{"id":1728,"date":"2019-06-29T17:55:05","date_gmt":"2019-06-29T17:55:05","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=1728"},"modified":"2019-06-29T17:55:05","modified_gmt":"2019-06-29T17:55:05","slug":"reforma-e-be-se-lidhur-me-tregun-e-auditimit-ligjor","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/reforma-e-be-se-lidhur-me-tregun-e-auditimit-ligjor\/","title":{"rendered":"Reforma e BE-s\u00eb lidhur me tregun e auditimit ligjor"},"content":{"rendered":"<h1>Ku konsiston reforma?<\/h1>\n<p>M\u00eb 17 Dhjetor 2013, Parlamenti Europian dhe shtetet an\u00ebtare arrit\u00ebn nj\u00eb marr\u00ebveshje paraprake mbi propozimin p\u00ebr nj\u00eb Direktiv\u00eb q\u00eb ndryshon Direktiv\u00ebn e auditimit ligjor (Direktiva 2006\/43\/EC) dhe propozimin p\u00ebr nj\u00eb Rregullore (Rregullim) mbi k\u00ebrkesat specifike n\u00eb lidhje me auditimin e entiteteve me interes publik. Marr\u00ebveshja e kompromisit e miratuar nga shtetet an\u00ebtare n\u00eb takimin e COREPER-it t\u00eb dat\u00ebs 18 dhjetor 2013 u adoptua nga Komiteti p\u00ebr \u00c7\u00ebshtjet Ligjore t\u00eb Parlamentit Europian m\u00eb dat\u00ebn 21 Janar 2014.<\/p>\n<p>T\u00eb dy tekstet e kompromisit u pranuan nga Parlamenti Europian n\u00eb nj\u00eb votim plenar n\u00eb Bruksel m\u00eb 3 Prill 2014, dhe u miratuan nga Shtetet An\u00ebtare n\u00eb K\u00ebshill m\u00eb 14 Prill 2014. Bashk\u00eb-ligjv\u00ebn\u00ebsit n\u00ebnshkruan tekstet zyrtarisht m\u00eb 16 Prill, duke e mbyllur procesin legjislativ. Publikimi i Direktiv\u00ebs s\u00eb amenduar dhe Rregullores s\u00eb re mbi Auditimin Ligjor n\u00eb Fletoren Zyrtare t\u00eb BE-s\u00eb (OJ L 158) u b\u00eb m\u00eb 27 Maj 2014. T\u00eb dy tekstet kan\u00eb hyr\u00eb n\u00eb fuqi m\u00eb dat\u00ebn 16 Qershor 2014, 20 dit\u00eb pas botimit t\u00eb tyre n\u00eb Fletoren Zyrtare.<\/p>\n<h1>Histori<\/h1>\n<h2>Pse auditim ligjor \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm?<\/h2>\n<p>Pse auditim ligjor \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm? Roli i audituesve ligjor\u00eb \u00ebsht\u00eb t\u00eb \u00e7ertifikojn\u00eb pasqyrat financiare t\u00eb kompanive, pra p\u00ebr t`ju dh\u00ebn\u00eb pal\u00ebve t\u00eb interesuara si investitor\u00ebve dhe aksioner\u00ebve nj\u00eb opinion lidhur me sakt\u00ebsin\u00eb e llogarive t\u00eb kompanive. Nj\u00eb komunitet i gjer\u00eb i njer\u00ebzve dhe institucioneve mb\u00ebshteten n\u00eb cil\u00ebsin\u00eb e auditimit ligjor. P\u00ebr k\u00ebt\u00eb arsye, duke p\u00ebrmir\u00ebsuar integritetin dhe efikasitetin e pasqyrave financiare, auditimi ligjor kontribuon n\u00eb funksionimin e rregullt t\u00eb tregjeve. K\u00ebshtu, audituesit ligjor\u00eb p\u00ebrmbushin nj\u00eb rol t\u00eb r\u00ebnd\u00ebsish\u00ebm shoq\u00ebror. R\u00ebnd\u00ebsia e tij \u00ebsht\u00eb pasqyruar n\u00eb k\u00ebrkes\u00ebn ligjore q\u00eb disa kompani t\u00eb caktuara t\u00eb ken\u00eb nj\u00eb auditim ligjor. P\u00ebr m\u00eb tep\u00ebr, vet\u00ebm audituesit e miratuar mund t\u00eb nd\u00ebrmarrin kryerjen e k\u00ebtyre auditimeve.<\/p>\n<h2>Cilat jan\u00eb rregullat ekzistuese t\u00eb BE-s\u00eb p\u00ebr auditimin ligjor?<\/h2>\n<p>N\u00eb nivel t\u00eb BE-s\u00eb, auditimi ligjor aktualisht rregullohet nga Direktiva e Auditimit Ligjor (2006\/43\/EC). Direktiva, e cila p\u00ebrcakton detyrat e audituesve ligjor\u00eb dhe firmave audituese, ka p\u00ebrfshir\u00eb nj\u00eb k\u00ebrkes\u00eb p\u00ebr mbik\u00ebqyrjen publike t\u00eb profesionit t\u00eb auditimit dhe p\u00ebr bashk\u00ebpunim nd\u00ebrmjet autoriteteve rregullatore n\u00eb BE. P\u00ebrve\u00e7 k\u00ebsaj, disa tekste ligjore n\u00eb nivel t\u00eb BE-s\u00eb vendosin detyrimin q\u00eb t\u00eb ket\u00eb nj\u00eb auditim ligjor, duke p\u00ebrfshir\u00eb sidomos Direktiv\u00ebn e Kontabilitetit 2013\/34\/EU, Direktiv\u00ebn p\u00ebr Transparenc\u00ebn 2004\/109\/EC dhe Direktiv\u00ebn p\u00ebr Aft\u00ebsin\u00eb Paguese II 2009\/138\/EC. Grupi i par\u00eb i instrumenteve ligjore k\u00ebrkon q\u00eb disa lloje t\u00eb caktuara t\u00eb personave juridik\u00eb (n\u00eb var\u00ebsi t\u00eb form\u00ebs s\u00eb tyre ligjore) t\u00eb ken\u00eb t\u00eb audituara llogarit\u00eb e tyre. Grupi i dyt\u00eb i instrumenteve ligjore trajton entitetet me interes publik n\u00eb var\u00ebsi t\u00eb veprimtaris\u00eb s\u00eb tyre: dmth. institucionet financiare apo kompani t\u00eb listuara.<\/p>\n<h2>Pse reformohen rregullat q\u00eb drejtojn\u00eb auditimin ligjor?<\/h2>\n<p>Rregullat e reja adresojn\u00eb nj\u00eb num\u00ebr t\u00eb mang\u00ebsive t\u00eb v\u00ebrejtura n\u00eb tregun e auditimit:<\/p>\n<ul>\n<li>Nga autoritetet kompetente t\u00eb Shteteve an\u00ebtare n\u00eb raportet e auditimit jan\u00eb v\u00ebrejtur mang\u00ebsi, dhe n\u00eb disa raste edhe anomali.<\/li>\n<li>Dyshimet jan\u00eb shfaqur nga investitor\u00ebt lidhur me kredibilitetin dhe besueshm\u00ebrin\u00eb e pasqyrave financiare t\u00eb audituara t\u00eb bankave, institucioneve t\u00eb tjera financiare dhe kompanive e listuara, sikurse kjo v\u00ebrehet nga kriza ekonomike dhe financiare. Kjo ka dob\u00ebsuar seriozisht besimin e investitor\u00ebve n\u00eb raportet e audituesve.<\/li>\n<li>Nj\u00eb familjaritet i tepruar n\u00eb mes t\u00eb drejtimit t\u00eb nj\u00eb kompanie dhe firm\u00ebs s\u00eb saj t\u00eb auditimit, rreziqet e konfliktit t\u00eb interesave, si dhe k\u00ebrc\u00ebnimet kundrejt pavar\u00ebsis\u00eb s\u00eb audituesve ligjor t\u00eb cilat mund t\u00eb sfidojn\u00eb aft\u00ebsin\u00eb e audituesve ligjor\u00eb p\u00ebr t\u00eb ushtruar skepticiz\u00ebm t\u00eb plot\u00eb profesional.<\/li>\n<li>Mungesa n\u00eb mund\u00ebsin\u00eb e zgjedhjes s\u00eb firmave t\u00eb auditimit q\u00eb vijn\u00eb p\u00ebr shkak t\u00eb p\u00ebrqendrimit t\u00eb lart\u00eb t\u00eb tregut t\u00eb auditimit tek firmat m\u00eb t\u00eb m\u00ebdha.