{"id":7870,"date":"2017-08-19T09:12:05","date_gmt":"2017-08-19T09:12:05","guid":{"rendered":""},"modified":"2021-05-21T13:01:56","modified_gmt":"2021-05-21T13:01:56","slug":"auditimi-ligjor-i-bankave-te-nivelit-te-dyte-ne-shqiperi-2007-2016-ekstrakt-qkb-15-mars-2017","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7870","title":{"rendered":"Auditimi Ligjor i Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb n\u00eb Shqip\u00ebri 2007-2016, Ekstrakt QKB, 15 Mars 2017"},"content":{"rendered":"<div align=\"justify\">Open Data Albania po hulumton mbi dinamik\u00ebn e Autidimit Ligjor t\u00eb Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. Bankat e Nivelit t\u00eb Dyt\u00eb, jan\u00eb shoq\u00ebri me seli n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, q\u00eb ushtrojn\u00eb veprimtari bankare duke p\u00ebrfshir\u00eb por pa u kufizuar me pranimin e depozitave monetare ose i fondeve t\u00eb tjera t\u00eb ripagueshme nga publiku dhe p\u00ebrdorimi i tyre p\u00ebr dh\u00ebnie kredie, si dhe emetimi i mjeteve t\u00eb pages\u00ebs n\u00eb form\u00ebn e paras\u00eb elektronike.<\/p>\n<p>Sipas nenit 2, t\u00eb ligjit nr. 10 091, dat\u00eb 5.03.2009 P\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar:&nbsp; Auditim Ligjor \u00ebsht\u00eb nj\u00eb auditim i pavarur i pasqyrave financiare vjetore, nd\u00ebrsa. Shoq\u00ebri Auditimi \u00ebsht\u00eb nj\u00eb person juridik, i regjistruar dhe i miratuar nga autoritetet kompetente p\u00ebr t\u00eb kryer auditime ligjore n\u00eb p\u00ebrputhje me kriteret e parashikuara n\u00eb k\u00ebt\u00eb ligj. Gjithashtu Banka e Shqip\u00ebris\u00eb ka nj\u00eb baz\u00eb ligjore t\u00eb plot\u00eb p\u00ebr rregullimin e procedur\u00ebs s\u00eb auditimit ligjor t\u00eb bankave sipas s\u00eb cil\u00ebs: llogarit\u00eb kontab\u00ebl dhe raportet financiare t\u00eb bankave sipas ligjit \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d dhe n\u00eb p\u00ebrputhje me standardet nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit (neni 47, pika 2). Audituesi ligjor duhet t\u00eb jet\u00eb person juridik i licensuar (neni 48, pika1);&nbsp; audituesi ligjor duhet t\u00eb z\u00ebvend\u00ebsohet brenda nj\u00eb periudhe maksimale prej 7 vjet\u00ebsh nga data e caktimit<\/p>\n<p>N\u00eb baz\u00eb t\u00eb t\u00eb dh\u00ebnave zyrtare nga ekstraktet e shoq\u00ebrive tregtare banka, pran\u00eb Qendr\u00ebs Komb\u00ebtare t\u00eb Biznesit (QKB), situata e auditimit ligjor n\u00eb bankat e nivelit t\u00eb dyt\u00eb p\u00ebr periudh\u00ebn 2007-2016 paraqitej si vijon: Jan\u00eb gjithsej 7 shoq\u00ebri auditimi q\u00eb kan\u00eb realizuar gjithsej 157 auditime p\u00ebr t\u00eb gjitha bankat e nivelit t\u00eb dyt\u00eb n\u00eb dekad\u00ebn e fundit, nd\u00ebrkoh\u00eb q\u00eb nuk ka t\u00eb dh\u00ebna p\u00ebr auditimin e nj\u00eb banke nga 2007-2010.