ saaRricxvo Sefasebebis, maT Soris realuri Rirebulebis saaRricxvo Sefasebebisa da Sesabamisi ganmartebiTi SeniSvnebis auditi ....................................................................................................................... 419-458

ass 550 _ dakavSirebuli mxareebi ......................................................................................................................................... 459-484

ass 560 _ Semdgomi movlenebi .................................................................................................................................................. 485-494

ass 570 _ funqcionirebadi sawarmo ...................................................................................................................................... 495-510

ass 580 _ xelmZRvanelobis mier wardgenili oficialuri informacia .......................................................... 511-525

600-699 sxvebis mier Sesrulebuli samuSaos gamoyeneba

ass 600 _ specifikuri sakiTxebi – jgufis finansuri angariSgebis auditi

(komponentis auditorebis samuSaos CaTvliT) ................................................................................................................ 526-568

ass 610 (gadasinjuli) _ Sida auditorebis samuSaos gamoyeneba ...................................................................... 569-588

ass 620 _ auditoris eqspertis samuSaos gamoyeneba ................................................................................................ 589-605

700-799 auditoruli daskvnebi da daskvnis Sedgena

ass 700 _ mosazrebis Camoyalibeba da daskvnis wardgena finansuri angariSgebis Sesaxeb .............. 606-631

ass 705 _ mosazrebis modificireba damoukidebeli auditoris daskvnaSi ................................................. 632-654

ass 706 _ mniSvnelovan garemoebaTa amsaxveli abzaci da sxva garemoebaTa amsaxveli abzacebi

damoukidebeli auditoris daskvnaSi ...................................................................................................................................... 655-665

ass 710 _ Sesadarisi informacia _ Sesabamisi cifrebi da Sesadarisi

finansuri angariSgeba ....................................................................................................................................................................... 666-680

ass 720 _ auditoris pasuxismgebloba auditirebuli finansuri angariSgebis Semcvel dokumentebSi warmodgenil sxva informaciasTan dakavSirebiT ............................................................................. 681-686

800-899 specializebuli sferoebi

ass 800 _ specifikuri sakiTxebi _ specialuri daniSnulebis safuZvlebis mixedviT momzadebuli finansuri angariSgebis auditi .................................................................................................................................................. 687-700

ass 805 _ specifikuri sakiTxebi _ erTi finansuri angariSgebisa da finansuri angariSgebis konkretuli elementebis, angariSebis an muxlebis auditi ..................................................................................... 701-718

ass 810 _ garigebebi daskvnis Sedgenaze krebsiTi finansuri angariSgebis Sesaxeb ............................... 719-739


sarCevi nawili I

auditis saerTaSoriso praqtikis SeniSvnebi

aspS 1000 _ finansuri instrumentebis auditis Taviseburebebi ........................................................................ 740-805

axali da gadasinjuli standartebi, romlebic jer ar aris ZalaSi Sesuli

ass 260 (gadasinjuli) marTvis uflebamosilebiT aRWurvili pirebis informireba ........................... 806-830

ass 570 (gadasinjuli) _ funqcionirebadi sawarmo ..................................................................................................... 831-858

ass 700 (gadasinjuli) _ mosazrebis Camoyalibeba da daskvnis wardgena

finansuri angariSgebis Sesaxeb ................................................................................................................................................. 859-908

ass 701 _ auditis ZiriTadi sakiTxebis Sesaxeb informireba damoukidebeli

auditoris daskvnaSi ....................................................................................................................................................................... 909-930

ass 705 (gadasinjuli) _ mosazrebis modificireba damoukidebeli auditoris

daskvnaSi ................................................................................................................................................................................................. 931-959

ass 706 (gadasinjuli) _ mniSvnelovan garemoebaTa amsaxveli abzaci da sxva garemoebaTa amsaxveli abzacebi damoukidebeli auditoris daskvnaSi ........................................................................................... 960-977

ass 720 (gadasinjuli) _ auditoris pasuxismgebloba sxva informaciasTan

mimarTebiT ................................................................................................................................................................................................ 978-1022

sxva ass-ebis Sesabamisi cvlilebebi ................................................................................................................................... 1023-1088


sarCevi nawili I

saavtoro ufleba da Targmna

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos mier SemuSavebul

cnobarebs, standartebsa da sxva publikaciebs aqveynebs buRalterTa saerTaSoriso

federacia (bsf) da saavtoro uflebebi bsf-s ekuTvnis.

buRalterTa saerTaSoriso federacia acnobierebs, rom arainglisurenovani qveynebis

finansuri angariSgebis mommzadeblebisa da momxmareblebisTvis, auditorebisTvis, mareguli-

rebeli organoebisTvis, iuriskonsultebisTvis, saganmanaTleblo sferos muSakTaTvis, stu-

dentebisa da sxva dainteresebuli jgufebisTvis mniSvnelovania, rom maT zemoaRniSnuli

standartebi hqondeT mSobliur enaze da amitom xels uwyobs Tavisi publikaciebis

gamravlebas, an sxva enebze Targmnasa da gamravlebas.

bsf-is politika, romelic exeba misi saavtoro uflebiT daculi publikaciebis Targmnasa da

gamravlebas, Camoyalibebulia dokumentebSi _ `buRalterTa saerTaSoriso federaciis miergamocemuli standartebis Targmnisa da gamravlebis politika da buRalterTa saerTaSorisofederaciis mier gamocemuli oficialuri dokumentebis gamravlebis, an Targmnisa dagamravlebis politika~. dainteresebuli mxareebi, romelTac surT winamdebare cnobaris gam-ravleba, an Targmna da gamravleba, vadebisa da pirobebis SesaTanxmeblad unda

dagvikavSirdnen bsf-is vebgverdis meSveobiT, Semdeg misamarTze: [email protected]

1 cvlilebebi

cnobaris 2014 wlis gamocemaSi Sesuli cvlilebebi

da uaxlesi gamocemebi

wyaroebi

winamdebare cnobari Seicavs miniSnebebs buRaltruli aRricxvis saerTaSoriso standartebsa

(bass) da finansuri angariSgebis saerTaSoriso standartebze (fass). Tu sxva ram ar aris

specialurad miTiTebuli, bass-ebsa da fass-ebze miniSnebebSi igulisxmeba is bass-ebi da fass-

ebi, romlebic moqmedebda konkretuli oficialuri dokumentis momzadebis dros. Sesabamisad,

mkiTxvelebs rekomendacia eZlevaT, rom Tu amis Semdeg gamosulia gadasinjuli bass an fass,

unda mimarTon bass-isa an fass-is bolo versias.

winamdebare cnobarSi miniSneba `qveyana~ unda gavigoT rogorc `qveyana~ an ìurisdiqcia~.

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis

sabWos mier gamocemuli dokumentebi

winamdebare cnobarSi Sesulia auditisa da marwmunebeli momsaxurebis saerTaSoriso

standartebis sabWos mier xarisxis kontrolTan, auditTan, mimoxilvasTan, sxva marwmunebel

da dakavSirebul momsaxurebasTan dakavSirebiT gamocemuli oficialuri dokumentebis sruli

kompleqti, aseve araoficialuri (arasavaldebulo) dokumentebi àuditis saerTaSoriso

praqtikis SeniSvnebi~ (aspS). garda amisa, cnobari Seicavs auditisa da marwmunebeli

momsaxurebis saerTaSoriso standartebis sabWos mier gamocemuli dokumentebis winasi-

tyvaobas, terminebis glosarsa da sxva araoficialur masalas. winamdebare cnobarma

Caanacvla am cnobaris 2014 wlis gamocema.

damatebebi

cnobaris I nawili auditoris daskvna

cnobaris I nawili moicavs qvemoT CamoTvlil auditis saerTaSoriso standartebSi Setanil

cvlilebebs, romlebic auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis

sabWom gamosca 2015 wlis 1 ianvars auditoris daskvnis sakomunikacio Rirebulebis/mniS-

vnelobis amaRlebis proeqtis farglebSi:

ass 260 (gadasinjuli) _ `marTvis uflebamosilebiT aRWurvili pirebis informireba~; ass 570 (gadasinjuli) _ `funqcionirebadi sawarmo~; ass 700 (gadasinjuli) _ `mosazrebis Camoyalibeba da daskvnis wardgena finansuri

angariSgebis Sesaxeb~;

ass 705 (gadasinjuli) _ `mosazrebis modificireba damoukidebeli auditoris daskvnaSi~; ass 706 (gadasinjuli) _ `mniSvnelovan garemoebaTa amsaxveli abzaci da sxva garemoebaTa

amsaxveli abzacebi damoukidebeli auditoris daskvnaSi~.

cnobaris I nawili aseve moicavs ass 701-s _ àuditis ZiriTadi sakiTxebis Sesaxeb informireba damoukidebeli auditoris daskvnaSi~. es ass exeba safondo birJaze kotirebuli sameurneo subieqtebis saerTo daniSnulebis finansuri angariSgebis sruli paketis audits.

garda amisa, gamoiyeneba im SemTxvevaSic, rodesac kanonmdebloba auditors sxva sameurneo

cnobaris 2014 wlis gamocemaSi Sesuli cvlilebebi da uaxlesi gamocemebi

cvlilebebi 2

subieqtebis auditSi avaldebulebs auditoris daskvnaSi auditis ZiriTadi sakiTxebis

informirebas, an, rodesac auditori TviTon nebayoflobiT gadawyvets amis gakeTebas.