<\/li>\n<li>Nj\u00eb rrezik sistemik p\u00ebr faktin q\u00eb tregu i auditimit \u00ebsht\u00eb efektivisht i dominuar nga kat\u00ebr rrjetet m\u00eb t\u00eb m\u00ebdha t\u00eb firmave.<\/li>\n<\/ul>\n<h2>Cilat jan\u00eb objektivat kryesore t\u00eb reform\u00ebs s\u00eb auditimit ligjor?<\/h2>\n<p>Reforma synon t\u00eb p\u00ebrmir\u00ebsoj\u00eb cil\u00ebsin\u00eb e auditimit dhe t\u00eb rikthej\u00eb (rivendos\u00eb) besimin e investitor\u00ebve n\u00eb informacionin financiar, nj\u00eb p\u00ebrb\u00ebr\u00ebs thelb\u00ebsor p\u00ebr investime dhe rritjen ekonomike n\u00eb t\u00eb ardhmen. Objektivat kryesore t\u00eb reform\u00ebs jan\u00eb: 1. T\u00eb qart\u00ebsoj\u00eb m\u00eb tej rolin e audituesit ligjor (t\u00eb ekspertit kontab\u00ebl t\u00eb autorizuar); 2. T\u00eb p\u00ebrforcoj\u00eb pavar\u00ebsin\u00eb dhe skepticizmin profesional t\u00eb ekspertit kontab\u00ebl t\u00eb autorizuar; 3. T\u00eb leht\u00ebsoj\u00eb ofrimin e sh\u00ebrbimeve nd\u00ebrkufitare t\u00eb auditimit ligjor n\u00eb BE; 4. T\u00eb kontribuoj\u00eb p\u00ebr nj\u00eb treg m\u00eb dinamik t\u00eb auditimit n\u00eb BE; 5. T\u00eb p\u00ebrmir\u00ebsoj\u00eb mbik\u00ebqyrjen e audituesve ligjor\u00eb dhe t\u00eb koordinoj\u00eb mbik\u00ebqyrjen e auditimit nga autoritetet kompetente n\u00eb BE.<\/p>\n<h1>P\u00ebrkufizimet, fush\u00ebveprimi dhe hyrja n\u00eb fuqi<\/h1>\n<h2>\u00c7`\u00ebsht\u00eb nj\u00eb entitet me interes publik (EIP)?<\/h2>\n<p>N\u00eb p\u00ebrkufizimin p\u00ebr EIP-t\u00eb jan\u00eb p\u00ebrfshir\u00eb kompanit\u00eb e listuara, institucionet e kreditit dhe shoq\u00ebrit\u00eb e sigurimit. P\u00ebrve\u00e7 k\u00ebsaj, Shtetet An\u00ebtare mund t\u00eb p\u00ebrcaktojn\u00eb si EIP nd\u00ebrmarrje\/entitete t\u00eb tjera q\u00eb jan\u00eb me r\u00ebnd\u00ebsi t\u00eb konsiderueshme publike, p\u00ebr shkak t\u00eb natyr\u00ebs s\u00eb biznesit t\u00eb tyre, madh\u00ebsis\u00eb, apo t\u00eb numrit t\u00eb punonj\u00ebsve t\u00eb tyre.<\/p>\n<p>P\u00ebrkufizimi i entiteteve me interes publik (EIP) \u00ebsht\u00eb i nj\u00ebjt\u00eb me p\u00ebrkufizimin q\u00eb k\u00ebtij termi i \u00ebsht\u00eb b\u00ebr\u00eb n\u00eb Direktiv\u00ebn e Kontabilitetit (2013\/34\/EU).<\/p>\n<h2>Cilat jan\u00eb elementet kryesore t\u00eb reform\u00ebs?<\/h2>\n<p>Kuadri i ri ligjor \u00ebsht\u00eb i bazuar n\u00eb dy instrumente legjislative: nj\u00eb Direktiv\u00eb q\u00eb ndryshon Direktiv\u00ebn ekzistuese t\u00eb auditimit ligjor dhe nj\u00eb Rregullore e re mbi k\u00ebrkesat specifike n\u00eb lidhje me auditimin e entiteteve me interes publik. Rregullat e reja ndjekin nj\u00eb proces t\u00eb gjer\u00eb konsultimi i cili nisi me Letr\u00ebn e Gjelb\u00ebr (Green Paper) t\u00eb Komisionit n\u00eb lidhje me politik\u00ebn e auditimit n\u00eb Tetor 2010 (shih IP\/10\/1325), dhe q\u00eb rezultoi n\u00eb paraqitjen e dy propozimeve t\u00eb Komisionit n\u00eb N\u00ebntor 2011 (shih IP\/11\/1480).<\/p>\n<p>Reforma mb\u00ebshtetet n\u00eb dy shtylla, q\u00eb p\u00ebrfshijn\u00eb si masa horizontale ashtu edhe masa specifike. Masat e m\u00ebposhtme horizontale zbatohen p\u00ebr t\u00eb gjith\u00eb audituesit ligjor\u00eb dhe firmat e auditimit, pavar\u00ebsisht n\u00ebse subjekti i audituar \u00ebsht\u00eb nj\u00eb entitet me interes publik ose jo:<\/p>\n<ul>\n<li>Vendosja e k\u00ebrkesave m\u00eb t\u00eb forta p\u00ebr pavar\u00ebsin\u00eb, q\u00eb shprehen n\u00eb p\u00ebrmir\u00ebsimin e k\u00ebrkesave organizative t\u00eb audituesve ligjor\u00eb dhe firmave t\u00eb auditimit;<\/li>\n<li>B\u00ebrjen e raportit t\u00eb audituesit m\u00eb informues p\u00ebr investitor\u00ebt, duke ju ofruar atyre informacione t\u00eb r\u00ebnd\u00ebsishme n\u00eb lidhje me kompanin\u00eb e audituar p\u00ebrtej nj\u00eb opinioni t\u00eb thjesht\u00eb t\u00eb standardizuar mbi pasqyrat financiare;<\/li>\n<li>P\u00ebrforcimin e kompetencave dhe t\u00eb rolit t\u00eb autoriteteve kompetente p\u00ebrgjegj\u00ebse p\u00ebr mbik\u00ebqyrjen publike t\u00eb profesionit t\u00eb auditimit;<\/li>\n<li>Vendosjen e nj\u00eb regjimi m\u00eb efektiv t\u00eb sanksioneve\/penalizimeve duke harmonizuar llojet dhe adresuar sanksionet, si p\u00ebr shembull, kriteret q\u00eb duhet t\u00eb merren parasysh nga autoritetet kompetente gjat\u00eb aplikimit t\u00eb sanksioneve;<\/li>\n<li>Dh\u00ebnia e t\u00eb drejt\u00ebs p\u00ebr Komisionin Europian p\u00ebr t\u00eb pranuar\/adoptuar Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Auditimit (SNA) n\u00eb nivel t\u00eb BE.<\/li>\n<\/ul>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, p\u00ebr auditimet ligjore t\u00eb EIP-ve zbatohen k\u00ebrkesa m\u00eb t\u00eb forta si m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>Futja e rrotacionit t\u00eb detyruesh\u00ebm p\u00ebr \u00e7do 10 vjet t\u00eb audituesve ligjor dhe firmave audituese;<\/li>\n<li>P\u00ebrcaktimi i nj\u00eb list\u00eb t\u00eb sh\u00ebrbimeve t\u00eb jo &#8211; auditimit q\u00eb nuk mund t\u00eb ofrohen nga audituesit ligjor apo firmat e auditimit p\u00ebr entitetin e audituar;<\/li>\n<li>Vendosja e kufizimeve n\u00eb tarifat q\u00eb ngarkohen p\u00ebr sh\u00ebrbimet e jo-auditimit;<\/li>\n<li>P\u00ebrforcimi i rolit dhe t\u00eb kompetencave t\u00eb komitetit t\u00eb auditimit, duke k\u00ebrkuar p\u00ebrmir\u00ebsimin e p\u00ebrb\u00ebrjes s\u00eb tij dhe duke i dh\u00ebn\u00eb atij nj\u00eb rol t\u00eb r\u00ebnd\u00ebsish\u00ebm t\u00eb drejtp\u00ebrdrejt\u00eb n\u00eb em\u00ebrimin e ekspertit kontab\u00ebl t\u00eb autorizuar apo firm\u00ebs s\u00eb auditimit, si dhe n\u00eb monitorimin e auditimit;<\/li>\n<li>Forcimi k\u00ebrkesave mbi raportin e auditimit, dhe p\u00ebrfshirja e nj\u00eb shtese, p\u00ebr nj\u00eb raport m\u00eb t\u00eb detajuar, p\u00ebr komitetin e auditimit, i cili t\u00eb p\u00ebrmbaj\u00eb informacion t\u00eb plot\u00eb n\u00eb lidhje me performanc\u00ebn e auditimit;<\/li>\n<li>Vendosja e nj\u00eb dialogu midis audituesit ligjor apo firm\u00ebs audituese \u00eb nj\u00eb EIP-je nga nj\u00ebra an\u00eb dhe mbik\u00ebqyr\u00ebsit e k\u00ebsaj EIP-je nga ana tjet\u00ebr. Cilat lloje t\u00eb auditimeve jan\u00eb t\u00eb mbuluara<\/li>\n<\/ul>\n<h2>Cilat lloje t\u00eb auditimeve jan\u00eb t\u00eb mbuluara?