<br \/>\n<b><br \/>\nAudtimi Ligjor i Bankave te Nivelit te Dyte ne periudh\u00ebn 2007-2016<\/b><\/p>\n<p><iframe seamless=\"\" scrolling=\"no\" width=\"631.5\" height=\"420.5\" frameborder=\"0\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1QL7ji3AvkNbu5tW7HDii-0zOZuLoHiDMG-s5bKd-vCw\/pubchart?oid=1227812089&amp;format=interactive\"><\/iframe><\/p>\n<\/div>\n<p><sup><br \/>\nBurimi: QKB<br \/>\nKomentet dhe Analiza: ODA<\/sup><\/p>\n<div align=\"justify\">T\u00eb gjitha bankat kan\u00eb qen\u00eb n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi n\u00eb p\u00ebrzgjedhjen e audituesve ligjor\u00eb si persona juridik\u00eb (shoq\u00ebri auditimi); T\u00eb gjitha bankat i kan\u00eb realizuar auditimet ligjore sipas standardeve nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit (IFRS), n\u00eb p\u00ebrputhje t\u00eb plot\u00eb me legjislacionin n\u00eb fuqi; Bankat nuk reflektojn\u00eb ndryshime t\u00eb shpeshta t\u00eb shoq\u00ebrive audituese, kjo edhe p\u00ebr shkak t\u00eb procedur\u00ebs burokratike q\u00eb k\u00ebrkon miratimi paraprak i ndryshimit nga Banka e Shqip\u00ebris\u00eb.<\/p>\n<p>&nbsp;Dymb\u00ebdhjet\u00eb banka kan\u00eb bashk\u00ebpunuar vet\u00ebm me 2 shoq\u00ebri auditimi (ose 75% t\u00eb rasteve) n\u00eb periudh\u00ebn 2007-2016, nd\u00ebrsa 4 banka (ose 25% e rasteve) me 3 shoq\u00ebri t\u00eb ndryshme auditimi; Nj\u00eb tjet\u00ebr faktor q\u00eb ndikon n\u00eb ndryshimin e shoq\u00ebris\u00eb audituese \u00ebsht\u00eb edhe kufizimi 7 vje\u00e7ar q\u00eb ka ligji. K\u00ebshtu, 4 banka (25% e rasteve) kan\u00eb pasur nj\u00eb bashk\u00ebpunim 7 vje\u00e7ar t\u00eb nj\u00eb pas nj\u00ebsh\u00ebm me t\u00eb nj\u00ebjt\u00ebn shoq\u00ebri audituese, t\u00eb ndjekura nga 4 banka t\u00eb tjera q\u00eb kan\u00eb ruajtur k\u00ebt\u00eb marr\u00ebdh\u00ebnie me t\u00eb nj\u00ebjt\u00ebn shoq\u00ebri audituese. Pjesa m\u00eb e madhe e bankave (rreth 11 apo 69% e tyre), kan\u00eb preferuar t\u00eb ndryshojn\u00eb shoq\u00ebrin\u00eb e auditimit nj\u00eb her\u00eb n\u00eb 2 apo 3 vjet;<\/p>\n<p><iframe seamless=\"\" scrolling=\"no\" width=\"619.5\" height=\"371\" frameborder=\"0\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1QL7ji3AvkNbu5tW7HDii-0zOZuLoHiDMG-s5bKd-vCw\/pubchart?oid=1838590035&amp;format=interactive\"><\/iframe><br \/>\n<sup>Burimi: QKB<br \/>\nKomentet dhe Analiza: ODA<\/sup><\/p>\n<p><iframe seamless=\"\" scrolling=\"no\" width=\"607.5\" height=\"382.5\" frameborder=\"0\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1QL7ji3AvkNbu5tW7HDii-0zOZuLoHiDMG-s5bKd-vCw\/pubchart?oid=1504399414&amp;format=interactive\"><\/iframe><br \/>\nBurimi: QKB<br \/>\nKomentet dhe Analiza: ODA<\/p>\n<p>Rreth 56% e 157 auditimeve n\u00eb sektorin bankar gjat\u00eb periudh\u00ebs 2007 \u2013 2016 jan\u00eb realizuar nga dy shoq\u00ebri auditimi: Deloitte dhe KPMG. Shoq\u00ebria audituese me numrin m\u00eb t\u00eb madh t\u00eb auditimeve me bankat e nivelit t\u00eb dyt\u00eb