àuditoris daskvnis Sedgena~ _ proeqtis Sesabamisad cvlilebebi Sevida sxva ass-ebSic da es

cvlilebebi mocemulia standartebis SemuSavebasTan dakavSirebuli sxva proeqtebiT ganpiro-

bebul Sesabamis cvlilebebTan erTad, cnobaris I nawilis 990-1054 gverdebze.

auditoris daskvnasTan dakavSirebuli axali da gadasinjuli standartebi ZalaSi Sedis im

periodebis finansuri angariSgebis auditisTvis, romelic mTavrdeba 2016 wlis 15 dekembers

an mis Semdeg.

ass 720 (gadasinjuli)

cnobaris I nawili aseve moicavs ass 720-s (gadasinjuli) _ àuditoris pasuxismgebloba sxva informaciasTan mimarTebiT~, romelic auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWom gamosca 2015 wlis aprilSi. am standartis gadasinjvis

mizani is iyo, rom ufro naTeli gaxdes da gafarTovdes auditoris monawileoba `sxva

informaciasTan~, rac, standartSi mocemuli ganmartebis Tanaxmad, auditirebuli finansuri

angariSgebis garda, moicavs sxva finansur da arafinansur informacias, romelic asaxulia

sameurneo subieqtebis wliur angariSebSi. zemoaRniSnuli standarti moicavs axal

moTxovnebsac, romlebic exeba auditoris saangariSgebo pasuxismgeblobas sxva informaciasTan

dakavSirebiT, romlebic avsebs auditisa da marwmunebeli momsaxurebis saerTaSoriso

standartebis sabWos àuditoris daskvnis Sedgena~ proeqtis Sedegad standartSi Setanil

cvlilebebs.

ass 720-Si (gadasinjuli) Setanilma cvlilebebma gamoiwvia sxva ass-ebis cvlilebebic, rom-

lebic mocemulia standartebis SemuSavebasTan dakavSirebuli sxva proeqtebiT ganpirobebul

Sesabamis cvlilebebTan erTad, cnobaris I nawilis 990-1054 gverdebze.

ass 720 (gadasinjuli) ZalaSi Sedis im periodebis finansuri angariSgebis auditisTvis,

romelic mTavrdeba 2016 wlis 15 dekembers an mis Semdeg.

finansur angariSgebaSi gasamJRavnebeli ganmartebebis ganxilva finansuri angariSgebis

auditSi

ass-ebSi cvlilebebi Sevida _ `finansur angariSgebaSi gasamJRavnebeli ganmartebebis ganxilva finansuri angariSgebis auditSi~ _ proeqtis Sedegad, romlis mizania auditorebis yurad-Rebis ufro metad koncentrireba finansur angariSgebaSi gasamJRavnebel ganmartebebze,

finansuri angariSgebis auditis mTeli periodis manZilze. aRniSnuli cvlilebebi moicavs ass

315-is (gadasinjuli) _ àrsebiTi uzustobebis riskebis gamovlena da Sefaseba sameurneo subieqtisa da misi garemos Seswavlis gziT~, ass 330-isa _ àuditoris procedurebi Sefasebul riskebze reagirebisTvis~ da ass 700-is _ `mosazrebis Camoyalibeba da daskvnis wardgena finansuri angariSgebis Sesaxeb~ _ gaZlierebul moTxovnebs, aseve am standartebisa da ramdenime sxva standartis `gamoyeneba da sxva axsna-ganmartebiTi masala~ ganyofilebebis

gafarToebul miTiTebebs, romlebic ufro naTels xdis finansuri angariSgebis axsna-

ganmartebebTan dakavSirebiT Casatarebel auditoris samuSaos.

zemoaRniSnuli cvlilebebi mocemulia standartebis SemuSavebasTan dakavSirebuli sxva

proeqtebiT ganpirobebul Sesabamis cvlilebebTan erTad, cnobaris I nawilis 990-1054

gverdebze.

cnobaris 2014 wlis gamocemaSi Sesuli cvlilebebi da uaxlesi gamocemebi

3 cvlilebebi

ass-ebSi Sesuli cvlilebebi, romlebic dakavSirebulia finansur angariSgebaSi gasamJRav-

nebeli ganmartebebis auditTan, ZalaSi Sedis im periodebis finansuri angariSgebis

auditisTvis, romelic mTavrdeba 2016 wlis 15 dekembers an mis Semdeg.

cnobaris II nawili cnobaris II nawilSi cvlilebebi ar Sesula 2014 wlis gamocemis Semdeg.

cnobaris III nawili

cnobaris III nawilSic araferi Secvlila.

oficialuri dokumentebis gauqmeba

qvemoT CamoTvlili standartebi, romlebic Setanili iyo 2014 wlis cnobarSi, gauqmda da

Canacvlda gadasinjuli standartebiT, romlebic axla moqmedebs.

cnobaris II nawili

marwmunebeli garigebebis saerTaSoriso standarti (mass) 3000 _ `marwmunebeli garigebebi gasuli periodebis finansuri informaciis auditisa da mimoxilvis garda~ _ Seicvala mass 3000-iT (gadasinjuli) _ `marwmunebeli garigebebi gasuli periodebis finansuri informa-ciis auditisa da mimoxilvis garda~, romelic ZalaSi Sedis marwmunebeli daskvnebisTvis, romelic daTariRebulia 2014 wlis 15 dekembriT, an misi Semdgomi ricxviT.

marwmunebeli garigebebis saerTaSoriso struqturuli safuZvlebi, romelic Setanili iyo cnobaris II nawilSi, Canacvlda marwmunebeli garigebebis saerTaSoriso struqturuli safuZvlebis Secvlili versiiT, romelic axla Setanilia cnobaris III nawilSi.

2015 wlis 30 seqtembris Semdeg gamocemuli saboloo oficialuri dokumentebi

da standartebis gansaxilveli proeqtebi

2015 wlis 30 seqtembris Semdeg gamocemuli saboloo oficialuri dokumentebis gasacnobad

da ganxilvis stadiaze myofi standartebis proeqtebis Sesaxeb dawvrilebiTi informaciis

misaRebad mimarTeT auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis

sabWos vebgverds at www.iaasb.org.

informacia bsf-is Sesaxeb 4

buRalterTa saerTaSoriso federaciis roli

buRalterTa saerTaSoriso federacia (bsf), emsaxureba ra sazogadoebis interesebs, xels

uwyobs Zlieri organizaciebis, bazrebisa da ekonomikis formirebasa da ganviTarebas. aseve

xels uwyobs finansuri angariSgebis gamWvirvalobas, Sesadarisobasa da sajaro angariSva-

ldebulebas; buRaltris profesiis ganviTarebasa da sazogadoebrivi cnobierebis Camoyalibe-

bas imis Sesaxeb, ramdenad mniSvnelovan rols TamaSoben buRaltrebi saerTaSoriso finansur

infrastruqturaSi. buRalterTa saerTaSoriso federaciaSi, romelic oficialurad 1977

wels dafuZnda, amJamad gaerTianebulia 175-ze meti wevri da asocirebuli wevri organizacia

msoflios 130 qveynidan da iurisdiqciidan. am organizaciebSi warmodgenilia daaxloebiT

2,84 mln wevri buRalteri, romlebic dakavebulni arian sazogadoebrivi praqtikiT, moRvawe-

oben ganaTlebis sferoSi, saxelmwifo samsaxurSi, mrewvelobisa da vaWrobis seqtorSi.

sazogadoebis winaSe aRebuli valdebulebebis Sesasruleblad, bsf xels uwyobs maRali

xarisxis auditisa da sxva marwmunebeli momsaxurebis saerTaSoriso standartebis SemuSa-

vebas, aRiarebasa da danergvas, upirveles yovlisa, auditisa da marwmunebeli momsaxurebis

saerTaSoriso standartebis sabWos saqmianobis mxardaWeriT. bsf xsenebul damoukidebel

standartebis damdgen organos uzrunvelyofs SromiTi resursebiT, exmareba marTvaSi, infor-

maciis gacvlis procesebis organizebasa da dafinansebaSi, aseve sabWos wevrebis kandidatu-

rebis SerCevisa da daniSvnis procesSi.

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWo TviTon gansaz-

Rvravs sakuTar dRis wesrigs da TviTon amtkicebs Tavis publikaciebs, dadgenili proce-

duruli procesis Sesabamisad, bsf-is monawileobis gareSe. bsf-s ar gaaCnia mis dRis wes-

rigze an publikaciebze zemoqmedebis SesaZlebloba. bsf gamoscems cnobarebs, saxelmZRva-

neloebs, standartebsa da sxva dokumentebs da saavtoro uflebebi bsf-s ekuTvnis.

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos damoukidebloba

daculia ramdenime saSualebiT:

sazogadoebis interesebis sazedamxedvelo sabWo formalur, damoukidebel zedamxedve-lobas uwevs standartebis SemuSavebis saqmianobas (damatebiTi informaciisTvis mimar-

TeT vebgverds www.ipiob.org), rac moicavs mkacrad dadgenil procedurul process, romelic iTvaliswinebs sajaro konsultaciebs;

nominaciis procesSi monawileobs sazogadoeba da nominaciis/kandidatebis SerCevis process formalur, damoukidebel zedamxedvelobas uwevs sazogadoebis interesebis

sazedamxedvelo sabWo;

savsebiT gamWvirvalea standartebis SemuSavebis proceduruli procesi, aseve sazoga-doebisTvis xelmisawvdomia auditisa da marwmunebeli momsaxurebis saerTaSoriso

standartebis sabWos dRis wesrigis masalebi, sxdomebi da TiToeuli standartis

saboloo versiasTan dakavSirebiT gamoqveynebuli daskvnis safuZvlebi;

standartebis SemuSavebis procesSi monawileoben konsultant-mrCevelTa jgufi da damkvirveblebi; da

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos wevrebs, aseve bsf-is TiToeul wevr organizacias moeTxovebaT, mxari dauWiron sabWos Tavisi

misiis realizebaSi _ SeinarCunos damoukidebloba, patiosneba da emsaxuros

sazogadoebis interesebs. damatebiTi informaciisTvis ewvieT bsf-is vebgverds: www.ifac.org

5 struqtura

auditisa da marwmunebeli momsaxurebis saerTaSoriso

standartebis sabWos mier gamocemuli oficialuri

dokumentebis struqtura

buRalterTa eTikis saerTaSoriso standartebis sabWos profesionali buRaltrebis eTikis kodeqsi

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos mier gamocemuli oficialuri dokumentebiT moculi momsaxurebis saxeebi

xarisxis kontrolis saerTaSoriso standartebi (xkss) 1-99

marwmunebeli garigebebis saerTaSoriso struqturuli safuZvlebi

gasuli periodebis finansuri informaciis auditi da mimoxilva

sxva marwmunebeli garigebebi

ass-ebi 100-999

auditis saerTaSoriso standartebi

mass-ebi 3000-3699

marwmunebeli garigebebis

saerTaSoriso standartebi

dakavSirebuli momsaxurebebi

dass-ebi 4000-4699

dakavSirebuli momsaxurebebis

saerTaSoriso standartebi

miss-ebi 2000-2699

mimoxilvis garigebebis saerTaSoriso standartebi

winasityvaoba 6

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli

da dakavSirebuli momsaxurebis saerTaSoriso

dokumentebis winasityvaoba

(ZalaSia 2011 wlis 15 dekembridan)

Sinaarsi

punqtebi

Sesavali .................................................................................................................................................................................... 1-2


sabWos dokumentebi ......................................................................................................................................................... 3-4

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos

oficialuri dokumentebi ................................................................................................................................................ 3-4


mier gamocemuli saerTaSoriso standartebis uflebamosileba .............................................. 5-17

auditis saerTaSoriso standartebi ........................................................................................................................... 11

xarisxis kontrolis saerTaSoriso standartebi .............................................................................................. 12

sxva saerTaSoriso standartebi .............................................................................................................................. 13-16

profesiuli gansja ................................................................................................................................................................ 17

saerTaSoriso standartebis gamoyeneba .............................................................................................................. 18-19

araoficialuri masala ........................................................................................................................................... 20-22

auditis saerTaSoriso praqtikis SeniSvnebi .................................................................................................... 21-22

sxva saerTaSoriso standartebTan dakavSirebuli praqtikis SeniSvnebi ............................................... 23


TanamSromlebis publikaciebi ............................................................................................................................................ 24

ena .................................................................................................................................................................................................... 25

xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsaxurebis saerTaSoriso dokumentebis winasityvaoba

7 winasityvaoba

Sesavali

1. xarisxis kontrolis, auditis, mimoxilvis, sxva marwmunebeli da dakavSirebuli momsa-xurebis saerTaSoriso dokumentebis cnobaris winasityvaoba gamoica im mizniT, rom xe-li Seuwyos auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos

mier gamocemuli dokumentebis moqmedebis sferosa da uflebamosilebis ukeT gagebas,

rac Camoyalibebulia dokumentSi _ auditisa da marwmunebeli momsaxurebis saerTaSori-

so standartebis sabWos kompetencia.

2. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos evaleba sa-erTaSoriso standartebisa da sxva dokumentebis kompleqtis SemuSaveba, romelic sayo-

velTaod iqneba aRiarebuli mTels msoflioSi. sabWos wevrebi moqmedeben msoflio

masStabiT sazogadoebisa da buRaltris profesiis interesebis sasargeblod. amis gamo,

ama Tu im sakiTxze sabWos wevrebis pozicia SeiZleba ar Seesabamebodes maTi qveynebis an

firmis praqtikas, an im organizaciebis pozicias, romlebmac wamoayenes maTi kandidatura

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos wevro-

bisTvis.


sabWos dokumentebi


sabWos oficialuri dokumentebi

3. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos oficialuri

dokumentebi aregulirebs auditis, mimoxilvis, sxva saxis marwmunebeli da dakavSire-

buli momsaxurebis garigebebs, romlebic tardeba saerTaSoriso standartebis Sesabami-

sad. es dokumentebi ar auqmebs adgilobrivi kanonmdeblobis moTxovnebs, romlebic exeba

gasuli periodebis finansuri angariSgebis audits, an sxva informaciis marwmunebel ga-

rigebebs da romelTa Sesrulebac moiTxoveba ama Tu im qveynis erovnuli standartebiT.

im SemTxvevaSi, rodesac adgilobrivi kanonmdeblobis moTxovnebi gansxvavdeba an

ewinaaRmdegeba auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sab-

Wos standartebs ama Tu im konkretul sakiTxze, garigeba, romelic Sesruldeba adgi-

lobrivi kanonmdeblobis moTxovnebis Sesabamisad, avtomaturad ar niSnavs imas, rom Ses-

rulebulia auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos

standartebis moTxovnebi. profesionalma buRalterma ar unda ganacxados, rom daicva

auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos standarte-

bis moTxovnebi, Tu man srulad ar daakmayofila konkretuli garigebis Sesaferisi

yvela standartis yvela moTxovna.

4. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos oficialuri dokumentebia saerTaSoriso standartebi, romlebic qveyndeba auditisa da marwmunebeli

momsaxurebis saerTaSoriso standartebis sabWos mier dadgenili, standartebis

damtkicebisa da gamocemis procedurebis (proceduruli procesis) dasrulebis Semdeg.


sabWos mier gamocemuli saerTaSoriso standartebis uflebamosileba

5. auditis saerTaSoriso standartebi (ass) unda gamoiyenebodes gasuli periodebis finansuri informaciis auditSi.

6. mimoxilvis garigebebis saerTaSoriso standartebi (miss) unda gamoiyenebodes gasuli pe-riodebis finansuri informaciis mimoxilvaSi.


winasityvaoba 8

7. marwmunebeli garigebebis saerTaSoriso standartebi (mass) unda gamoiyenebodes iseT marwmunebel garigebebSi, romelic ar warmoadgens gasuli periodebis finansuri

informaciis auditsa da mimoxilvas.

8. dakavSirebuli momsaxurebis saerTaSoriso standartebi (dass) unda gamoiyenebodes kom-pilaciur garigebebSi, informaciis mimarT SeTanxmebuli procedurebis gamoyenebis gari-

gebebsa da sxva saxis dakavSirebul momsaxurebaSi, romelsac adgens auditisa da marwmu-

nebeli momsaxurebis saerTaSoriso standartebis sabWo.

9. ass-s, miss-s, mass-sa da dass-s erTad ewodeba auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos standartebi.

10. xarisxis kontrolis saerTaSoriso standartebi (xkss-ebi) unda gamoiyenebodes yvela saxis momsaxurebaSi, romelsac moicavs auditisa da marwmunebeli momsaxurebis saerTa-

Soriso standartebis sabWos standartebi.

auditis saerTaSoriso standartebi

11. ass-ebi SemuSavebulia damoukidebeli auditoris mier finansuri angariSgebis auditSi1 gamoyenebis mizniT. adaptirebuli saxiT maTi gamoyeneba SesaZlebelia sxva saxis gasuli

periodebis finansuri informaciis auditSic. ass-ebis uflebamosileba gansazRvrulia

ass 200-Si.2

xarisxis kontrolis saerTaSoriso standartebi (xkss)

12. xkss-ebi firmebma unda gamoiyenon yvela iseTi tipis momsaxurebis mimarT, romlebsac moicavs auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos

standartebi. xkss-ebis uflebamosileba gansazRvrulia xkss-ebis Sesaval nawilSi.

sxva saerTaSoriso standartebi

13. me-6_8 punqtebSi miTiTebuli zogierTi saerTaSoriso standarti moicavs: miznebs, moTxovnebs, ganyofilebas `gamoyeneba da sxva axsna-ganmartebiTi masala~, amosaval

sacnobaro xasiaTis masalasa (Sesavals) da terminebis ganmartebebs. es terminebi am

standartebSic zustad iseTive mniSvnelobiT gamoiyeneba, rogorc ganmartebulia

auditis saerTaSoriso standartebisa da finansuri angariSgebis auditis konteqstSi

ass 200-is Sesabamisad.

14. me-6-8 punqtebSi miTiTebuli sxva saerTaSoriso standartebi Seicavs ZiriTad principeb-sa da aucilebel procedurebs (teqstSi gamoyofilia muqi SriftiT da gamoxatulia

sityvebiT `unda~ an `savaldebuloa~), agreTve Sesabamis miTiTebebs axsna-ganmartebebisa

da sxva masalis, maT Soris danarTebis saxiT. ZiriTadi principebisa da aucilebeli

procedurebis gageba da gamoyeneba unda xdebodes im axsna-ganmartebebisa da sxva masalis

konteqstSi, romelic Seicavs miTiTebebs maTi gamoyenebis Sesaxeb. maSasadame, ZiriTadi

principebisa da aucilebeli procedurebis gasagebad da gamosayeneblad aucilebelia

standartis mTeli teqstis ganxilva da gaTvaliswineba.

15. standartis ZiriTadi principebi da aucilebeli procedurebi auditorma unda gamoiyenos yvela SemTxvevaSi, Tu isini Seesabameba mocemuli garigebis konkretul garemoebebs. Tumca,

gamonaklis SemTxvevebSi, profesionalma buRalterma SeiZleba aucileblad miiCnios sabWos

standartebis romelime ZiriTadi principidan an aucilebeli proceduridan gadaxveva,

mocemuli proceduris miznis misaRwevad. aseT SemTxvevaSi, profesional buRalters

moeTxoveba, dokumenturad gaaformos, rogor miaRwia alternatiuli procedurebis

1. Tu specialurad sxva ram ar aris miTiTebuli, `finansuri angariSgeba~ aRniSnavs gasuli periodebis finansur

informacias.

2. ass 200 _ `damoukidebeli auditoris saerTo miznebi da auditis Catareba auditis saerTaSoriso standartebis Sesabamisad~.


9 winasityvaoba

CatarebiT proceduris mizans da, Tu aSkarad ar Cans, unda daasabuTos standartis

moTxovnidan gadaxvevis mizezebic. igulisxmeba, rom profesional buRalters ama Tu im

aucilebeli proceduridan gadaxveva mxolod im SemTxvevaSi dasWirdeba, rodesac

konkretuli garigebis konkretul garemoebebSi mocemuli proceduris gamoyeneba efeqturi

ar iqneboda.

16. danarTebi, romlebic gamoyenebis Sesaxeb momzadebuli masalis nawilia, standartis ganuyofel nawilad miiCneva. danarTis gamoyenebis mizani axsnilia Sesabamisi standartis

teqstSi, an TviTon danarTis saTaursa da Sesaval nawilSi.

profesiuli gansja

17. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos standartebi moiTxovs profesiuli gansjis ganxorcielebas maTi gamoyenebis dros.

saerTaSoriso standartebis gamoyeneba

18. konkretuli saerTaSoriso standartis moqmedebis sfero, ZalaSi Sesvlis TariRi da ne-bismieri specifikuri SezRudvis Sesaxeb informacia naTlad aris miTiTebuli standar-

tSi. Tu romelime saerTaSoriso standartSi sxva ram ara aris specialurad aRniSnuli,

profesional buRalters ufleba aqvs, mocemuli standarti gamoiyenos misi ZalaSi

Sesvlis TariRamde.

19. saerTaSoriso standartebi Sesaferisia saxelmwifo seqtoris garigebebSi gamoyenebis-Tvisac. saWiroebis SemTxvevaSi, standartSi mocemulia saxelmwifo seqtoris sameurneo

subieqtebis auditSi gasaTvaliswinebeli mosazrebebi:

a) auditisa da xarisxis kontrolis saerTaSoriso standartebis SemTxvevaSi _ TviTon

saerTaSoriso standartis teqstSi; an

b) ganyofilebaSi `saxelmwifo seqtoris perspeqtiva~ _ sxva saerTaSoriso standartebSi.

araoficialuri masala

20. araoficilauri masala moicavs auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos mier gamocemul `praqtikis SeniSvnebs~ da misi TanamSromlebis

publikaciebs. araoficialuri masala ar warmoadgens auditisa da marwmunebeli momsaxu-

rebis saerTaSoriso standartebis sabWos saerTaSoriso standartebs.

auditis saerTaSoriso praqtikis SeniSvnebi

21. auditis saerTaSoriso praqtikis SeniSvnebi (aspS-ebi) auditorebs aranair damatebiT

valdebulebebs ar akisrebs im valdebulebebis garda, romlebsac moicavs auditis

saerTaSoriso standartebi (ass-ebi) da arc cvlis auditoris pasuxismgeblobas imis

Sesaxeb, rom auditorebma unda daicvan yvela auditis saerTaSoriso standartis

moTxovnebi, romelic vrceldeba konkretul auditze. auditis saerTaSoriso praqtikis

SeniSvnebi praqtikul daxmarebas uwevs auditorebs. isini imisTvisaa gamiznuli, rom

gaavrcelon erovnuli standartebis damuSavebaze pasuxismgebelma organizaciebma, an

gamoiyenon erovnul doneze Sesabamisi masalis momzadebisas. garda amisa, aspS-ebSi

mocemulia iseTi masala, romlis gamoyeneba SeuZliaT auditur firmebs sakuTari

personalis praqtikuli momzadebis programebisa da Sida safirmo saxelmZRva-

nelos/instruqciebis dasamuSaveblad.