<\/h2>\n<p>Kuadri i ri mbulon t\u00eb gjitha auditimet ligjore t\u00eb k\u00ebrkuara nga legjislacioni i BE-s\u00eb. P\u00ebrve\u00e7 k\u00ebsaj, kuadri i ri mbulon gjithashtu, auditimet p\u00ebr nd\u00ebrmarrjet e vogla dhe auditimet vullnetare t\u00eb kryera nga nd\u00ebrmarrjet e vogla, kur nga nga legjislacioni komb\u00ebtar jan\u00eb konsideruar brenda fush\u00ebs s\u00eb auditimeve ligjore. Kuadri p\u00ebrmban k\u00ebrkesa specifike n\u00eb lidhje me auditimin e EIP-ve. Megjithat\u00eb, shtetet an\u00ebtare kan\u00eb mund\u00ebsi t\u00eb p\u00ebrjashtojn\u00eb nga k\u00ebto k\u00ebrkesa t\u00eb ve\u00e7anta kooperativat dhe bankat e kursimeve.<\/p>\n<h2>Pse ka k\u00ebrkesa m\u00eb strikte p\u00ebr auditimin e entiteteve me interes publik (EIP)<\/h2>\n<p>K\u00ebrkesat q\u00eb drejtojn\u00eb auditimin e EIP-ve jan\u00eb m\u00eb strikte p\u00ebr shkak t\u00eb pasojave t\u00eb mundshme negative t\u00eb anomalive p\u00ebr aksioner\u00ebt, investitor\u00ebt dhe m\u00eb gjer\u00ebsisht p\u00ebr shoq\u00ebrin\u00eb, t\u00eb cilat jan\u00eb zakonisht m\u00eb t\u00eb m\u00ebdha krahasuar me tipet e tjera t\u00eb nd\u00ebrmarrjeve. Shpenzimet e mundshme t\u00eb rregullave t\u00eb ve\u00e7anta n\u00eb fjal\u00eb kompensohen me p\u00ebrfitimet e shmangies s\u00eb problemeve t\u00eb auditimit n\u00eb k\u00ebto entitete me interes publik.<\/p>\n<h2>Kur do t\u00eb zbatohen rregullat e reja?<\/h2>\n<p>Direktiva ka hyr\u00eb n\u00eb fuqi 20 dit\u00eb pas botimit n\u00eb Fletoren Zyrtare t\u00eb Bashkimit Europian (shih OJ L 158), dhe Shtetet An\u00ebtare kan\u00eb n\u00eb dispozicion dy vjet p\u00ebr t\u00eb adoptuar dhe p\u00ebr t\u00eb publikuar dispozitat e nevojshme p\u00ebr t\u00eb q\u00ebn\u00eb n\u00eb pajtueshm\u00ebri me kuadrin rregullator t\u00eb rishikuar. Rregullorja gjithashtu ka hyr\u00eb n\u00eb fuqi 20 dit\u00eb pas botimit n\u00eb Fletoren Zyrtare (shih OJ L 158), dhe do t\u00eb aplikohet brenda dy viteve. Kjo do t\u00eb siguroj\u00eb q\u00eb nga koha e aplikimit t\u00eb Rregullores, \u00e7do vend an\u00ebtar do t\u00eb zbatoj\u00eb dispozitat e nevojshme p\u00ebr t\u00eb q\u00ebn\u00eb n\u00eb pajtim me Direktiv\u00ebn. Si rezultat, t\u00eb dy tekstet pritet t\u00eb zbatohen dy vjet pas botimit t\u00eb tyre.<\/p>\n<p>Megjithat\u00eb, disa dispozita t\u00eb ve\u00e7anta do t\u00eb b\u00ebhen t\u00eb aplikueshme m\u00eb von\u00eb. P\u00ebr shembull, periudhat e rrotacionit i n\u00ebnshtrohen periudhave kalimtare t\u00eb ve\u00e7anta dhe t\u00eb kalibruara. N\u00eb m\u00ebnyr\u00eb t\u00eb ngjashme, ndalimi i dispozitave kontraktuale \u201cVet\u00ebm p\u00ebr Big Four\u201d do t\u00eb zbatohen tre vjet pas hyrjes n\u00eb fuqi t\u00eb k\u00ebsaj rregulloreje.<\/p>\n<h1>\u00c7far\u00eb do t\u00eb ndryshoj\u00eb: masat kryesore<\/h1>\n<h2>I. Informacion m\u00eb i p\u00ebrmir\u00ebsuar p\u00ebr investitor\u00ebt<\/h2>\n<h3>Pse vendosen rregulla t\u00eb reja p\u00ebr raportin e auditimit?<\/h3>\n<p>Objektivi kryesor i reform\u00ebs \u00ebsht\u00eb rritja e cil\u00ebsis\u00eb s\u00eb auditimit ligjor. Kjo do t\u00eb thot\u00eb si rritje e pavar\u00ebsis\u00eb s\u00eb audituesve ligjor\u00eb, ashtu edhe pajisje e investitor\u00ebve dhe aksionar\u00ebve t\u00eb entiteteve t\u00eb audituara me informacion m\u00eb t\u00eb mir\u00eb dhe m\u00eb shum\u00eb t\u00eb detajuar n\u00ebp\u00ebrmjet raportit t\u00eb auditimit.<\/p>\n<p>Rregullat e reja do t\u00eb rritin vler\u00ebn informative t\u00eb raportit t\u00eb auditimit &#8211; e cila \u00ebsht\u00eb nj\u00eb mjet thelb\u00ebsor nga perspektiva e investitor\u00ebve. Dispozitat q\u00eb shprehen p\u00ebr p\u00ebrmbajtjen e raportit t\u00eb auditimit jan\u00eb t\u00eb p\u00ebrcaktuara si n\u00eb Direktiv\u00eb ashtu edhe n\u00eb Rregullore, si reforma q\u00eb diferencojn\u00eb raportet e auditimit p\u00ebr EIP-t\u00eb dhe EIP-t\u00eb dhe q\u00eb imponojn\u00eb k\u00ebrkesa t\u00eb m\u00ebtejshme p\u00ebr t\u00eb parat.<\/p>\n<p>P\u00ebr shembull, n\u00eb rastin e auditimit t\u00eb nj\u00eb EIP-je, Rregullorja paraqet k\u00ebrkes\u00ebn p\u00ebr audituesit ligjor\u00eb q\u00eb auditojn\u00eb EIP-t\u00eb p\u00ebr t\u00eb raportuar mbi fushat kryesore t\u00eb rrezikut t\u00eb anomalive materiale t\u00eb pasqyrave financiare vjetore ose t\u00eb konsoliduara.<\/p>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, audituesit ligjor\u00eb duhet t\u00eb shpjegojn\u00eb se n\u00eb \u00e7far\u00eb mase auditimi ligjor konsiderohet i aft\u00eb p\u00ebr zbulimin e parregullsive, p\u00ebrfshir\u00eb mashtrimet. Duke p\u00ebrmir\u00ebsuar informacionin q\u00eb audituesi ligjor apo firma e auditimit i ofron entitetit t\u00eb audituar, qoft\u00eb ky nj\u00eb EIP ose jo, reforma synon t\u00eb ndihmoj\u00eb n\u00eb zvog\u00eblimin e \u201chendekut t\u00eb pritsh\u00ebm\u201d q\u00eb shpesh ekziston mes perceptimeve t\u00eb asaj q\u00eb audituesit duhet t\u00eb japin dhe asaj \u00e7far\u00eb ata jan\u00eb t\u00eb detyruar t\u00eb dor\u00ebzojn\u00eb.<\/p>\n<h3>Cili \u00ebsht\u00eb q\u00ebllimi i raportit shtes\u00eb p\u00ebr komitetin e auditimit?<\/h3>\n<p>Raporti shtes\u00eb p\u00ebr komitetin e auditimit, i cili duhet t\u00eb p\u00ebrgatitet vet\u00ebm kur auditohen EIP-t\u00eb, ka p\u00ebr q\u00ebllim t\u00eb rrit\u00eb cil\u00ebsin\u00eb e m\u00ebtejshme t\u00eb auditimit dhe t\u00eb shmang\u00eb ndonj\u00eb zbraz\u00ebti, n\u00ebp\u00ebrmjet p\u00ebrmir\u00ebsimit t\u00eb komunikimit midis audituesit ligjor apo firm\u00ebs s\u00eb auditimit nga nj\u00ebra an\u00eb, dhe komitetit t\u00eb auditimit t\u00eb entitetit nga ana tjet\u00ebr.