n\u00eb k\u00ebt\u00eb periudh\u00eb \u00ebsht\u00eb Deloitte e cila ka realizuar 45 auditime (ose 28.7% t\u00eb rasteve). Ajo ndiqet nga KPMG me 43 auditime n\u00eb sektorin bankar (ose rreth 27.4% t\u00eb rasteve). Shoq\u00ebrit\u00eb audituese q\u00eb kan\u00eb realizuar numrin m\u00eb t\u00eb vog\u00ebl t\u00eb auditmeve n\u00eb sektorin bankar p\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb jan\u00eb Grant Thorton me 1 auditim (ose 0.6% t\u00eb rasteve) e shoq\u00ebruar na BDO me 9 auditime (ose rreth 6% e rasteve).<sup><\/sup><\/p>\n<p><b>Audtimi Ligjor i Bankave te Nivelit te Dyte sipas Shoqerive te Auditimit ne periudhen 2007-2016<\/b><sup><\/sup><\/p>\n<p><iframe seamless=\"\" scrolling=\"no\" width=\"625.5\" height=\"235.5\" frameborder=\"0\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1QL7ji3AvkNbu5tW7HDii-0zOZuLoHiDMG-s5bKd-vCw\/pubchart?oid=103173770&amp;format=interactive\"><\/iframe><br \/>\n<sup><br \/>\nBurimi: QKB<br \/>\nKomentet dhe Analiza: ODA<\/sup><\/p>\n<p><iframe seamless=\"\" scrolling=\"no\" width=\"626.5\" height=\"371\" frameborder=\"0\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1QL7ji3AvkNbu5tW7HDii-0zOZuLoHiDMG-s5bKd-vCw\/pubchart?oid=1645801497&amp;format=interactive\"><\/iframe><br \/>\n<sup>Burimi: QKB<br \/>\nKomentet dhe Analiza: ODA<\/sup><\/p>\n<p>Shoq\u00ebrit\u00eb audituese q\u00eb kan\u00eb bashk\u00ebpunuar (audituar) me numrin m\u00eb t\u00eb madh t\u00eb bankave jan\u00eb p\u00ebrs\u00ebri Deloite dhe KPMG me nga 10 banka, t\u00eb ndjekura nga Ernst &amp; Young me 6 banka. Nd\u00ebrsa shoq\u00ebrit\u00eb audituese q\u00eb kan\u00eb bashk\u00ebpunuar me m\u00eb pak banka n\u00eb sistem, jan\u00eb Grant Thorton me 1 bank\u00eb, e ndjekur nga ALB DD me 2 banka dhe BDO me 3 banka.<br \/>\n<sup><br \/>\n<\/sup><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Open Data Albania po hulumton mbi dinamik\u00ebn e Autidimit Ligjor t\u00eb Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. Bankat e Nivelit t\u00eb Dyt\u00eb, jan\u00eb shoq\u00ebri me seli n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, q\u00eb ushtrojn\u00eb veprimtari bankare duke p\u00ebrfshir\u00eb por pa u kufizuar me pranimin e depozitave monetare ose i fondeve t\u00eb tjera t\u00eb ripagueshme nga publiku dhe p\u00ebrdorimi i tyre p\u00ebr dh\u00ebnie&hellip; <\/p>\n","protected":false},"author":1,"featured_media":12097,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39,134],"tags":[],"jetpack_featured_media_url":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2017\/08\/download-20.png?fit=563%2C333&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":22893,"url":"https:\/\/ndiqparate.al\/?p=22893","url_meta":{"origin":7870,"position":0},"title":"Performanca Financiare e Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb p\u00ebr vitin 2023. 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