22. imisda mixedviT, ra Temas (Temebs) exeba auditis saerTaSoriso praqtikis SeniSvna, auditors SeiZleba daexmaros:


winasityvaoba 10

sameurneo subieqtisTvis damaxasiaTebeli garemoebebis Sesaxeb naTeli warmodgenis SeqmnaSi da arsebiTi uzustobis riskebis gamovlenasa da SefasebasTan dakavSirebiT

msjelobasa da gadawyvetilebis miRebaSi;

gadawyvetilebis miRebaSi imis Sesaxeb, ra sapasuxo zomebi unda gaataros Sefasebul riskebTan mimarTebaSi, maT Soris, romeli procedurebis Catareba

SeiZleba iyos ufro mizanSewonili konkretul garemoebebSi; an

daskvnis SedgenasTan dakavSirebuli aspeqtebis gaazrebaSi, maT Soris finansuri angariSgebis Sesaxeb mosazrebis Camoyalibebasa da marTvis uflebamosilebiT

aRWurvili pirebisTvis saTanado sakiTxebis informirebaSi.

sxva standartebTan dakavSirebuli praqtikis SeniSvnebi

23. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos aseve ufleba aqvs, gamouSvas momoxilvis garigebebTan dakavSirebuli saerTaSoriso praqtikis

SeniSvnebi (mispS), marwmunebeli momsaxurebis saerTaSoriso praqtikis SeniSvnebi (maspS)

da dakavSirebuli momsaxurebebis saerTaSoriso praqtikis SeniSvnebi (daspS), romlebic

imave mizans emsaxureba, mimoxilvis garigebebis saerTaSoriso standartebis (miss),

marwmunebeli momsaxurebis saerTaSoriso standartebisa (mass) da dakavSirebuli

momsaxurebis saerTaSoriso standartebis (dass) gamoyenebasTan/danergvasTan dakavSi-

rebiT, Sesabamisad.


TanamSromlebis publikaciebi

24. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos TanamSrom-lebis publikaciebis mizania, xeli Seuwyos praqtikosi specialistebis gaTviT-

cnobierebis donis amaRlebas sruliad axal an axlad aRmocenebul sakiTxebSi, maTi

yuradRebis gamaxvilebiT arsebul moTxovnebsa da maT praqtikul gamoyenebasTan

dakavSirebul sakiTxebze, an auditisa da marwmunebeli momsaxurebis saerTaSoriso stan-

dartebis sabWos dokumentebis Sesabamis debulebebze.

ena

25. auditisa da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWos mier gamoce-muli saerTaSoriso standartis, praqtikis SeniSvnis, gansaxilveli proeqtis, an sxva

dokumentis erTaderT uflebamosil teqstad miCneulia is, romelsac aqveynebs auditisa

da marwmunebeli momsaxurebis saerTaSoriso standartebis sabWo inglisur enaze.

11 glosari

terminebis glosari1

* analizuri procedurebi _ finansuri informaciis Sefaseba finansur da arafinansur monacemebs Soris savaraudo Tanafardobebis analizis meSveobiT. analizuri procedurebi

moicavs agreTve iseTi gamovlenili gadaxrebis an Tanafardobebis aucilebel gamokvlevas,

romlebic SeuTavsebelia sxva relevantur informaciasTan, an mniSvnelovani odenobiT

gansxvavdeba mosalodneli maCveneblebisagan.

angariSi saTburis gazebis emisiebis Sesaxeb – angariSi, sadac mocemulia sameurneo subieqtis saTburis gazis emisiebis Semadgeneli elementebi da raodenobebi (zogjer mas saTburis

gazebis emisiebis inventarizaciis angariSsac uwodeben) da, saWiroebis SemTxvevaSi, Sesadarisi

informacia da ganmartebiTi SeniSvnebi, maT Soris emisiebis raodenobrivi Sefasebisa da

angariSis Sedgenis politikis ZiriTadi principebis mokle mimoxilva. sameurneo subieqtis

angariSi saTburis gazebis emisiebis Sesaxeb SeiZleba moicavdes agreTve emisiebis mocilebis

an gamoqviTvebis CamonaTvals kategoriebis mixedviT. rodesac garigeba ar moicavs saTburis

gazebis emisiebis mTlian angariSs, terminSi `angariSi saTburis gazebis emisiebis

Sesaxeb/saTburis gazebis angariSi” igulisxmeba angariSis mxolod is nawili, romelsac exeba

mocemuli garigeba. angariSi saTburis gazebis emisiebis Sesaxeb warmoadgens mocemuli

garigebis `gansaxilveli sagnis informacias”.2

* anomalia – uzustoba an gadaxra, romelic aSkarad ar aris generaluri erTobliobis uzustobebis an gadaxrebis reprezentaciuli.

* aramodificirebuli mosazreba – auditoris mier gamoTqmuli mosazreba, rodesac auditori daaskvnis, rom finansuri angariSgeba, yvela arsebiTi aspeqtis gaTvaliswinebiT momzadebulia

finansuri angariSgebis wardgenis saTanado safuZvlebis Sesabamisad3.

* araSerCeviTi riski – riski, rom auditori araswor daskvnebs gamoitans iseTi mizezebis gamo, romlebic dakavSirebuli ar aris SerCevis riskTan.

* arsebiTi uzustobis riski – riski imisa, rom finansuri angariSgeba Seicavda arsebiT uzustobas auditis Catarebamde. mtkicebis doneze arsebiTi uzustobis riski Sedgeba ori

komponentisgan, rogorc qvemoTaa aRwerili:

a) Tandayolili riski _ romelime kategoriis operaciis, angariSis naSTis an ganmartebiTi

SeniSvnis Sesaxeb arsebuli mtkicebis midrekileba iseTi uzustobisaken, romelic SeiZle-

ba, calke aRebuli an sxva uzustobebTan erTad, arsebiTi iyos Sesabamisi kontrolis

procedurebis gauTvaliswineblad;

b) kontrolis riski _ riski imisa, rom uzustobas, romelic SeiZleba arsebobdes ama Tu im

kategoriis operaciis, angariSis naSTis an ganmartebiTi SeniSvnis Sesaxeb mtkicebaSi da

SeiZleba arsebiTi iyos calke aRebuli an sxva uzustobebTan erTad, Tavidan ver aici-

lebs, an droulad ver gamoavlens da Seasworebs sameurneo subieqtis Sida kontroli.

arsebiTi uzustobis riski _ (mass 3000-is konteqstSi) _ riski imisa, rom gansaxilveli informacia Seicavda arsebiT uzustobas garigebis Sesrulebamde.

* aRniSnavs ass-Si mocemul ganmatebas.

† aRniSnavs xkss 1-Si mocemul ganmartebas.

1. saxelmwifo seqtoris garigebebis SemTxvevaSi, glosarSi mocemul cnebebSi igulisxmeba saxelmwofo seqtoris

ekvivalenturi cnebebi.

2. mass 3000 (gadasinjuli), punqti 12(y) 3. ass 700-Si _ `mosazrebis Camoyalibeba da daskvnis wardgena finansuri angariSgebis Sesaxeb~, 35-36e punqtebi

exeba frazebs, romlebic gamoiyeneba aRniSnuli mosazrebis gamosaxatavad samarTliani wardgenis safuZvlebisa

da Sesabamisobis safuZvlebis SemTxvevaSi, Sesabamisad.

terminebis glosari

glosari 12

* asatani uzustoba – auditoris mier dadgenili fuladi Tanxa, romelTan mimarTebaSic auditori cdilobs Sesaferisi donis rwmunebis moZiebas ise, rom generalur erTobliobaSi

faqtobrivad arsebuli uzustobebi Tanxobrivad auditoris mier dadgenil fulad Tanxas ar

aRematebodes.

* auditis ZiriTadi sakiTxebi - sakiTxebi, romlebic, auditoris profesiuli SefasebiT, yvelaze mniSvnelovani iyo mimdinare periodis finansuri angariSgebis auditSi. auditis ZiriTadi sakiTxebis SerCeva xdeba im sakiTxebidan, romelTa Sesaxebac informacia miewodaT marTvis uflebamosilebiT aRWurvili pirebs. mwvaneebi vnaxo inglisurSi.

* auditori – gamoiyeneba im piris an pirebis aRsaniSnavad, romlebic atareben audits. ro-gorc wesi, eseni arian garigebis partniori an garigebis samuSao jgufis sxva wevrebi, an,

rodesac Sesaferisia, firma. im SemTxvevaSi, rodesac romelime ass garkveviT moiTxovs, rom

esa Tu is moTxovna an pasuxismgebloba garigebis partniorma unda Seasrulos, maSin

`auditoris~ nacvlad gamoyenebuli iqneba termini `garigebis partniori~. saxelmwifo

seqtorTan dakavSirebiT cnebebSi `garigebis partniori~ da `firma~ igulisxmeba saxelmwifo

seqtoris ekvivalenturi cnebebi.

* auditoris eqsperti pirovneba an organizacia, romelsac gaaCnia eqspertuli codna buRaltruli aRricxvisa da auditis garda sxva sferoSi da romlis mier aRniSnul sferoSi

Sesrulebul samuSaos iyenebs auditori sakmarisi da Sesaferisi auditoruli mtkicebu-

lebebis mopovebaSi dasaxmareblad. auditoris eqsperti SeiZleba iyos auditoris Sida

eqsperti (romelic aris am auditoris firmis an firmebis qselis partniori an

TanamSromeli, maT Soris droebiTi TanamSromeli), an auditoris gare eqsperti.

* auditis dokumentacia – Canawerebi Catarebuli auditoruli procedurebis, mopovebuli Sesaferisi auditoruli mtkicebulebebisa da auditoris mier gamotanili daskvnebis Sesaxeb

(xandaxan aseve gamoiyeneba terminebi `samuSao dokumentebi~ an `samuSao dokumentacia~).

auditis saerTo strategia _ dokumenti, romelSic asaxulia auditis samuSaoTa masStabi, Catarebis vadebi da mimarTulebebi da aseve miTiTebebi auditis detaluri gegmis Sesadgenad.

* auditis faili – erTi an meti saqaRalde, an sxva fizikuri an eleqtronuli formis informaciis matarebeli, romelic Seicavs Canawerebs (auditis dokumentacias) ama Tu im

konkretuli garigebis Sesaxeb.