<\/p>\n<p>Raporti shtes\u00eb do t\u2019\u00ec siguroj\u00eb EIP-ve t\u00eb audituara informacion m\u00eb t\u00eb detajuar mbi rezultatet e auditimit ligjor, duke p\u00ebrfshir\u00eb p\u00ebr shembull, informacion mbi metodologjin\u00eb e p\u00ebrdorur, mbi mang\u00ebsit\u00eb e mundshme t\u00eb r\u00ebnd\u00ebsishme t\u00eb identifikuara n\u00eb sistemin e kontrollit t\u00eb brendsh\u00ebm, mbi metodat e vler\u00ebsimit t\u00eb aplikuara, etj.<\/p>\n<p>N\u00eb parim, raporti shtes\u00eb nuk \u00ebsht\u00eb publik; megjithat\u00eb Shtetet An\u00ebtare mund t\u00eb lejojn\u00eb q\u00eb komiteti i auditimit t\u00eb jap\u00eb informacione p\u00ebr k\u00ebt\u00eb raport shtes\u00eb, n\u00ebse kjo gj\u00eb \u00ebsht\u00eb parashikuar n\u00eb ligjin e tyre komb\u00ebtar.<\/p>\n<h3>Pse duhet t\u00eb forcohet roli i komitetit t\u00eb auditimit?<\/h3>\n<p>Direktiva e auditimit ligjor (2006\/43\/EC) paraqiti k\u00ebrkes\u00ebn q\u00eb EIP-t\u00eb t\u00eb ken\u00eb nj\u00eb komitet t\u00eb auditimit. Si pjes\u00eb e nj\u00eb sistemi efektiv t\u00eb kontrollit t\u00eb brendsh\u00ebm, komitetet e auditimit ndihmojn\u00eb p\u00ebr t\u00eb minimizuar rreziqet financiare, operacionale dhe t\u00eb pajtueshm\u00ebris\u00eb. Ata gjithashtu, kan\u00eb nj\u00eb rol vendimtar p\u00ebr t\u00eb luajtur n\u00eb drejtim t\u00eb kontribuimit p\u00ebr auditime ligjore me cil\u00ebsi t\u00eb lart\u00eb.<\/p>\n<p>Rregullat e reja p\u00ebrforcojn\u00eb rolin e komitetit t\u00eb auditimit, si n\u00eb drejtim t\u00eb p\u00ebrb\u00ebrjes s\u00eb tij (shumica e an\u00ebtar\u00ebve duhet t\u00eb jen\u00eb t\u00eb pavarur, komiteti n\u00eb t\u00ebr\u00ebsi tani do t\u00eb ket\u00eb kompetenca t\u00eb r\u00ebnd\u00ebsishme p\u00ebr sektorin n\u00eb t\u00eb cilin vepron entiteti i audituar), ashtu edhe n\u00eb drejtim t\u00eb kompetencave t\u00eb tij.<\/p>\n<p>P\u00ebr shembull, komiteti i auditimit do t\u00eb luaj\u00eb nj\u00eb rol t\u00eb drejtp\u00ebrdrejt\u00eb n\u00eb em\u00ebrimin e ekspertit kontab\u00ebl t\u00eb autorizuar ose t\u00eb firm\u00ebs s\u00eb auditimit. Ai gjithashtu, do t\u00eb monitoroj\u00eb auditimin ligjor, si edhe performanc\u00ebn dhe pavar\u00ebsin\u00eb e ekspertit kontab\u00ebl t\u00eb autorizuar.<\/p>\n<h3>A fuqizon reforma drejtp\u00ebrdrejt rolin e aksioner\u00ebve n\u00eb raport me audituesit?<\/h3>\n<p>Rregullat e reja japin mund\u00ebsin\u00eb q\u00eb 5% e aksioner\u00ebve t\u00eb inicojn\u00eb veprimet p\u00ebr t\u00eb shkarkuar audituesin ligjor apo firm\u00ebn e auditimit t\u00eb nd\u00ebrmarrjes. Kjo do t`ju jap\u00eb aksioner\u00ebve nj\u00eb mjet t\u00eb drejtp\u00ebrdrejt\u00eb p\u00ebr t\u00eb adresuar shqet\u00ebsimet e mundshme lidhur me cil\u00ebsin\u00eb e auditimit ligjor, pavar\u00ebsisht n\u00ebse entiteti i audituar \u00ebsht\u00eb nj\u00eb EIP ose jo.<\/p>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, n\u00eb lidhje me zgjedhjen nga nj\u00eb EIP t\u00eb nj\u00eb audituesi ligjor apo t\u00eb nj\u00eb firme audituese, aksioner\u00ebt do t\u00eb pajisen me informacione mbi baz\u00ebn e t\u00eb cilave audituesi ligjor apo firma audituese \u00ebsht\u00eb rekomanduar dhe preferuar nga komiteti auditimit, t\u00eb arsyeve pse \u00ebsht\u00eb b\u00ebr\u00eb kjo zgjedhje duke ju referuar gjithashtu dokumenteve t\u00eb tenderit ku p\u00ebrcaktohen kritere transparente dhe jodiskriminuese t\u00eb p\u00ebrzgjedhjes. Kjo do t\u00eb lejoj\u00eb q\u00eb aksioner\u00ebt t\u00eb marrin nj\u00eb vendim m\u00eb t\u00eb informuar n\u00eb zgjedhjen e audituesve ligjor\u00eb apo firmave t\u00eb auditimit t\u00eb EIP-ve<\/p>\n<h2>II. Auditimi ligjor i EIP-ve: Rrotacioni i detyruesh\u00ebm i audituesve ligjor\u00eb<\/h2>\n<h3>Pse EIP-t\u00eb duhet t\u00eb ndryshojn\u00eb audituesit e tyre ligjor\u00eb ose firmat e auditimit?<\/h3>\n<p>Ekzistojn\u00eb rreziqe t\u00eb dukshme p\u00ebr EIP-t\u00eb kur ato vazhdojn\u00eb me t\u00eb nj\u00ebjt\u00ebt auditues apo firma t\u00eb auditimit p\u00ebr 50 ose 100 vjet si\u00e7 ndodh sot. Nj\u00eb marr\u00ebdh\u00ebnie e till\u00eb e gjat\u00eb profesionale mund t\u00eb pengoj\u00eb pavar\u00ebsin\u00eb e ekspertit kontab\u00ebl t\u00eb autorizuar dhe t\u00eb ndikoj\u00eb negativisht n\u00eb skepticizmin e tij profesional. Rrotacioni i ortakut kryesor t\u00eb auditimit brenda nj\u00eb firme audituese \u00ebsht\u00eb i pamjaftueshme p\u00ebr shkak se fokusi kryesor i firm\u00ebs s\u00eb auditimit mbetet mbajtja e klientit.<\/p>\n<p>Nj\u00eb ortak i ri do t\u00eb jet\u00eb n\u00ebn presion p\u00ebr t\u00eb mbajtur nj\u00eb klient p\u00ebr nj\u00eb koh\u00eb t\u00eb gjat\u00eb. Rrotacioni i detyruesh\u00ebm i firm\u00ebs s\u00eb auditimit do t\u00eb ndihmoj\u00eb n\u00eb uljen e familjaritetit t\u00eb tepruar n\u00eb mes t\u00eb ekspertit kontab\u00ebl t\u00eb autorizuar dhe klient\u00ebve t\u00eb tij, n\u00eb kufizimin e rreziqeve t\u00eb mbajtjes s\u00eb pasakt\u00ebsive t\u00eb p\u00ebrs\u00ebritura, dhe p\u00ebr t\u00eb inkurajuar nj\u00eb gjykim t\u00eb ri, duke forcuar k\u00ebshtu kushtet p\u00ebr skepticiz\u00ebm t\u00eb v\u00ebrtet\u00eb profesional.<\/p>\n<p>N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb rrotacioni i detyruesh\u00ebm do t\u00eb kontribuoj\u00eb n\u00eb p\u00ebrmir\u00ebsimin e cil\u00ebsis\u00eb s\u00eb auditimit.P\u00ebr t\u00eb leht\u00ebsuar kalimin e qet\u00eb t\u00eb audituesit t\u00eb ri apo firm\u00ebs s\u00eb re t\u00eb auditimit ligjor, rregullat e reja k\u00ebrkojn\u00eb q\u00eb audituesi i m\u00ebparsh\u00ebm t\u00eb transferoj\u00eb dhe t\u00eb dor\u00ebzoj\u00eb nj\u00eb dosje me informacionin p\u00ebrkat\u00ebs tek audituesi ligjor pasardh\u00ebs.