{"id":1005,"date":"2015-12-31T15:20:25","date_gmt":"2015-12-31T15:20:25","guid":{"rendered":"http:\/\/www.marek.sk\/?p=1005"},"modified":"2016-11-11T15:20:47","modified_gmt":"2016-11-11T15:20:47","slug":"december-2015-novy-zakon-o-statutarnom-audite","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/december-2015-novy-zakon-o-statutarnom-audite\/","title":{"rendered":"December 2015 | Nov\u00fd z\u00e1kon o \u0161tatut\u00e1rnom audite"},"content":{"rendered":"<p>V\u00a0s\u00favislosti s\u00a0transpoz\u00edciou smernice Eur\u00f3pskeho parlamentu a Rady 2014\/56\/E\u00da zo 16. apr\u00edla 2014 , ktorou sa men\u00ed smernica 2006\/43\/ES o \u0161tatut\u00e1rnom audite ro\u010dn\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok a konsolidovan\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok (\u010falej len \u201e<strong>smernica<\/strong>\u201c) zo strany Slovenskej republiky bol prijat\u00fd \u00faplne nov\u00fd z\u00e1kon \u010d. 423\/2015 Z. z. o\u00a0\u0161tatut\u00e1rnom audite (\u010falej len \u201e<strong>z\u00e1kon<\/strong>\u201c). Vzh\u013eadom na ve\u013ek\u00fd po\u010det noveliz\u00e1cii, ktor\u00e9 by sa vy\u017eadovali na dosiahnutie s\u00faladu so smernicou, z\u00e1konodarca sa rozhodol prija\u0165 \u00faplne nov\u00e9 pravidl\u00e1.<\/p>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 17. j\u00fala 2016 nahr\u00e1dza z\u00e1kon predch\u00e1dzaj\u00facu pr\u00e1vnu \u00fapravu a\u00a0stanovuje podmienky pre v\u00fdkon \u0161tatut\u00e1rneho auditu, upravuje postavenie a\u00a0\u010dinnos\u0165 \u0161tatut\u00e1rnych aud\u00edtorov, aud\u00edtorsk\u00fdch spolo\u010dnost\u00ed a\u00a0tie\u017e podmienky kontroly v\u00fdkonu \u0161tatut\u00e1rneho auditu. Z\u00e1kon taktie\u017e zav\u00e1dza nov\u00fa defin\u00edciu pojmu \u201e\u0161tatut\u00e1rny audit\u201c, pod ktor\u00fdm rozumie audit individu\u00e1lnych alebo konsolidovan\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok a\u00a0v\u00fdro\u010dn\u00fdch spr\u00e1v pod\u013ea osobitn\u00e9ho predpisu alebo na z\u00e1klade rozhodnutia \u00fa\u010dtovnej jednotky, ktor\u00e1 nem\u00e1 povinnos\u0165 overovania \u00fa\u010dtovn\u00fdch z\u00e1vierok a\u00a0v\u00fdro\u010dn\u00fdch spr\u00e1v.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0s\u00favislosti s\u00a0transpoz\u00edciou smernice Eur\u00f3pskeho parlamentu a Rady 2014\/56\/E\u00da zo 16. apr\u00edla 2014 , ktorou sa men\u00ed smernica 2006\/43\/ES o \u0161tatut\u00e1rnom audite ro\u010dn\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok a konsolidovan\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok (\u010falej len \u201esmernica\u201c) zo strany Slovenskej republiky bol prijat\u00fd \u00faplne nov\u00fd z\u00e1kon \u010d. 423\/2015 Z. z. o\u00a0\u0161tatut\u00e1rnom audite (\u010falej len \u201ez\u00e1kon\u201c). Vzh\u013eadom na ve\u013ek\u00fd po\u010det noveliz\u00e1cii, ktor\u00e9&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1005","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/comments?post=1005"}],"version-history":[{"count":1,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1005\/revisions"}],"predecessor-version":[{"id":1006,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1005\/revisions\/1006"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}