* auditis winapirobebi – xelmZRvanelobis mier finansuri angariSgebis wardgenis saTanado safuZvlebis gamoyeneba finansuri angariSgebis momzadebis dros da xelmZRvanelobis da, sadac

Sesaferisia, marTvis uflebamosilebiT aRWurvili pirebis Tanxmoba maTi pasuxismgeblobis

amosaval daSvebaze,4 romlis safuZvelzec tardeba esa Tu is auditi.

* auditirebuli finansuri angariSgeba (ass 810-is konteqstSi) _ finansuri angariSgeba,5 romlis auditi auditorma Caatara ass-ebis Sesabamisad da saidanac miRebulia krebsiTi

finansuri angariSgeba.

* auditoruli mtkicebuleba _ yvelanairi informacia, romelsac auditori iyenebs daskvnebis gamosatanad, romelsac eyrdnoba misi auditoruli mosazreba. auditoruli mtkicebuleba moi-

cavs buRaltrul CanawerebSi asaxul informacias, romlebic safuZvlad udevs finansur anga-

riSgebas da agreTve sxva informaciasac.

4. ass 200, me-13 punqti.

5. ass 200-Si _ `damoukidebeli auditoris saerTo miznebi da auditis Catareba auditis saerTaSoriso standartebis Sesabamisad~, 13 (v) punqtSi ganmartebulia `finansuri angariSgeba~.

terminebis glosari

13 glosari

* auditoris daskvnis TariRi – auditoris mier SerCeuli TariRi, romliTac finansur angariSgebaze gacemul Tavis daskvnas aTariRebs ass 700-is mixedviT 6.

audituri firma _ (ix. firma)

auditoruli mosazreba (ix. modificirebuli mosazreba da aramodificirebuli mosazreba)

auditoris asocirebuloba finansur informaciasTan _ auditori maSin asocirdeba finansur informaciasTan, rodesac igi urTavs Tavis daskvnas am informacias an iZleva nebarTvas, gamo-

iyenon misi saxeli profesiuli TvalsazrisiT.

* auditoruli riski – riski imisa, rom auditori gamoTqvams araadekvatur auditorul mosazrebas im dros, rodesac finansuri angariSgeba Seicavs arsebiT uzustobas.

auditoruli riski warmoadgens arsebiTi uzustobis riskisa da SeumCnevlobis riskis

funqcias.

* auditoruli SerCeva (SerCeva) _ auditoruli procedurebis gamoyeneba mocemul generalur erTobliobaSi Semavali muxlebis 100%-ze naklebi muxlebis mimarT, ise rom

yvela SesarCev muxls hqondes erTnairi SerCevis Sansi, raTa auditorma miiRos

dasabuTebuli safuZveli imisaTvis, rom Camoayalibos daskvna im generaluri erTobliobis-

Tvis, saidanac SearCia SerCeviTi erToblioba.

* auditoriseuli wertilovani Sefaseba an Sefasebebis diapazoni (auditoris diapazoni) – Tanxa, an Tanxebis diapazoni, Sesabamisad, romelsac auditori gansazRvravs xelmZRvanelobis

mier gansazRvruli saaRricxvo Sefasebis marTebulobis Sesafaseblad Catarebuli

auditoruli mtkicebulebebis safuZvelze.

* auditoriseuli Sefasebebis diapazoni _ (ix. auditoriseuli wertilovani Sefaseba)

aqtivebis ukanono miTviseba _ gulisxmobs sameurneo subieqtis aqtivebis moparvas. xSirad amas sCadian TanamSromlebi da iparaven SedarebiT mcire odenobisa da umniSvnelo Tanxebs. Tumca,

SesaZlebelia, rom aqtivebis moparvaSi xelmZRvanelobac monawileobdes, radgan mas, ufro

xelewifeba aqtivebis miTvisebis faqtebis damalva iseTnairad, rac rTuli gamosavleni iqneba.

* biznesis riski – mniSvnelovani pirobebiT, movlenebiT, garemoebebiT, qmedebebiT an umoqmedobiT ganpirobebuli riski, romelsac SeuZlia uaryofiTad imoqmedos sameurneo

subieqtis unarze, miaRwios dasaxul miznebs da ganaxorcielos Tavisi strategia, an

arasaTanado miznebisa da strategiis gansazRvriT ganpirobebuli riski.

* buRaltruli Canawerebi – pirveladi aRricxvis buRaltruli gatarebebis Canawerebi da maTi mxardamWeri (pirveladi) dokumentebi, rogoricaa Cekebi da eleqtronuli wesiT gada-

ricxuli saxsrebis amsaxveli dokumentebi, angariS-faqturebi, xelSekrulebebi, mTavari wigni

da analizuri aRricxvis Jurnalebi, sabuRaltro gatarebebi da finansur angariSgebasTan da-

kavSirebuli koreqtirebebi, romlebic asaxuli ar aris sabuRaltro gatarebebSi, agreTve

sxvadasxva saxis samuSao cxrilebi (gaangariSebebi) da eleqtronuli gamoTvliTi cxrilebi,

romlebic safuZvlad udevs danaxarjebis ganawilebas, gamoTvlebs, Sejerebis masalebsa da

axsna-ganmartebebs.

* gadaxra (ass 505-is konteqstSi) _ pasuxi, sadac miTiTebulia, rom gansxvaveba arsebobs dasadastureblad moTxovnil informacias, an sameurneo subieqtis CanawerebSi arsebul

informaciasa da damadasturebeli mxaris mier miwodebul informacias Soris.

* gadaxris asatani done – auditoris mier gansazRvruli Sida kontrolis dadgenili procedurebidan gadaxris done, romelTan mimarTebaSic auditori cdilobs Sesaferisi donis

6. ass 700 _ `mosazrebis Camoyalibeba da daskvnis wardgena finansuri angariSgebis Sesaxeb~.

terminebis glosari

glosari 14

rwmunebis moZiebas ise, rom generaluri erTobliobis faqtobrivi gadaxris done ar

aWarbebdes auditoris mier dadgenil gadaxris dones.

gamzomi an Semfasebeli ― mxare(eb)i, vinc zomavs an afasebs Sesabamis gansaxilvel sagans kriteriumebis gamoyenebiT. gamzoms an Semfasebels gaaCnia mocemuli gansaxilveli sagnis

Sesabamisi codna da gamocdileba.

* gamocdili auditori – esa Tu is piri (firmaSi momuSave an gareSe piri), romelsac gaaC-nia auditis Catarebis praqtikuli gamocdileba da saTanadod erkveva:

a) auditis procesebSi;

b) ass-ebsa da moqmed sakanonmdeblo da maregulirebel moTxovnebSi;

g) biznesgaremoSi, romelSic funqcionirebs konkretuli sameurneo subieqti;

d) sameurneo subieqtis dargTan dakavSirebuli auditisa da finansuri angariSgebis wardge-

nis sakiTxebSi.

gamokvleva _ sxva procedurebidan gamovlenili problemuri sakiTxebis safuZvliani gamokvleva, maTi gadaWris mizniT.

gamokiTxva _ gamokiTxva moicavs sameurneo subieqtis SigniT an gareT mcodne pirovnebebisagan rogorc safinanso, aseve arasafinanso informaciis mopovebas.

gamokiTxva (miss 2400-is konteqstSi) _ moicavs sameurneo subieqtis farglebSi an mis gareT mcodne pirovnebebisgan informaciis mopovebas.

gamoqveynebuli finansuri informacia – sajarod xelmisawvdomi finansuri informacia sameurneo subieqtis, an SeZenili sawarmos, an gasxvisebuli sawarmos Sesaxeb.

gamoyenebiTi kontroli kompiuterul sainformacio sistemebSi _ manualuri an avtomati-zebuli procedurebi, romlebic, rogorc wesi, muSaobs biznesprocesebis doneze. gamoyenebiTi

kontroli, Tavisi arsiT, SeiZleba iyos profilaqtikuri an aRmomCeni da gankuTvnilia

imisaTvis, rom uzrunvelyos buRaltruli Canawerebis mTlianoba. Sesabamisad, gamoyenebiTi

kontrolis saSualebebi dakavSirebulia iseT procedurebTan, romlebic gamoiyenebaA sameur-

neo operaciebis an sxva finansuri monacemebis inicirebis, registraciis, damuSavebisa da

angariSgebisTvis.

* gamoyenebuli kriteriumebi (ass 810-is7 konteqstSi) _ xelmZRvanelobis mier krebsiTi fi-nansuri angariSgebis mosamzadeblad gamoyenebuli kriteriumebi.

gansaxilveli sagnis informacia _ kriteriumebis gamoyenebiT Sesabamisi gansaxilveli sagnis gazomvis an Sefasebis Sedegi, anu informacia, romelic miiReba gansaxilveli sagnis mimarT

kriteriumebis gamoyenebiT.

ganusazRvreloba _ viTareba, romlis Sedegebi damokidebulia iseT samomavlo qmedebebsa Tu movlenebze, romelTa marTva da kontroli ar xorcieldeba sameurneo subieqtis mier, magram

maT SesaZloa gavlena moaxdinon finansur angariSgebaze.

*† garigebis dokumentacia _ garigebis dokumentacia _ Sesrulebuli samuSaos, miRebuli Sedegebisa da praqtikosis mier gamotanili daskvnebis amsaxveli oficialuri Canaweri

(zogjer gamoiyeneba termini `samuSao dokumentebi~).

garigeba SeTanxmebuli procedurebis Catarebaze _ garigeba, rodesac auditori daqiravebulia iseTi auditoruli procedurebis Casatareblad, romelzec SeTanxmdnen auditori, sameurneo

subieqti da romelime Sesaferisi mesame mxare da auditors evaleba daskvnis wardgena aRmo-

7. ass 810 _ `garigebebi daskvnis Sedgenaze krebsiTi finansuri angariSgebis Sesaxeb~.

terminebis glosari

15 glosari

Cenil faqtebze dayrdnobiT. aRniSnuli daskvnis mimRebma TviTon unda Camoayalibos sakuTari

daskvnebi auditoris daskvnis safuZvelze. es daskvna gankuTvnilia mxolod da mxolod im

mxareebisTvis, romlebic SeTanxmdnen mocemuli procedurebis Catarebaze, radgan maT, vinc ar

icis procedurebis mizani, SesaZloa arasworad gaigon Sedegebi.

gasuli periodis finansuri informacia – romelime konkretul sameurneo subieqtTan mimarTebaSi finansuri terminebiT/maCveneblebiT gamosaxuli informacia, romelic, ZiriTadad,

miRebulia am sameurneo subieqtis buRaltruli aRricxvis sistemidan da exeba im ekonomikur

movlenebs, romlebsac adgili hqonda warsulSi, drois garkveul periodSi, an warsulSi

drois garkveuli momentisTvis arsebul ekonomikur pirobebs an garemoebebs.

garigebis werili _ garigebis SeTanxmebuli pirobebi werilis saxiT.