<\/p>\n<h3>Kur EIP-t\u00eb duhet t\u00eb ndryshojn\u00eb audituesit ligjor\u00eb apo firmat audituese?<\/h3>\n<p>Pas hyrjes n\u00eb fuqi t\u00eb rregullave t\u00eb reja, EIP-t\u00eb do t\u00eb k\u00ebrkohet t\u00eb ndryshojn\u00eb audituesit e tyre ligjor\u00eb apo firmat audituese maksimumi \u00e7do 10 vjet. Koh\u00ebzgjatja e angazhimit t\u00eb auditimit do t\u00eb llogaritet nga data e vitit t\u00eb par\u00eb financiar n\u00ebnshkruar n\u00eb letr\u00ebn e angazhimit t\u00eb auditimit. Megjithat\u00eb, shtetet an\u00ebtare, mund t\u00eb vendosin afate m\u00eb t\u00eb shkurtra p\u00ebr rrotacionin (p.sh. nj\u00eb maksimum prej shtat\u00eb ose tet\u00eb vjet).<\/p>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, shtetet an\u00ebtare mund t\u00eb lejojn\u00eb q\u00eb EIP-t\u00eb t\u00eb zgjatin angazhimin e auditimit: i) me nj\u00eb shtes\u00eb prej 10 vjet me tender; ose ii) me nj\u00eb shtes\u00eb prej 14 vjet n\u00eb rastin e auditimeve t\u00eb p\u00ebrbashk\u00ebta.<\/p>\n<h3>\u00c7far\u00eb \u00ebsht\u00eb auditimi i p\u00ebrbashk\u00ebt?<\/h3>\n<p>Auditimi i p\u00ebrbashk\u00ebt \u00ebsht\u00eb shprehja q\u00eb zakonisht p\u00ebrdoret p\u00ebr t\u2019iu referuar em\u00ebrimit t\u00eb m\u00eb shum\u00eb se nj\u00eb audituesi ligjor apo firme auditimi nga ana e EIP-ve. Audituesit e em\u00ebruar paraqesin nj\u00eb raport auditimi t\u00eb p\u00ebrbashk\u00ebt p\u00ebr entitetin e audituar dhe mbajn\u00eb p\u00ebrgjegj\u00ebsi t\u00eb plot\u00eb p\u00ebr auditimin.<\/p>\n<h2>III. Auditimi i EIP-ve: Ndalimi i disa sh\u00ebrbimeve t\u00eb jo-auditimit p\u00ebr klient\u00ebt e auditimit EIP e auditimit EIP<\/h2>\n<h3>Pse ndalohet ofrimi i disa sh\u00ebrbimeve t\u00eb jo-auditimit p\u00ebr klient\u00ebt e auditimit EIP?<\/h3>\n<p>Objektivi i reform\u00ebs \u00ebsht\u00eb t\u00eb siguroj\u00eb q\u00eb audituesit ligjor\u00eb dhe firmat e auditimit t\u00eb jen\u00eb t\u00eb pavarura p\u00ebr t\u00eb kryer rolin e tyre primar q\u00eb \u00ebsht\u00eb dhe roli shoq\u00ebror: at\u00eb t\u00eb auditimit ligjor. Kur auditohen EIP-t\u00eb, ofrimi i i disa sh\u00ebrbimeve t\u00eb caktuara t\u00eb ndryshme nga ato t\u00eb auditimit (sh\u00ebrbimet jo-audituese) krijon nj\u00eb k\u00ebrc\u00ebnim t\u00eb pamohuesh\u00ebm p\u00ebr pavar\u00ebsin\u00eb e tyre dhe mund t\u00eb rrit\u00eb ndjesh\u00ebm rrezikun e konfliktit t\u00eb interesave p\u00ebr audituesit ligjor\u00eb dhe firmat e auditimit.<\/p>\n<p>P\u00ebr rrjedhoj\u00eb, Rregullorja ka parashikuar nj\u00eb list\u00eb me sh\u00ebrbimet jo-audituese q\u00eb audituesit ligjor\u00eb dhe firmat e auditimit nuk duhet ta kryejn\u00eb p\u00ebr entitetin q\u00eb auditohet, p\u00ebr shoq\u00ebrin\u00eb e tij m\u00ebm\u00eb dhe p\u00ebr entitetet e kontrolluara prej tij brenda bashk\u00ebsis\u00eb (t\u00eb ashtuquajtura \u2018lista e zez\u00eb\u2019), me q\u00ebllim q\u00eb t\u00eb shmangen situata ku pavar\u00ebsia e audituesve ligjor\u00eb apo firmave t\u00eb auditimit mund t\u00eb komprometohet.<\/p>\n<p>Shembuj t\u00eb sh\u00ebrbimeve t\u00eb mbuluara nga \u201clista e zez\u00eb\u201d jan\u00eb:<\/p>\n<p>\u2022 Sh\u00ebrbimet specifike tatimore, t\u00eb konsulenc\u00ebs, dhe sh\u00ebrbimet k\u00ebshilluese ndaj entitetit t\u00eb audituar;<\/p>\n<p>\u2022 Sh\u00ebrbimet q\u00eb kan\u00eb rol n\u00eb menaxhimin apo vendimarrjen e entitetit t\u00eb audituar;<\/p>\n<p>\u2022 Sh\u00ebrbimet q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me financimin, struktur\u00ebn e kapitalit dhe alokimin e saj, dhe strategjin\u00eb e investimit t\u00eb entitetit t\u00eb audituar.<\/p>\n<p>Shtetet an\u00ebtare mund t\u00eb zgjedhin t\u00eb devijojn\u00eb nga lista e sh\u00ebrbimeve t\u00eb ndaluara t\u00eb jo-auditimit p\u00ebr t\u00eb ofruar disa sh\u00ebrbime t\u00eb tatimeve dhe t\u00eb vler\u00ebsimit kur k\u00ebto sh\u00ebrbime jan\u00eb jo-materiale ose nuk kan\u00eb efekt t\u00eb drejtp\u00ebrdrejt\u00eb, ve\u00e7mas ose n\u00eb total, n\u00eb pasqyrat financiare t\u00eb audituara. Shtetet an\u00ebtare gjithashtu, kan\u00eb mund\u00ebsin\u00eb e ndalimit t\u00eb m\u00eb shum\u00eb sh\u00ebrbimeve t\u00eb jo &#8211; auditimit krahasuar me ato q\u00eb gjenden n\u00eb \u201clist\u00ebn e zez\u00eb\u201d.<\/p>\n<h3>\u00a0A do t\u00eb ken\u00eb mund\u00ebsin\u00eb audituesit t\u00eb japin sh\u00ebrbime t\u00eb jo auditimit p\u00ebr EIP-t\u00eb?<\/h3>\n<p>P\u00ebrve\u00e7 sh\u00ebrbimeve t\u00eb jo-auditimit t\u00eb listuara n\u00eb Rregullore, dhe kur shtetet an\u00ebtare nuk kan\u00eb adoptuar dispozita m\u00eb strikte, audituesit ligjor\u00eb dhe firmat e auditimit mund t\u00eb ofrojn\u00eb sh\u00ebrbime t\u00eb tjera q\u00eb ndryshojn\u00eb nga auditimi p\u00ebr EIP-t\u00eb q\u00eb ato auditojn\u00eb. P\u00ebrve\u00e7 k\u00ebsaj, audituesit ligjor\u00eb dhe firmat e auditimit do t\u00eb vazhdoj\u00eb t\u00eb jen\u00eb n\u00eb gjendje t\u00eb ofrojn\u00eb t\u00eb gjitha llojet e sh\u00ebrbimeve t\u00eb jo-auditimit p\u00ebr EIP-t\u00eb q\u00eb ato nuk auditojn\u00eb.<\/p>\n<h2>IV. Struktura e tarifave t\u00eb marra nga EIP-t\u00eb<\/h2>\n<h3>Pse \u00ebsht\u00eb vendosur nj\u00eb limit\/cak mbi tarifat p\u00ebr sh\u00ebrbimet e jo-auditimit p\u00ebr EIP-t\u00eb?<\/h3>\n<p>Vendosja e nj\u00eb kufiri mbi tarifat p\u00ebr sh\u00ebrbimet e jo-auditimit p\u00ebr EIP-t\u00eb do t\u00eb forcoj\u00eb pavar\u00ebsin\u00eb e audituesve ligjor\u00eb dhe firmave t\u00eb auditimit n\u00eb raport me klient\u00ebt \u00eb tyre.