{"id":7597,"date":"2016-04-06T16:02:27","date_gmt":"2016-04-06T16:02:27","guid":{"rendered":""},"modified":"2022-05-04T14:00:42","modified_gmt":"2022-05-04T14:00:42","slug":"ekspert-kontabel-te-shoqerive-aksionare-me-kapital-publik-pasqyra-financiare-2014","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7597","title":{"rendered":"Ekspert Kontab\u00ebl t\u00eb Shoq\u00ebrive Aksionare me kapital Publik, Pasqyra Financiare 2014"},"content":{"rendered":"<div align=\"justify\">Open Data Albania po hulumton lidhur me ekspert\u00ebt kontab\u00ebl t\u00eb shoq\u00ebrive aksionare SHA me kapital publik. Ekspert Kontab\u00ebl i Regjistruar \u00ebsht\u00eb profesionisti i pavarur pjes\u00eb e <a href=\"http:\/\/regjistriekr.ieka.al\/index\/auditors\/page\/1\">Regjistrit Publik<\/a> t\u00eb ekspert\u00ebve kontab\u00ebl, n\u00eb p\u00ebrputhje me dispozitat e ligjit P\u00ebr Auditimin Ligjor, Organizimin e Profesionit t\u00eb Ekspertit Kontab\u00ebl t\u00eb Regjistruar dhe t\u00eb Kontabilistit t\u00eb Miratuar (Ligj Nr 10091, Dat\u00eb 5.03. 2010). Ai ushtron auditimin ligjor t\u00eb pasqyrave financiare vjetore, individuale dhe t\u00eb konsoliduara, t\u00eb shoq\u00ebrive tregtare, nd\u00ebrmarrjeve apo organizatave t\u00eb tjera, kur auditimi detyrohet nga ligji ose k\u00ebrkohet nga ortak\u00ebt apo aksioner\u00ebt e tyre. Shoq\u00ebrit\u00eb Aksionare SHA e kan\u00eb t\u00eb detyruesh\u00ebm auditimin e pasqyrave financiare vjetore nga nj\u00eb Ekspert Kontab\u00ebl i Regjistruar. Eksperti kontab\u00ebl i nj\u00eb shoq\u00ebrie me kapital t\u00ebr\u00ebsisht publik zgjidhet nga aksionari (institucioni publik), dhe n\u00eb rast ekspertize p\u00ebr efekt shqyrtimi gjyq\u00ebsor miratohet edhe nga Gjykata e Rrethit. Em\u00ebrimi p\u00ebr efekt auditimi t\u00eb pasqyrave financiare vjetore b\u00ebhet \u00e7do vit.<p><\/p>\n<p>Sipas reklamimeve n\u00eb databaz\u00ebn e Qendr\u00ebs Komb\u00ebtare t\u00eb Regjistrimit QKR jan\u00eb 57 Shoq\u00ebri Aksionare me kapital publik, q\u00eb kan\u00eb dor\u00ebzuar auditime nga ekspert kontab\u00ebl p\u00ebr pasqyra financiare viti 2014. P\u00ebr auditimin e k\u00ebtyre SHA-ve jan\u00eb angazhuar 68 ekspert kontab\u00ebl nga 221 q\u00eb jan\u00eb sipas <a href=\"http:\/\/regjistriekr.ieka.al\/index\/auditors\/page\/1\">Regjistrit Publik<\/a>. Jan\u00eb 12 ekspert t\u00eb angazhuar n\u00eb m\u00eb shum\u00eb se nj\u00eb auditim t\u00eb nj\u00eb shoq\u00ebrie aksionare me kapital publik p\u00ebr 2014. Rekord sh\u00ebnon nj\u00eb rast eksperti i angazhuar n\u00eb shtat\u00eb shoq\u00ebri aksionare publike.