* gare dasturi _ auditoruli mtkicebuleba, romelic mopovebulia mesame mxarisgan (damadasturebeli mxare) uSualod auditorisTvis gagzavnili werilobiTi pasuxis saxiT, qa-

Raldze an eleqtronuli formiT, an sxva saSualebiT.

garigebis garemoebebi ― konkretuli garigebis ganmsazRvreli farTo konteqsti, romelic moicavs: garigebis pirobebs; garigeba dasabuTebuli rwmunebis garigebaa Tu SezRuduli

rwmunebis garigeba, Sesabamisi gansaxilveli sagnis maxasiaTeblebs; gazomvis an Sefasebis

kriteriumebs; savaraudo momxmareblebis sainformacio moTxovnilebebs; pasuxismgebeli mxaris,

damkveTi mxarisa da im pirovnebis maxasiaTeblebs, romelic asrulebas Sefasebas an gazomvas

da maT garemos; aseve sxva sakiTxebs, magaliTad movlenebs, operaciebs, pirobebsa da

sameurneo subieqtis praqtikas, rac SeiZleba mniSvnelovan gavlenas axdendes garigebaze.

*† garigebis partniori8 _ partniori an firmis sxva TanamSromeli, romelic pasuxismgebelia mocemul garigebasa da mis Sesrulebaze, aseve daskvnaze, romelic gaicema firmis saxeliT da

visac, aucileblobis SemTxvevaSi, saTanado uflebamosileba miniWebuli aqvs profesiuli,

sakanonmdeblo an maregulirebeli organosgan.

garigebis riski _ riski imisa, rom praqtikosi arasaTanado daskvnas gamoitans im dros, rodesac finansuri angariSgeba Seicavs arsebiT uzustobas.

*† garigebis xarisxis kontrolis mimoxilva _ procesi, romlis mizania, daskvnis Sedgenamde an SedgenisTvis obieqturad Sefasdes samuSao jgufis mier Catarebuli mniSvnelovani

ganxilvebi da garigebis daskvnis Sesadgenad gamotanili daskvnebi. garigebis xarisxis

kontrolis mimoxilvis procesi exeba safondo birJebze kotirebuli sameurneo subieqtebis

finansuri angariSgebis audits da sxva garigebebs, romelTa xarisxis kontrolis mimoxilvis

Catarebac aucileblad miiCnia firmam.

*† garigebis xarisxis kontrolis mimomxilveli _ partniori, firmaSi momuSave sxva piri, Sesaferisi kvalifikaciis gare pirovneba, an amgvari pirovnebebisagan Semdgari jgufi

(romelTagan arc erTi ar aris samuSao jgufis wevri), romlebsac gaaCniaT sakmarisi da

Sesaferisi gamocdileba da uflebamosileba, obieqturad Seafason samuSao jgufis mier

Catarebuli mniSvnelovani ganxilvebi da garigebis daskvnis (angariSis) Sesadgenad maT mier

gamotanili daskvnebi.

garemosdacviTi riski _ garkveul viTarebaSi, faqtorebi, romlebic gamodgeba Tandayolili riskis Sesafaseblad auditis saerTo gegmis SemuSavebis dros, SeiZleba moicavdes finansuri

angariSgebis arsebiTi uzustobis risksac, romelic gamowveulia garemosdacvasTan dakavSire-

buli sakiTxebiT.

8. terminebSi `garigebis partniori~, `partniori~ da `firma~, saWiroebis SemTxvevaSi, igulisxmeba saxelmwifo

seqtoris ekvivalenturi cnebebi.

terminebis glosari

glosari 16

`gaSlili xelis manZilis principiT~ Sesrulebuli operacia – operacia, romelic iseT

vadebSi da iseTi pirobebiT xorcieldeba erTmaneTTan aradakavSirebul dainteresebul

myidvelsa da dainteresebul gamyidvels Soris, rom isini erTmaneTisagan damoukideblad

moqmedeben TavianTi saukeTeso interesebidan gamomdinare.

* generaluri erToblioba - monacemTa sruli simravle, saidanac xdeba SerCeviTi erToblio-bis Sedgena da romlis Sesaxebac auditors surs daskvnebis gamotana.

grZelvadiani prognozi _ grZelvadiani prognozi iseTi perspeqtiul informaciaa, romelic mzaddeba:

a) hipoTezuri daSvebebis safuZvelze iseTi samomavlo movlenebisa da xelmZRvanelobis

qmedebebis Sesaxeb, romelTa moxdena garduvalad ar aris mosalodneli, magaliTad, ro-

desac sameurneo subieqti funqcionirebis sawyis etapze imyofeba da gaTvaliswinebulia

saqmianobis xasiaTis Zireuli Secvla; an

b) optimaluri miaxloebiTi daSvebebisa da hipoTezuri daSvebebis safuZvelze erToblivad.

* dadebiTi dasturis moTxovna _ moTxovna imisa, rom damadasturebelma mxarem uSualod auditors miawodos moTxovnili informacia an miuTiTos, eTanxmeba Tu ara damadasturebeli

mxare dasturis moTxovnaSi asaxul informacias.

daTvaliereba (rogorc auditoruli procedura) _ rogorc Sida, aseve gare Canawerebis an dokumentebis Semowmeba, romlebic arsebobs qaRaldze, eleqtronuli an sxva formiT, an aqti-

vis fizikuri Semowmeba.

*† daTvaliereba (xarisxis kontrolTan mimarTebaSi) _ procedurebi, romlebic gankuTvnilia mtkicebulebebis mosapoveblad imis Sesaxeb, rom garigebis Semsrulebelma jgufma Seasrula

firmis politika da procedurebi.

dakvirveba _ dakvirveba gulisxmobs sxva pirTa mier Casatarebel procesze an procedurebze Tvalyuris devnebas, magaliTad, auditoris dakvirvebas sameurneo subieqtis personalis mier

Catarebuli maragis inventarizaciaze an kontrolis procedurebis Sesrulebaze.

* dakavSirebuli mxare – mxare, romelic aris:

a) dakavSirebul mxare, finansuri angariSgebis wardgenis saTanado safuZvlebSi mocemuli ganmartebis Tanaxmad; an

b) rodesac finansuri angariSgebis wardgenis saTanado safuZvlebiT dadgenili ar aris dakavSirebul mxareTa moTxovnebi, an dadgenilia mxolod minimaluri moTxovnebi:

(i) fizikuri piri an sameurneo subieqti, romelic pirdapir an arapirdapir, erTi an meti Sualeduri rgolis meSveobiT akontrolebs angariSvaldebul sameurneo

subieqts an mniSvnelovani gavlena aqvs masze;

(ii) sxva sameurneo subieqti, romelsac angariSvaldebuli sameurneo subieqti pirdapir an arapirdapir, erTi an meti Sualeduri rgolis meSveobiT akontrolebs, an

mniSvnelovani gavlena aqvs masze; an

(iii) sxva sameurneo subieqti, romelic angariSvaldebul sameurneo subieqtTan erTad saerTo kontrolis qveS imyofeba:

a. saerTo makontrolebeli mflobelobis meSveobiT;

b. ojaxis wevri mesakuTreebis meSveobiT; an

g. saerTo umaRlesi rangis xelmZRvanelobis meSveobiT.

Tumca, saerTo kontrolis qveS myofi sameurneo subieqtebi (erovnuli, regionaluri an

adgilobrivi xelisufleba), ar miiCneva dakavSirebulad, Tu isini erTmaneTTan

terminebis glosari

17 glosari

mniSvnelovani intensivobiT ar axorcieleben mniSvnelovan operaciebs an erTmaneTSi ar

cvlian mniSvnelovan resursebs.

dakavSirebuli momsaxureba _ (auditTan) dakavSirebuli momsaxureba moicavs SeTanxmebuli procedurebisa da kompilaciur garigebebs.

damatebiTi informacia _ finansuri angariSgebasTan erTad warmodgenili informacia, romlis wardgenac ar moiTxoveba finansuri angariSgebis mosamzadeblad gamoyenebuli finansuri

angariSgebis wardgenis safuZvlebiT. rogorc wesi, mocemulia damxmare cxrilebis an

damatebiTi ganmartebebis (komentarebis) saxiT.

damatebiTi procedurebi – procedurebi, romlebic tardeba Sefasebul arsebiTi uzustobis riskebze reagirebis mizniT, maT Soris kontrolis testebi (Tu aseTi arsebobs), operaciebisa

da angariSTa naSTebis elementebis testebi da analizuri procedurebi.

`damoukidebloba~ cneba9 _ moicavs:

a) azrovnebis damoukideblobas _ gonebis iseTi mdgomareoba, romelic daskvnis gamotanas

SesaZlebels xdis ise, rom ar ganicdides profesiuli gansjis makompromentirebel

zegavlenas da pirovnebas saSualebas aZlevs, imoqmedos patiosnad, obieqturad da

profesiuli skepticizmis ganwyobilebiT.

b) garegnul damoukideblobas _ iseTi faqtebisa da situaciebis Tavidan acileba, romlebic imdenad mniSvnelovania, rom gonieri da informirebuli mesame mxare, im

momentisTvis profesionali buRaltrisTvis cnobili konkretuli faqtebisa da

garemoebebis awon-dawonis Semdeg, savaraudod, daaskvnida, rom firmis an auditis

samuSao jgufis wevris patiosneba, obieqturoba, an profesiuli skepticizmi

Selaxulia.

damkveTi mxare ― mxare(ebi), vinc qiraobs praqtikoss marwmunebeli garigebis Sesasruleblad.

*† dasabuTebuli rwmuneba – (marwmunebeli garigebebis, maT Soris auditisa da xarisxis kon-trolis konteqstSi) rwmunebis maRali, magram ara absoluturi done.

dasabuTebuli rwmunebis garigeba _ (ix. marwmunebeli garigeba)

† daskvnis TariRi (xarisxis kontrolTan mimarTebiT) _ TariRi, romelic praqtikoss Ser-Ceuli aqvs daskvnis dasaTariReblad.

* daskvna momsaxure organizaciis kontrolis saSualebebis aRwerasa da struqturaze (ass 402-Si10 moixsenieba, rogorc 1-li tipis daskvna), romelic moicavs:

a) momsaxure organizaciis xelmZRvanelobis mier momzadebul, momsaxure organizaciis

sistemis, kontrolis miznebisa da Sesabamisi kontrolis procedurebis aRwerilobas,

romlebic Seqmnili da danergili iyo romelime konkretuli TariRisTvis; da

b) dasabuTebuli rwmunebis gasacemad gamiznul, momsaxure organizaciis auditoris

daskvnas, romelic moicavs momsaxure organizaciis auditoris mosazrebas momsaxure

organizaciis sistemis, kontrolis miznebisa da Sesabamisi kontrolis procedurebis

aRwerilobis sisworisa da kontrolis procedurebis struqturis adekvaturobis

Sesaxeb, kontrolis konkretuli miznebis miRwevis unaris TvalsazrisiT.

daskvna momsaxure organizaciis kontrolis saSualebebis aRwerasa da struqturaze (mass 3402-Si11 moixsenieba, rogorc 1-li tipis daskvna) (mass 3402-is konteqstSi), romelic

moicavs:

9. rogorc ganmartebulia besss-is profesionali buRaltrebis eTikis kodeqsSi.