<\/p>\n<p>Rregullorja p\u00ebrcakton se kur nj\u00eb auditues ligjor apo nj\u00eb firm\u00eb auditimi ka dh\u00ebn\u00eb sh\u00ebrbime t\u00eb jo auditimit n\u00eb EIP-t\u00eb e audituara p\u00ebr nj\u00eb periudh\u00eb prej tre ose m\u00eb shum\u00eb vite financiare radhazi, gjithsej tarifat p\u00ebr k\u00ebto sh\u00ebrbime do t\u00eb kufizohen deri n\u00eb nj\u00eb maksimum prej 70% t\u00eb mesatares s\u00eb tarifave t\u00eb paguara gjat\u00eb tre viteve t\u00eb fundit financiare t\u00eb nj\u00ebpasnj\u00ebshme p\u00ebr auditimet ligjore t\u00eb entitetit t\u00eb audituar dhe, sipas rastit, t\u00eb nd\u00ebrmarrjes s\u00eb tij m\u00ebm\u00eb, t\u00eb nd\u00ebrmarrjeve t\u00eb kontrolluara prej tij dhe t\u00eb pasqyrave financiare t\u00eb konsoliduara t\u00eb k\u00ebtij grupi t\u00eb nd\u00ebrmarrjeve.<\/p>\n<p>T\u00eb gjitha llogaritjet p\u00ebr kufirin duhet t\u00eb b\u00ebhen n\u00eb nivelin e grupit &#8211; dmth ato duhet t\u00eb marrin parasysh jo vet\u00ebm entitetin e audituar, por edhe, kur kjo \u00ebsht\u00eb e zbatueshme, nd\u00ebrmarrjen e tij m\u00ebm\u00eb, nd\u00ebrmarrjet e kontrolluara prej tij dhe pasqyrat financiare t\u00eb konsoliduara t\u00eb k\u00ebtij grupi t\u00eb nd\u00ebrmarrjeve.<\/p>\n<p>A ka ndonj\u00eb kufizim, sa i p\u00ebrket totalit t\u00eb tarifave &#8211; duke p\u00ebrfshir\u00eb sh\u00ebrbimet e auditimit dhe t\u00eb jo-auditimit q\u00eb audituesit ligjor\u00eb apo firmat e auditimit mund t\u00eb marrin nga nj\u00eb EIP q\u00eb ato auditojn\u00eb?<\/p>\n<p>Nuk ka kufi t\u00eb caktuar n\u00eb lidhje me shum\u00ebn e tarifave\/honorareve q\u00eb nj\u00eb auditues ligjor apo nj\u00eb firm\u00eb auditimi mund t\u00eb marr\u00eb nga nj\u00eb EIP q\u00eb ai auditon. Megjithat\u00eb, ekziston nj\u00eb kufi n\u00eb p\u00ebrqindje q\u00eb ndihmon p\u00ebr t\u00eb parandaluar audituesin ligjor apo firm\u00ebn audituese q\u00eb t\u00eb b\u00ebhet shum\u00eb e varur nga nj\u00eb EIP i audituar.<\/p>\n<p>K\u00ebshtu, kur totali i honorareve t\u00eb marra &#8211; si p\u00ebr auditimin ashtu edhe p\u00ebr sh\u00ebrbimet e jo-auditimit &#8211; nga audituesi ligjor apo nj\u00eb firme audituese nga nj\u00eb EIP i vet\u00ebm n\u00eb secilin nga tri vitet e fundit t\u00eb nj\u00ebpasnj\u00ebshme tejkalon 15% t\u00eb totalit t\u00eb horareve t\u00eb marra nga ky auditues ligjor apo firma audituese, ky fakt duhet t\u00ec shpjegohet komitetit t\u00eb auditimit. N\u00eb nj\u00eb rast t\u00eb till\u00eb komiteti i auditimit duhet t\u00eb konsideroj\u00eb mund\u00ebsin\u00eb e paraqitjes s\u00eb angazhimit t\u00eb auditimit p\u00ebr nj\u00eb rishikim t\u00eb kontrollit t\u00eb cil\u00ebsis\u00eb. N\u00ebse honoraret e marra vazhdojn\u00eb t\u00eb tejkalojn\u00eb 15%, komiteti i auditimit duhet t\u00eb marr\u00eb n\u00eb konsiderat\u00eb faktin n\u00ebse duhet t\u00eb mbahet ose jo angazhimi i auditimit; dhe n\u00ebse po, angazhimi i auditimit mund t\u00eb mbahet, por p\u00ebr nj\u00eb periudh\u00eb jo m\u00eb t\u00eb gjat\u00eb se 2 vjet.<\/p>\n<p>&nbsp;<\/p>\n<h2>V. Nj\u00eb treg auditimi i BE-s\u00eb m\u00eb dinamik V.<\/h2>\n<h3>A do t\u00eb jet\u00eb m\u00eb e leht\u00eb p\u00ebr firmat audituese q\u00eb ato t\u00eb l\u00ebvizin brenda BE-s\u00eb?<\/h3>\n<p>Direktiva e ndryshuar inkurajon zhvillimin e nj\u00eb fush\u00eb loje me nj\u00eb nivel p\u00ebr firmat e auditimit n\u00eb nivel t\u00eb BE-s\u00eb n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb nxit\u00eb tregjet m\u00eb dinamike dhe p\u00ebr t\u00eb hapur tregjet e auditimit. Ajo krijon nj\u00eb \u201cpasaport\u00eb europiane\u201d p\u00ebr firmat e auditimit n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb leht\u00ebsoj\u00eb l\u00ebvizshm\u00ebrin\u00eb nd\u00ebrkufitare brenda BE-s\u00eb dhe p\u00ebr t\u00eb forcuar tregun e vet\u00ebm p\u00ebr auditimin.<\/p>\n<p>&nbsp;<\/p>\n<h3 class=\"canvasWrapper\">Si do t\u00eb ndikojn\u00eb rregullat e reja tek Entitetet e Vogla dhe t\u00eb Mesme (EVM\/SME)-t\u00eb?<\/h3>\n<div class=\"canvasWrapper\">Reforma e auditimit nuk imponon ndonj\u00eb barr\u00eb t\u00eb re p\u00ebr nd\u00ebrmarrjet e vogla dhe t\u00eb mesme q\u00eb nuk kualifikohen si EIP. Kjo \u00ebsht\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn linj\u00eb me p\u00ebrfundimet e paraqitura n\u00eb \u201cAktin e Biznesit t\u00eb Vog\u00ebl\u201d, t\u00eb miratuar n\u00eb Qershor 2008 dhe rishikuar n\u00eb Shkurt 2011.<\/div>\n<div><\/div>\n<div class=\"canvasWrapper\">P\u00ebrve\u00e7 k\u00ebsaj, n\u00eb p\u00ebrputhje me Direktiv\u00ebn e re t\u00eb Kontabilitetit (2013\/34\/EU), n\u00eb nivel t\u00eb BE-s\u00eb, nuk ka k\u00ebrkes\u00eb p\u00ebr nd\u00ebrmarrjet e vogla q\u00eb nuk jan\u00eb EIP q\u00eb ato t\u00eb ken\u00eb nj\u00eb auditim, p\u00ebrve\u00e7 n\u00ebse Shtetet An\u00ebtare shohin nevoj\u00ebn p\u00ebr siguri dhe p\u00ebrcaktojn\u00eb k\u00ebrkesa specifike p\u00ebr disa nd\u00ebrmarrje t\u00eb vogla.<\/div>\n<div><\/div>\n<div class=\"canvasWrapper\">Sipas Direktiv\u00ebs s\u00eb auditimit ligjor t\u00eb ndryshuar, kur nj\u00eb vend an\u00ebtar k\u00ebrkon auditim ligjor p\u00ebr nd\u00ebrmarrjet e vogla, ai ka mund\u00ebsin\u00eb t\u00eb vendos\u00eb k\u00ebrkesa t\u00eb thjesht\u00ebzuara p\u00ebr t\u00eb zvog\u00ebluar ngarkes\u00ebn administrative p\u00ebr audituesin n\u00eb lidhje me disa detyrime, t\u00eb tilla si organizimin e brendsh\u00ebm t\u00eb audituesve ligjor\u00eb dhe firmave audituese, dokumentimi i t\u00eb dh\u00ebnave t\u00eb klientit, dhe dosjet e auditimit.<\/div>\n<div><\/div>\n<div class=\"canvasWrapper\">Kur nj\u00eb nd\u00ebrmarrje e vog\u00ebl dhe e mesme kualifikohet si nj\u00eb EIP, p\u00ebr t\u00eb do t\u00eb zbatohen k\u00ebrkesat e ve\u00e7anta q\u00eb rregullojn\u00eb auditimin e EIP-ve. Megjithat\u00eb, reforma e auditimit, duke marr\u00eb parasysh specifikat e tyre, parashikon nj\u00eb qasje proporcionale p\u00ebr nd\u00ebrmarrjet e vogla dhe t\u00eb mesme q\u00eb kualifikohen si EIP.<\/div>\n<div><\/div>\n<h3 class=\"canvasWrapper\">A do t\u00eb promovojn\u00eb rregullat e reja diversitetin e tregut?