<\/p>\n<div align=\"center\"><b>Ekspert Kontab\u00ebl Auditues t\u00eb Shoq\u00ebrive Aksionare&nbsp; me kapital Publik 2014<\/b> \n  <\/div>\n<p><iframe width=\"600\" height=\"371\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1SWnJ5jEK8FvZOndoUgc8v28PD-yJW656pNxmeWLpq9M\/pubchart?oid=1375927303&amp;format=interactive\"><\/iframe><\/p>\n<p><sup>Burimi: Qendra Komb\u00ebtare e Regjistrimit (QKR)<br>Komentet dhe analiza: ODA<\/sup><\/p>\n<p><iframe width=\"600\" height=\"371\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1SWnJ5jEK8FvZOndoUgc8v28PD-yJW656pNxmeWLpq9M\/pubchart?oid=1450866126&amp;format=interactive\"><\/iframe><\/p>\n<\/div>\n<p><sup>Burimi: Qendra Komb\u00ebtare e Regjistrimit (QKR)<br>Komentet dhe analiza: ODA<\/sup><\/p>\n<p> <\/p>\n<div align=\"justify\">Duke qen\u00eb shoq\u00ebri aksionare me kapital publik (jo privat), n\u00eb secilin rast em\u00ebrimi t\u00eb ekspertit k\u00ebrkohet deklarim dhe kontroll i konfliktit t\u00eb interesit m\u00eb i gjer\u00eb se parashikimi n\u00eb ligjin q\u00eb rregullon k\u00ebt\u00eb profesion. Konflikti i interesit verifikohet duke vler\u00ebsuar edhe raste t\u00eb drejtimit t\u00eb institucionit publik n\u00eb cil\u00ebsin\u00eb e aksionarit me ekspertin e em\u00ebruar.<p><\/p>\n<p>Nd\u00ebr Ekspert\u00ebt Kontab\u00ebl t\u00eb SHA-ve me kapital publik jan\u00eb dhe dy nga kompanit\u00eb audituese t\u00eb njohura si t\u00eb kompani t\u00eb m\u00ebdha, p\u00ebrmes zyrave lokale n\u00eb Shqip\u00ebri si KPMG \u2013 AUDIT si auditues i <a href=\"\/sq\/corporates\/view\/id\/72\/cat_id\/3\">Institutit t\u00eb Sigurimeve SHA<\/a> dhe Deloitte Albania si audituese e <a href=\"\/sq\/corporates\/view\/id\/626\/cat_id\/3\">Qendr\u00ebs Sportive Kuq e Zi<\/a> dhe Shoq\u00ebris\u00eb s\u00eb par\u00eb Financiare e Zhvillimit FAF SHA. <\/p>\n<p><iframe width=\"600\" height=\"100.5\" frameborder=\"0\" seamless=\"\" scrolling=\"no\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1SWnJ5jEK8FvZOndoUgc8v28PD-yJW656pNxmeWLpq9M\/pubchart?oid=538315280&amp;format=interactive\"><\/iframe><\/p>\n<\/div>\n<p><sup>Burimi: Qendra Komb\u00ebtare e Regjistrimit (QKR)<br>Komentet dhe analiza: ODA<br><\/sup><\/p>\n\n\n<b> Kontribuoi: Griselda Rruci<\/b>\n","protected":false},"excerpt":{"rendered":"<p>Open Data Albania po hulumton lidhur me ekspert\u00ebt kontab\u00ebl t\u00eb shoq\u00ebrive aksionare SHA me kapital publik. Ekspert Kontab\u00ebl i Regjistruar \u00ebsht\u00eb profesionisti i pavarur pjes\u00eb e Regjistrit Publik t\u00eb ekspert\u00ebve kontab\u00ebl, n\u00eb p\u00ebrputhje me dispozitat e ligjit P\u00ebr Auditimin Ligjor, Organizimin e Profesionit t\u00eb Ekspertit Kontab\u00ebl t\u00eb Regjistruar dhe t\u00eb Kontabilistit t\u00eb Miratuar (Ligj Nr 10091, Dat\u00eb 5.03. 2010). Ai ushtron auditimin ligjor t\u00eb pasqyrave&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":22893,"url":"https:\/\/ndiqparate.al\/?p=22893","url_meta":{"origin":7597,"position":0},"title":"Performanca Financiare e Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb p\u00ebr vitin 2023. Origjina e Kapitalit","date":"October 15, 2024","format":false,"excerpt":"Open Data Albania po hulumton mbi perfomac\u00ebn financiare t\u00eb bankave t\u00eb nivelit t\u00eb dyt\u00eb p\u00ebr vitin 2023. 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