10. ass 402 _ `auditoruli mosazrebebi sameurneo subieqtis mier momsaxure organizaciis gamoyenebaze~.

terminebis glosari

glosari 18

a) momsaxure organizaciis mier momzadebul sakuTari sistemis aRweras;

b) momsaxure organizaciis werilobiT gancxadebas imis Taobaze, rom yvela arsebiTi

aspeqtis gaTvaliswinebiT da Sesaferisi kriteriumebis safuZvelze:

(i) mocemuli aRwera samarTlianad asaxavs momsaxure organizaciis im sistemas, romelic Seqmnili da danergili iyo miTiTebuli TariRisTvis;

(ii) momsaxure organizaciis mier momzadebul sakuTari sistemis aRweraSi Camoya-libebul kontrolis miznebTan dakavSirebuli kontrolis saSualebebi saTanadod

iyo organizebuli miTiTebuli TariRisTvis; da

g) momsaxure organizaciis auditoris marwmunebel daskvnas, romelic Seicavs dasabuTebuli

rwmunebis daskvnas/mosazrebas zemoT (b) nawilis (i) da (ii) punqtebSi mocemul sakiT-xebTan dakavSirebiT.

* daskvna momsaxure organizaciis kontrolis saSualebebis aRweris, misi struqturisa da maTi faqtobrivi efeqtianobis Sesaxeb (ass 402-Si moixsenieba, rogorc me-2 tipis daskvna), romelic moicavs:

a) momsaxure organizaciis xelmZRvanelobis mier momzadebul, momsaxure organizaciis

sistemis, kontrolis miznebisa da Sesabamisi kontrolis procedurebis aRwerilobas,

romlebic Seqmnili da danergili iyo romelime konkretuli TariRisaTvis an

konkretul periodSi da zogierT SemTxvevaSi, maTi faqtobrivi efeqtianobis

daxasiaTebas miTiTebul periodSi; da

b) dasabuTebuli rwmunebis gasacemad gamiznul, momsaxure organizaciis auditoris

daskvnas, romelic moicavs:

(i) momsaxure organizaciis auditoris mosazrebas momsaxure organizaciis sistemis, kontrolis miznebisa da Sesabamisi kontrolis procedurebis aRwerilobis

sisworis, kontrolis procedurebis struqturis adekvaturobis Sesaxeb,

kontrolis konkretuli miznebis miRwevis unaris TvalsazrisiT da aseve am

kontrolis procedurebis faqtobrivi efeqtianobis Sesaxeb; da

(ii) momsaxure organizaciis auditoris mier Catarebuli kontrolis testebisa da maTi Sedegebis aRweras.

daskvna momsaxure organizaciis kontrolis saSualebebis aRweris, misi struqturisa da faqtobrivi efeqtianobis Sesaxeb (romelic mass 3402-Si moxseniebulia, rogorc „meore tipis daskvna“) (mass 3402-is konteqstSi), romelic moicavs:

a) momsaxure organizaciis mier momzadebul sakuTari sistemis aRweras;

b) momsaxure organizaciis werilobiT gancxadebas imis Taobaze, rom yvela arsebiTi aspeqtis gaTvaliswinebiT da Sesaferisi kriteriumebis safuZvelze:

(i) mocemuli aRwera samarTlianad asaxavs momsaxure organizaciis im sistemas, romelic Seqmnili da danergili iyo miTiTebuli periodis ganmavlobaSi;

(ii) momsaxure organizaciis mier momzadebul sakuTari sistemis aRweraSi Camoyalibebul kontrolis miznebTan dakavSirebuli kontrolis saSualebebi

saTanadod iyo organizebuli miTiTebuli periodis ganmavlobaSi; da

(iii) momsaxure organizaciis mier momzadebul sakuTari sistemis aRweraSi Camo-yalibebul kontrolis miznebTan dakavSirebuli kontrolis saSualebebi efeq-

tianad funqcionirebda miTiTebuli periodis ganmavlobaSi; da

11. mass 3402 _ `marwmunebeli daskvnebi momsaxure organizaciis kontrolis saSualebebis Sesaxeb~

terminebis glosari

19 glosari

g) momsaxure organizaciis auditoris marwmunebel daskvnas, romelic Seicavs:

(i) dasabuTebuli rwmunebis daskvnas/mosazrebas zemoT (ii) „a“-„g“ punqtebSi mocemul sakiTxebTan dakavSirebiT; da

(ii) kontrolis testebis aRweras da maT Sedegebs.

daukoreqtirebeli finansuri informacia – sameurneo subieqtis finansuri informacia, romlis mimarTac pasuxismgebeli mxare asrulebs proforma koreqtirebebs, proforma informaciis

misaRebad.

* elementi _ (ix. finansuri angariSgebis elementi)

emisiebi – saTburis gazebi, romlebic Sesabamis periodSi atmosferoSi iyo gafrqveuli an gaifrqveoda, rom ar ganxorcielebuliyo maTi dakaveba da mSTanTqmelisken mimarTva. emisiebi

SeiZleba daiyos Semdeg kategoriebad:

• pirdapiri emisiebi (cnobilia aseve rogorc 1-li kategoriis emisiebi), anu emisiebi

iseTi wyaroebidan, romlebic sameurneo subieqts ekuTvnis an sameurneo subieqti

akontrolebs. (ix: punqti g8)

• arapirdapiri emisiebi, romlebic warmoiqmneba sameurneo subieqtis saqmianobis Sedegad,

magram maTi emisia xdeba iseTi wyaroebidan, romlebic sxva sameurneo subieqti ekuTvnis

an sxva sameurneo subieqti akontrolebs. arapirdapiri emisiebi, Tavis mxriv, SeiZleba

kidev daiyos kategoriebad:

me-2 kategoriis emisiebi, anu emisiebi, romlebic dakavSirebulia sameurneo subi-eqtisTvis gadacemul an sameurneo subieqtis mier moxmarebul energiasTan.

me-3 kategoriis emisiebi, anu yvela sxva arapirdapiri emisiebi.

emisiebis gamoqviTva – nebismieri muxli, romelic asaxulia sameurneo subieqtis saTburis gazebis angariSgebaSi da gamoiqviTeba angariSgebaSi asaxuli emisiebis mTliani moculobidan,

magram ar warmoadgens mocilebas; rogorc wesi, aRniSnuli moicavs Sesyidul CasaTvlel

kvotebs, magram SeiZleba moicavdes agreTve sxva instrumentebs an meqanizmebs, rogoricaa,

magaliTad garkveuli maCveneblebis miRwevis Sedegad mopovebuli kreditebi an kvotebi,

romlebic aRiarebulia regulirebis sistemiT an sxva sqemiT, romelSic monawileobs

sameurneo subieqti.

emisiebis gamosaTvleli koeficienti – saqmianobis zomis erTeulis gadamyvani maTematikuri wiladi an koeficienti (magaliTad, moxmarebuli sawvavi litrebSi, gavlili kilometrebi,

naxirSi pirutyvis raodenoba, an warmoebuli produqcia tonebSi) mocemul saqmianobasTan

dakavSirebuli saTburi gazebis savaraudo raodenobaSi.

emisiebis kvotebiT vaWrobis sistema – sabazro midgoma, romelic gamoiyeneba saTburis gazebis emisiebis kontrolisTvis, emisiis Semcirebis ekonomikuri stimulirebis meqanizmebis

meSveobiT.

emisiis tipi – emisiebis klasifikacia, magaliTad, emisiis wyaros, gazis tipis, regionis an sivrcis mixedviT.

eqsperti _ (ix. auditoris eqsperti da xelmZRvanelobis eqsperti)

* eqspertuli codna – ama Tu im konkretuli sferos Sesaferisi unarebi, codna da am sferoSi gamocdileba.

Tavidan bolomde gavlis testi _ finansuri angariSgebis sistemis meSveobiT ramdenime opera-ciis Sesrulebis procesis Tvalis midevneba.

terminebis glosari

glosari 20

*† TanamSromlebi _ firmis mier daqiravebuli profesionalebi, partniorebis garda, maT Soris eqspertebi.

* Tandayolili riski (ix. arsebiTi uzustobis riski)

* TaRliToba – xelmZRvanelobis, marTvis uflebamosilebiT aRWurvili pirebis, Tanam-Sromlebis, an mesame mxareebis erTi an meti warmomadgenlis mier Cadenili winaswar-

ganzraxuli qmedeba, romelic gulisxmobs motyuebas usamarTlo an ukanono upiratesobis

mopovebis mizniT.

* TaRliTobis riskis faqtorebi – iseTi movlenebi an pirobebi, romlebic mianiSnebs TaRliTobis Cadenis mastimulirebeli an iZulebiTi faqtorebis arsebobaze, an qmnis

TaRliTobis Cadenis SesaZleblobas.

TaRliTurad Sedgenili finansuri angariSgeba _ TaRliTurad Sedgenili finansuri angariSge-ba gulisxmobs ganzrax daSvebul uzustobebs, maT Soris Tanxebis an sxva informaciis gamo-

tovebas, an finansur angariSgebaSi maT warmodgenas imgvarad, rom SecdomaSi Seiyvanos finan-

suri angariSgebis momxmarebeli.

kompilaciuri garigeba _ garigeba, romlis drosac praqtikosi iyenebs buRaltruli aRricxvisa da finansuri angariSgebis sferoSi Tavis codnasa da gamocdilebas

xelmZRvanelobis dasaxmareblad, finansuri informaciis momzadebasa da wardgenaSi finansuri

angariSgebis wardgenis saTanado safuZvlebis Sesabamisad da waradgens angariSs dass 4410-is

(gadasinjuli) moTxovnebis Sesabamisad. am dass-is teqstSi sityvebi `kompilacia~ da

`kompilaciuri~ swored am konteqstSi gamoiyeneba.

* komponenti – sameurneo subieqti an sameurneo saqmianoba, romlis Sesaxebac jgufis an komponentis xelmZRvaneloba amzadebs finansur informacias, romelic jgufis finansur

angariSgebaSi unda aisaxos.

* komponentis auditori – auditori, romelic jgufis auditis samuSao jgufis moTxovniT muSaobs komponentis finansur informaciaze, romelic dakavSirebulia jgufis auditTan.