<\/h3>\n<div class=\"canvasWrapper\">Firmat audituese t\u00eb rendit t\u00eb mes\u00ebm (dmth. ato t\u00eb cil\u00ebt nuk jan\u00eb an\u00ebtar\u00eb t\u00eb rrjeteve m\u00eb t\u00eb m\u00ebdha) do t\u00eb p\u00ebrfitojn\u00eb nga reforma, pasi dalin mund\u00ebsi t\u00eb reja t\u00eb tregut. Rrotacioni i detyruesh\u00ebm, s\u00eb bashku me stimujt p\u00ebr auditim t\u00eb p\u00ebrbashk\u00ebt dhe tenderimin, si dhe ndalimi i disa sh\u00ebrbimeve t\u00eb jo-auditimit p\u00ebr klient\u00ebt e auditimit &#8211; k\u00ebrkojn\u00eb de facto q\u00eb nj\u00eb tjet\u00ebr firm\u00eb e auditimit t\u2019\u00ec jap\u00eb k\u00ebto sh\u00ebrbime &#8211; jan\u00eb shembuj t\u00eb masave q\u00eb duhet ta b\u00ebjn\u00eb tregun m\u00eb dinamik dhe n\u00eb fund t\u00eb fundit m\u00eb pak t\u00eb koncentruar.<\/div>\n<div><\/div>\n<div class=\"canvasWrapper\">P\u00ebrve\u00e7 k\u00ebsaj, jan\u00eb p\u00ebrforcuar mjetet p\u00ebr t\u00eb monitoruar p\u00ebrq\u00ebndrimin e tregut t\u00eb auditimit n\u00eb nivel t\u00eb BE-s\u00eb. Rrjeti Europian i Konkurenc\u00ebs (ECN), nj\u00eb rrjet q\u00eb grupon Komisionin Europian dhe autoritetet komb\u00ebtare t\u00eb konkurenc\u00ebs t\u00eb Shteteve An\u00ebtare, do t\u00eb ket\u00eb nj\u00eb rol n\u00eb monitorimin e ndryshimeve n\u00eb struktur\u00ebn e tregut t\u00eb auditimit. Megjithat\u00eb ECN nuk do t\u00eb z\u00ebvend\u00ebsoj\u00eb autoritetet kompetente n\u00eb fush\u00ebn e auditimit.<\/div>\n<div><\/div>\n<h3 class=\"canvasWrapper\">Po n\u00eb lidhje me klauzolat p\u00ebr pal\u00ebt e treta q\u00eb kufizojn\u00eb zgjedhjen e audituesve?<\/h3>\n<div class=\"canvasWrapper\">Tregu i auditimit \u00ebsht\u00eb karakterizuar nga nj\u00eb shkall\u00eb e lart\u00eb e koncentrimit n\u00eb pjes\u00ebn e sip\u00ebrme t\u00eb tregut, sidomos n\u00eb fush\u00ebn e auditimit ligjor t\u00eb nd\u00ebrmarrjeve t\u00eb m\u00ebdha, ku vet\u00ebm nj\u00eb pjes\u00eb e vog\u00ebl e firmave t\u00eb auditimit veprojn\u00eb. N\u00eb disa raste, zgjedhja e nj\u00eb firme audituese \u00ebsht\u00eb e kufizuar m\u00eb tej nga t\u00eb ashtuquajturat klauzolat \u201cvet\u00ebm p\u00ebr Big 4\u201d, q\u00eb pal\u00ebt e treta t\u00eb tilla si bankat apo shoq\u00ebrit\u00eb e sigurimit imponojn\u00eb mbi nd\u00ebrmarrjet e m\u00ebdha. P\u00ebr t\u00eb nxitur zgjedhje t\u00eb m\u00ebtejshme, k\u00ebto dispozita kufizuese kontraktuale tani jan\u00eb t\u00eb ndaluara, pavar\u00ebsisht n\u00ebse nd\u00ebrmarrja \u00ebsht\u00eb nj\u00eb EIP ose jo.<\/div>\n<div><\/div>\n<h2>VI. Nxitja e konvergjenc\u00ebs dhe bashk\u00ebpunimit<\/h2>\n<h3>Pse duhet t\u00eb adoptohen Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Auditimit (SNA) n\u00eb nivel t\u00eb BE-s\u00eb dhe kur ato do t\u00eb b\u00ebhen t\u00eb detyrueshme p\u00ebr Shtetet An\u00ebtare?<\/h3>\n<div>Si Direktiva e ndryshuar ashtu edhe Rregullorja i japin kompetenc\u00eb Komisionit Europian p\u00ebr t\u00eb adoptuar SNA-t\u00eb n\u00ebp\u00ebrmjet akteve t\u00eb deleguara. Ndon\u00ebse SNA-t\u00eb jan\u00eb tashm\u00eb n\u00eb fuqi n\u00eb disa shtete an\u00ebtare, adoptimi i tyre n\u00eb nivel t\u00eb BE-s\u00eb do t\u00eb nxis\u00eb p\u00ebr t\u00eb patur nj\u00eb fush\u00eb loje t\u00eb nj\u00ebjt\u00eb dhe p\u00ebr t\u00eb shmangur \u00e7do fragmentim t\u00eb mundsh\u00ebm. Standardet komb\u00ebtare, procedurat ose k\u00ebrkesat q\u00eb jan\u00eb n\u00eb fuqi n\u00eb Shtetet An\u00ebtare do t\u00eb mbeten n\u00eb fuqi p\u00ebr sa koh\u00eb q\u00eb Komisioni nuk ka miratuar Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Auditimit p\u00ebr mbulimin e t\u00eb nj\u00ebjt\u00ebs fush\u00eb.<\/div>\n<div><\/div>\n<h3>A ka ndryshime t\u00eb r\u00ebnd\u00ebsishme sa i p\u00ebrket bashk\u00ebpunimit me vendet e treta?<\/h3>\n<div>Kuadri i k\u00ebrkesave ekzistuese p\u00ebr nxjerrjen e vendimit t\u00eb Komisionit p\u00ebr ekuivalenc\u00ebn dhe mjaftueshm\u00ebrin\u00eb e vendeve t\u00eb treta mbetet kryesisht i pandryshuar. Jan\u00eb b\u00ebr\u00eb disa ndryshime t\u00eb vogla, sidomos p\u00ebr t\u00eb theksuar nevoj\u00ebn p\u00ebr t\u00eb siguruar mbrojtjen e interesave tregtare n\u00eb fush\u00ebn e shk\u00ebmbimit t\u00eb informacionit.<\/div>\n<div><\/div>\n<h2>VII. P\u00ebrmir\u00ebsimi i mbik\u00ebqyrjes n\u00eb nivel komb\u00ebtar dhe europian<\/h2>\n<h3>Cilat jan\u00eb ndryshimet kryesore n\u00eb organizimin e sistemit t\u00eb mbik\u00ebqyrjes publike t\u00eb auditimit?<\/h3>\n<div>Sipas Direktiv\u00ebs s\u00eb ndryshuar dhe Rregullores \u00e7do vend an\u00ebtar duhet t\u00eb caktoj\u00eb nj\u00eb autoritet t\u00eb vet\u00ebm kompetent q\u00eb t\u00eb ket\u00eb p\u00ebrgjegj\u00ebsin\u00eb p\u00ebrfundimtare p\u00ebr sistemin e mbik\u00ebqyrjes publike t\u00eb auditimit. Kjo nuk i ndalon Shtetet An\u00ebtare t\u00eb parashikojn\u00eb mund\u00ebsin\u00eb q\u00eb autoritetet kompetente t\u00eb delegojn\u00eb disa prej detyrave q\u00eb ju jan\u00eb caktuar atyre, p\u00ebrderisa ato do t\u00eb mbajn\u00eb p\u00ebrgjegj\u00ebsin\u00eb p\u00ebrfundimtare p\u00ebr kryerjen e k\u00ebtyre detyrave. P\u00ebrve\u00e7 k\u00ebsaj, jan\u00eb zgjeruar, fuqit\u00eb dhe kompetencat e autoriteteve kompetente, duke p\u00ebrfshir\u00eb edhe kompetencat hetimore dhe nd\u00ebshkimore p\u00ebr t\u00eb zbuluar, penguar dhe parandaluar shkeljet e dispozitave t\u00eb Direktiv\u00ebs dhe Rregullores.<\/div>\n<div><\/div>\n<h3>Pse forcohet regjimi i sanksionimit? Pse forcohet regjimi i sanksionimit?<\/h3>\n<div>Nj\u00eb sistem i sanksioneve \u00ebsht\u00eb \u00e7el\u00ebsi p\u00ebr t\u00eb siguruar q\u00eb rregullat respektohen dhe q\u00eb audituesit ligjor\u00eb dhe firmat audituese do t\u00eb jen\u00eb t\u00eb p\u00ebrgjegjsh\u00ebm, pavar\u00ebsisht n\u00ebse ata jan\u00eb auditues t\u00eb EIP-ve ose jo EIP-ve. Duke patur parasysh se shum\u00eb firma t\u00eb auditimit jan\u00eb pjes\u00eb e rrjeteve nd\u00ebrkomb\u00ebtare dhe se subjektet e audituara jan\u00eb gjithashtu shpesh pjes\u00eb e nj\u00eb grupi nd\u00ebrkomb\u00ebtar, vendosja e nj\u00eb baze minimale n\u00eb lidhje me sanksionet \u00ebsht\u00eb nj\u00eb hap i r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb siguruar konvergjenc\u00ebn e nevojsh\u00ebm nd\u00ebrmjet kuadrove t\u00eb ndryshme rregullatore.