* komponentis xelmZRvaneloba – xelmZRvaneloba, romelic pasuxismgebelia komponentis finansuri informaciis momzadebaze.

* komponentis arsebiToba – arsebiTobis done, romelsac komponentisaTvis gansazRvravs jgufis auditis samuSao jgufi;

kompiuteruli auditis teqnika _ audtoruli procedurebis Catareba kompiuteris, rogorc auditis instrumentis, gamoyenebiT.

kontrolis garemo _ marTvis uflebamosilebiT aRWurvili pirebisa da xelmZRvanelobis mmarTvelobiTi funqciebi da saerTo pozicia, informirebuloba da qmedebebi, romlebic exeba

Sida kontrolis sistemasa da sameurneo subieqtisaTvis mis mniSvnelobas. kontrolis garemo

Sida kontrolis erT-erTi komponentia.

kontrolis mizani – kontrolis sistemis romelime aspeqtis mizani an amocana. kontrolis miznebi dakavSirebulia im riskebTan, romlebic unda Seamciros kontrolis saSualebebma.

* kontrolis riski (ix. arsebiTi uzustobis riski)

kontrolis saSualebebis monitoringi _ procesi, romlis meSveobiTac fasdeba Sida kontrolis efeqtianoba. igi moicavs Sida kontrolis saSualebebis struqturisa da

faqtobrivi muSaobis Sefasebas droulad da aucilebeli gamosasworebeli zomebs gatarebas,

romlebic misadagebulia Secvlil pirobebTan. kontrolis saSualebebis monitoringi Sida

kontrolis erT-erTi komponentia.

terminebis glosari

21 glosari

* kontrolis testi (mass 3402-is konteqstSi) _ procedura, romelic gankuTvnilia kontrolis saSualebebis faqtobrivi efeqtianobis Sesafaseblad, momsaxure organizaciis

mier momzadebul sakuTari sistemis aRweraSi Camoyalibebuli kontrolis miznebis miRwevis

TvalsazrisiT.

kontrolis testi _ auditoruli procedura, romelic gankuTvnilia mtkicebis doneze kontrolis procedurebis faqtobrivi efeqtianobis Sesafaseblad, arsebiTi uzustobebis Ta-

vidan acilebis, an gamovlenisa da gamosworebis SesaZleblobis kuTxiT.

korporaciuli mmarTveloba – (ix. mmarTveloba)

* krebsiTi finansuri angariSgeba (ass 810-is konteqstSi) _ gasuli periodis informacia, romelic Sedgenilia finansuri angariSgebis safuZvelze, magram am finansur angariSgebasTan

SedarebiT ufro mcire informacias Seicavs, Tumca struqturulad sameurneo subieqtis

finansur angariSgebaSi asaxuli informaciis Sesabamisad aris warmodgenili da gviCvenebs

sameurneo subieqtis ekonomikur resursebs an valdebulebebs drois garkveuli momentisTvis,

an maTSi momxdar cvlilebebs drois garkveul periodSi.12

kriteriumebi _ amosavali sakontrolo maCveneblebi (baza), romelic gamoiyeneba gansaxilveli sagnis Sesafaseblad an gasazomad. `Sesaferisi kriteriumebi” is kriteriumebia, romlebic

gamoiyeneba konkretuli garigebisaTvis.

makontrolebeli saqmianoba _ sameurneo subieqtis politika da procedurebi, romlebic uz-runvelyofs imis garantias, rom xelmZRvanelobis direqtivebi cxovrebaSi gatardeba.

makontrolebeli saqmianoba Sida kontrolis erT-erTi elementia.

* marTvis uflebamosilebiT aRWurvili pirebi – piri (pirebi) an organizacia (organizaciebi) (mag., korporaciuli satrasto organizacia), romlebsac gaaCniaT sameurneo subieqtis stra-

tegiul mimarTulebaze zedamxedvelobis pasuxismgebloba da sameurneo subieqtis angariSval-

debulebis uzrunvelyofasTan dakavSirebuli valdebulebebi. aseT valdebulebebs ganekuTvneba

zedamxedvelobis gaweva finansuri angariSgebis momzadebis procesze. zogierT iurisdiqciaSi,

zogierT sameurneo subieqtSi marTvis uflebamosilebiT aRWurvil pirebSi SeiZleba

Sediodnen xelmZRvanelobis warmomadgenlebi, magaliTad, aRmasrulebeli direqtorebi,

romlebic kerZo an saxelmwifo seqtoris sameurneo subieqtis mmarTveli sabWos wevrebi

arian, an mesakuTre mmarTveli13

marwmunebeli garigeba _ garigeba, romlis drosac praqtikosis mizania sakmarisi da Sesaferisi mtkicebulebebis mopoveba, raTa warmoadginos Tavisi daskvna, romlis mizania aa-

maRlos pasuxismgebeli mxaris garda sxva savaraudo momxmareblebis ndobis done

gansaxilveli sagnis informaciis (anu, kriteriumebTan mimarTebiT gansaxilveli sagnis Sefa-

sebis an gazomvis Sedegebis) mimarT. TiToeuli marwmunebeli garigeba klasificirdeba ori

aspeqtis mixedviT:

(i) dasabuTebuli rwmunebis garigeba an SezRuduli rwmunebis garigeba:

a. dasabuTebuli rwmunebis garigeba ― marwmunebeli garigeba, rodesac praqtikosi garigebis risks amcirebs garigebis viTarebisaTvis misaReb dabal donemde, rac

warmoadgens praqtikosis daskvnis safuZvels. praqtikosis daskvna Camoyalibdeba

iseTi formiT, romelic asaxavs praqtikosis mosazrebas kriteriumebTan mimarTebiT

Sesabamisi gansaxilveli sagnis gazomvis an Sefasebis Sedegebis Sesaxeb;

12. ix. ass 200, punqti 13(v)

13. gansxvavebuli mmarTvelobis struqturis gasacnobad, ix. ass 260-is _ `marTvis uflebamosilebiT aRWurvili pirebis informireba~ _ g1-g8 punqtebi.

terminebis glosari

glosari 22

b. SezRuduli rwmunebis garigeba ― marwmunebeli garigeba, rodesac praqtikosi garigebis risks amcirebs garigebis viTarebisaTvis misaReb dabal donemde, ris

safuZvelzec ayalibebs daskvnas, magram es riski ufro maRalia, vidre dasabuTebuli

rwmunebis garigebisaTvis. praqtikosis daskvna gamoixateba iseTi formiT, romelic

gadmoscems praqtikosis mosazrebas imis Taobaze, Catarebuli procedurebisa da

mopovebuli mtkicebulebebis Sedegad praqtikosis yuradReba miiqcia Tu ara iseTma

sakiTxma (sakiTxebma), rac mas daarwmunebda, rom gansaxilveli sagnis informacia

Seicavs arsebiT uzustobas. amasTan, SezRuduli rwmunebis garigebaSi Casatarebeli

procedurebis xasiaTi, vadebi da moculoba ufro SezRudulia imasTan SedarebiT,

rac aucilebelia dasabuTebuli rwmunebis garigebisTvis, magram maTi ganxorcieleba

igegmeba iseTi donis rwmunebis misaRebad, romelic, praqtikosis profesiuli

gansjiT, gonivruli iqneba. imisaTvis, rom praqtikosis mier miRweuli rwmunebis

done gonivruli iyos, is xels unda uwyobdes savaraudo momxmareblebis ndobis

donis amaRlebas gansaxilveli sagnis informaciis Sesaxeb imdenad, rac aSkarad meti

iqneba araarsebiTze.

(ii) damowmebis garigeba an uSualo Sefasebis garigeba:

a. damowmebis garigeba― marwmunebeli garigeba, romlis drosac Sesabamis gansaxilvel sagans kriteriumebis gamoyenebiT zomavs an afasebs sxva mxare da ara praqtikosi.

zemoaRniSnuli sxva mxare xSirad gazomvis an Sefasebis Sedegad miRebul

informacias (gansaxilveli sagnis informacia) warmoadgens angariSis an garkveuli

tipis gancxadebis saxiT. amasTan, zog SemTxvevaSi, gansaxilveli sagnis informacia

SeiZleba warmodgenili iyos praqtikosis mier Sedgenil marwmunebel angariSSi.

damowmebis garigebaSi praqtikosis daskvna miuTiTebs, Seicavs Tu ara arsebiT

uzustobas gansaxilveli sagnis informacia. praqtikosis daskvnis teqsti SeiZleba

gamoxatuli iyos:

i. Sesabamisi gansaxilveli sagnisa da gamosayenebeli kriteriumebis terminebiT;

ii. Sesabamisi gansaxilveli sagnis informaciisa da gamosayenebeli kriteriumebis terminebiT; an

iii. Sesabamisi mxaris (mxareebis) gancxadebis safuZvelze.

b. uSualo Sefasebis garigeba _ marwmunebeli garigeba, sadac praqtikosi zomavs da

afasebs gansaxilvel sagans Sesaferisi kriteriumebis gamoyenebiT da miRebul

gansaxilvelis sagnis informacias warmoadgens rogorc marwmunebeli angariSis

nawils, an urTavs marwmunebel angariSs. uSualo Sefasebis garigebis SemTxvevaSi

praqtikosis daskvna exeba kriteriumebis gamoyenebiT gansaxilveli sagnis gazomvis

an Sefasebis saboloo Sedegs.

marwmunebeli garigebis riski _ riski imisa, rom praqtikosi arasaTanado daskvnas gamoitans im dros, rodesac gansaxilveli sagnis informacia arsebiT uzustobas Seicavs.

marwmunebeli momsaxurebis Sesaferisi unarebi da meTodebi ― dagegmvis, mtkicebulebebis Segrovebis, mtkicebulebebis Sefasebis, informirebisa da angariSis Sesadgenad aucilebeli

unarebi da meTodebi, romelsac avlens mrawmunebeli garigebis Semsrulebeli praqtikosi da

romlebic gansxvavdeba nebismieri konkretuli marwmunebeli garigebis gansaxilveli sagnis an

misi gazomvis da SefasebisTvis aucilebeli codnisgan.

mizanSewonili kriteriumebi _ (ix. kriteriumebi)

mimoxilva (xarisxis kontrolTan mimarTebiT) _ sxvebis mier Sesrulebuli samuSaosa da maT mier gamotanili daskvnebis xarisxis Semowmeba.

terminebis glosari

23 glosari

mimoxilvis garigeba _ mimoxilvis garigebis mizania auditors misces saSualeba (iseTi pro-cedurebis safuZvelze, romlebic ver uzrunvelyofs auditisaTvis aucilebel yvela mtkice-

bulebas) daadginos, miiqcia Tu ara auditoris yuradReba iseTma faqtma, romelic mas daar-

wmunebda, rom finansuri angariSgeba, yvela arsebiTi aspeqtis gaTvaliswinebi

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