<\/div>\n<div><\/div>\n<div>Rregullat e reja k\u00ebrkojn\u00eb q\u00eb Shtetet An\u00ebtare t\u00eb percaktojn\u00eb nd\u00ebshkime t\u00eb duhura administrative dhe masa q\u00eb mund t\u00eb aplikohen p\u00ebr shkeljet e legjislacionit t\u00eb auditimit t\u00eb BE-s\u00eb. P\u00ebr k\u00ebt\u00eb q\u00ebllim, Direktiva k\u00ebrkon q\u00eb Shtetet An\u00ebtare t\u00eb vendosin standarde t\u00eb p\u00ebrbashk\u00ebta minimale p\u00ebr:<\/div>\n<div><\/div>\n<div>\u2022 Llojet dhe adresimin e sanksioneve;<\/div>\n<div>\u2022 Kriteret q\u00eb duhet t\u00eb merren n\u00eb konsiderat\u00eb nga autoritetet kompetente gjat\u00eb aplikimit t\u00eb sanksioneve;<\/div>\n<div>\u2022 Publikimi i sanksioneve;<\/div>\n<div>\u2022 Mekanizmat p\u00ebr t\u00eb inkurajuar raportimin e shkeljeve t\u00eb mundshme.<\/div>\n<div><\/div>\n<div>T\u00eb gjitha k\u00ebto dispozita nuk c\u00ebnojn\u00eb dispozitat e Kodeve penale q\u00eb zbatohen nga vendet p\u00ebrkat\u00ebse.<\/div>\n<div><\/div>\n<h3>Si do t\u00eb p\u00ebrmir\u00ebsohet bashk\u00ebpunimi nd\u00ebrmjet autoriteteve mbik\u00ebqyr\u00ebse komb\u00ebtare?<\/h3>\n<div>Mbik\u00ebqyrja e Auditimit do t\u00eb vazhdoj\u00eb t\u00eb realizohet n\u00eb nivel komb\u00ebtar. Megjithat\u00eb, bashk\u00ebpunimi dhe koordinimi do t\u00eb kryhet n\u00eb nivel europian nga nj\u00eb komitet i organeve komb\u00ebtare t\u00eb mbik\u00ebqyrjes s\u00eb auditimit (CEAOB), nj\u00eb grup ekspert\u00ebsh q\u00eb do t\u00eb marr\u00eb p\u00ebrsip\u00ebr detyrat e Grupit Ekzistues Europian t\u00eb Organeve t\u00eb Mbik\u00ebqyrjes s\u00eb Audituesve (EGAOB). Detyra e tij kryesore do t\u00eb jet\u00eb sigurimi i koordinimit efektiv t\u00eb mbik\u00ebqyrjes s\u00eb firmave t\u00eb auditimit q\u00eb veprojn\u00eb n\u00eb t\u00eb gjith\u00eb BE-n\u00eb. Nj\u00eb rol i ve\u00e7ant\u00eb po u jepet Autoriteteve t\u00eb Letrave me Vler\u00eb dhe Tregjeve Evropiane (ESMA) n\u00eb lidhje me bashk\u00ebpunimin mes shteteve an\u00ebtare dhe vendeve t\u00eb treta n\u00eb fush\u00ebn e mbik\u00ebqyrjes publike t\u00eb EIP-ve.<\/div>\n<div><\/div>\n<h2>Pse i jepet Autoritetit Europian t\u00eb Letrave me Vler\u00eb dhe Tregjeve (ESMA) nj\u00eb rol i ve\u00e7ant\u00eb n\u00eb marr\u00ebdh\u00ebniet nd\u00ebrkomb\u00ebtare?<\/h2>\n<div>ESMA \u00ebsht\u00eb nj\u00eb Autoritet i pavarur i BE-s\u00eb q\u00eb kontribuon n\u00eb konsolidimin e stabilitetit financiar t\u00eb BE-s\u00eb dhe n\u00eb forcimin e mbrojtjen e investitor\u00ebve n\u00ebp\u00ebrmjet nj\u00eb mbik\u00ebqyrje t\u00eb p\u00ebrmir\u00ebsuar. Si pjes\u00eb e mandatit t\u00eb saj, ESMA forcon bashk\u00ebpunimin mbik\u00ebqyr\u00ebs nd\u00ebrkomb\u00ebtar. Roli q\u00eb i \u00ebsht\u00eb dh\u00ebn\u00eb ESMA-s brenda CEAOB ka p\u00ebr q\u00ebllim t\u00eb nxis\u00eb bashk\u00ebpunimin nd\u00ebrkomb\u00ebtar midis shteteve an\u00ebtare dhe vendeve t\u00eb treta n\u00eb lidhje me sistemet e mbik\u00ebqyrjes publike t\u00eb audituesve.<\/div>\n<div><\/div>\n<h3>A ka ndonj\u00eb mas\u00eb p\u00ebr t\u00eb kontribuar n\u00eb m\u00ebnyr\u00eb specifike p\u00ebr stabilitetin financiar global?<\/h3>\n<div>Reforma synon t\u00eb p\u00ebrmir\u00ebsoj\u00eb cil\u00ebsin\u00eb e auditimit ligjor n\u00eb p\u00ebrgjith\u00ebsi, n\u00eb t\u00eb gjitha segmentet e ekonomis\u00eb. N\u00eb lidhje me stabilitetin financiar n\u00eb ve\u00e7anti, Rregullorja k\u00ebrkon q\u00eb t\u00eb vendoset dialogu midis audituesve ligjor\u00eb dhe Bordit Europian t\u00eb Rrezikut Sistemik (ESRB). ESRB kryen monitorimin e rrezikut sistemik n\u00eb Bashkimin Europian. N\u00eb kryerjen e k\u00ebsaj detyre ai mund t\u00eb p\u00ebrfitoj\u00eb nga audituesit ligjor\u00eb dhe firmat e auditimit t\u00eb institucioneve financiare me r\u00ebnd\u00ebsi sistemike, t\u00eb cil\u00ebt i japin atij p\u00ebrvoj\u00ebn e tyre n\u00eb informacionet financiare.<\/div>\n<div><\/div>\n<div>Burimi: IEKA &#8211; <a href=\"http:\/\/www.ieka.al\/uploads\/IEKA\/Publikime\/Revista%20kontabilitet%20finance%20%20auditim%20-%20nr%2036.pdf\">Revista Periodike &#8211; Kontabilitet, Financ\u00eb dhe Auditim Nr. 36<\/a>, Qershor 2014<\/div>","protected":false},"excerpt":{"rendered":"<p>Ku konsiston reforma? M\u00eb 17 Dhjetor 2013, Parlamenti Europian dhe shtetet an\u00ebtare arrit\u00ebn nj\u00eb marr\u00ebveshje paraprake mbi propozimin p\u00ebr nj\u00eb Direktiv\u00eb q\u00eb ndryshon Direktiv\u00ebn e auditimit ligjor (Direktiva 2006\/43\/EC) dhe propozimin p\u00ebr nj\u00eb Rregullore (Rregullim) mbi k\u00ebrkesat specifike n\u00eb lidhje me auditimin e entiteteve me interes publik. Marr\u00ebveshja e kompromisit e miratuar nga shtetet an\u00ebtare [&hellip;]<\/p>","protected":false},"author":1,"featured_media":191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[104,118,114,105,69,109],"class_list":["post-1728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","tag-deklarime-tatimore","tag-ieka","tag-kontabel-i-miratuar","tag-sherbime-kontabel","tag-tatime","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reforma e BE-s\u00eb lidhur me tregun e auditimit ligjor - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/reforma-e-be-se-lidhur-me-tregun-e-auditimit-ligjor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma e BE-s\u00eb lidhur me tregun e auditimit ligjor - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Ku konsiston reforma? 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