{"id":85,"date":"2022-05-04T01:28:38","date_gmt":"2022-05-04T01:28:38","guid":{"rendered":"http:\/\/sovirina-audit.md\/?page_id=85"},"modified":"2023-04-29T19:14:06","modified_gmt":"2023-04-29T19:14:06","slug":"echipa","status":"publish","type":"page","link":"http:\/\/sovirina-audit.md\/index.php\/echipa\/","title":{"rendered":""},"content":{"rendered":"\n

CARACTERIZAREA PROFESIONAL\u0102 A DIRECTORULUI COMPANIEI DE AUDIT \u2013 ZAHARCENCO IRINA<\/em><\/strong><\/p>\n\n\n\n

Anul na\u015fterii — 1962<\/p>\n\n\n\n

Cet\u0103\u0163enia: Republica Moldova<\/p>\n\n\n\n

Studii   — <\/em><\/strong>superioare<\/em><\/strong><\/p>\n\n\n\n

Institu\u0163ia de inv\u0103\u0163\u0103m\u041ent<\/td>Anii de studii<\/td>Specialitatea \u015fi nr. Diplomei ob\u0163inute<\/td><\/tr>
Institutul Politehnic din Chisinau<\/td>1979 — 1984<\/td>Economist; Diplom\u0103 cu men\u0163iune, seria \u0418\u0412 nr.960724 \u041enregistrat\u0103 cu nr.41 din 05.07.1984<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

EXPERIEN\u0162\u0102 PROFESIONAL\u0102<\/strong><\/p>\n\n\n\n

2022 \u2013 01.2003 \u2013 fondator si director al companiei de audit «SOVIRINA-AUDIT» S.R.L., lector \u00een cadrul cursurilor de perfec\u0163ionare a contabililor si auditorilor organizate de firmele \u00abContabil-Service\u00bb S.R.L., AFAM, ACAP RM,  s.a.;<\/p>\n\n\n\n

2022 \u2013 2008  lector \u00een cadrul cursurilor \u201cStandarde Interna\u0163ionale de Raportare Financiar\u0103\u201d;<\/p>\n\n\n\n

03.2002 \u2013 12.1997  — fondator si vice-presedinte al organizatiei ob\u015fte\u015fti  \u00abCentrul de dezvoltare si implimentare a reformelor economice\u00bb;<\/p>\n\n\n\n

02.2000 \u2013 01. 1999 \u2013 lector \u00een cadrul cursurilor de perfec\u0163ionare si consultant la firma  \u00abContabil-Service\u00bb, totodata lector la firmele CIAE, MARP, ACAP, CIP s.a.;<\/p>\n\n\n\n

1999 \u2013  1997 \u2013 membru al echipei de lucru \u00een cadrul Ministerului de Finan\u0163e privind elaborarea Standardelor Nationale de Contabilitate (SNC), al\u0103turi de compania american\u0103  de audit \u00abPrice Waterhouse Coopers\u00bb; elaborator  al S.N.C. 12  \u201cContabilitatea impozitului pe venit\u201d, participant la discutarea altor S.N.C.,  lector la cursurile de perfec\u0163ionare a contabililor RM conform noului sistem contabil.<\/p>\n\n\n\n

1997 \u20131998 \u2013 director financiar al Intreprinderii Moldo \u2013 Bulgaro — Austriece \u201cZida Ferst\u201d S.R.L.,<\/p>\n\n\n\n

1993-1997 \u2013 contabil \u2013 sef al firmei \u201cAntares\u201d S.R.L.;<\/p>\n\n\n\n

1988 \u2013 1992 \u2013 inginer principal la filiala din Chisinau a Institutului de Stat de Proiectari din Harkov;<\/p>\n\n\n\n

1984 \u2013 1988 \u2013 inginer al sectiei de planificare a Institutului de Stat de Proiectari din Chisinau.<\/p>\n\n\n\n

Recalific\u0103ri:<\/strong><\/p>\n\n\n\n

    \n
  • \u0421ertificat de absolvire -Proiectul reformei contabiltatii in Moldova (USAID) \u201cProgramul International de  contabilitate si audit\u201d, 29.06 \u2014 07.08.98, Ministerul de  Finante, MARP, ACAP;<\/li>\n\n\n\n
  • \u0421ertificat de absolvire — Proiectul reformei contabiltatii in Moldova (USAID) \u201cProgramul International de contabiltate si audit\u201d (258 ore), 26.07 \u2013 11.09.1999, Ministerul de Finante,MARP, ACAP;<\/li>\n\n\n\n
  • \u0421ertificat de absolvire —  Proiectul USAID privind reforma contabiltatii in Moldova \u2116 A-016 \u201cAuditul Rapoartelor Financiare in Conformitate cu Standardele Nationale de audit\u201d( 60 ore), 28.10.2000, Ministerul de Finante,MARP;<\/li>\n\n\n\n
  • Certificatul interna\u0163ional CAP \u201cContabil-practician certificat\u201d nr. 0002219 din 15.08.2004;<\/strong><\/li>\n\n\n\n
  • Diploma <\/strong>ACCA privind Raportarea financiar\u0103 interna\u0163ional\u0103 \u201eDipIFR Russian\u201d <\/strong>(The ACCA Diploma in International Financial Reporting \u201eDipIFR-Russian\u201d) nr. 1638048 din 06.12.2007.<\/li>\n<\/ul>\n\n\n\n

    Lucrari stiintifice si Publicari<\/strong>:<\/strong><\/p>\n\n\n\n

      \n
    1. S.N.C. 12 \u201cContabilitatea impozitului pe venit\u201d;<\/li>\n\n\n\n
    2. Capitolul I al volumului 2 al c\u0103r\u0163ii \u201cNoul sistem contabil al agen\u0163ilor economici din Republica Moldova\u201d;<\/li>\n\n\n\n
    3. Bro\u015fura \u201cCum s\u0103 evit\u0103m gre\u015felile la \u043entocmirea Declara\u0163iei cu privire la impozitul pe venit a persoanei, ce practic\u0103 activitatea de \u043entreprinz\u0103tor \u201d;<\/li>\n\n\n\n
    4. Articole in reviste:<\/li>\n\n\n\n
    5. \u201cParticularit\u0103\u0163ile eviden\u0163ei opera\u0163iilor economice la \u043entreprinderile, \u043enregistrate sub forma de \u201c\u041entreprindere individual\u0103\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 7, 1997);<\/li>\n\n\n\n
    6. \u201cParticularit\u0103\u0163ile contabilit\u0103\u0163ii impozitului pe venit la \u043entreprinderi conform S.N.C. 12\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 8-11, 1998);<\/li>\n\n\n\n
    7. \u201cModalitatea efectu\u0103rii inventarierii  stocurilor de m\u0103rfuri la 01.07.98 la \u043entreprinderile comerciale\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 7, 1998);<\/li>\n\n\n\n
    8. \u201cOpera\u0163iile de import \u2013 export : aspecte contabile \u015fi fiscale\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 11-12, 1999);<\/li>\n\n\n\n
    9. \u201cTaxa pentru amenajarea teritoriului : probleme legate de calcularea bazei impozabile\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 7-8, 1999);<\/li>\n\n\n\n
    10. \u201cModalitatea determin\u0103rii sumei cheltuielilor (economiei) privind impozitul pe venit, \u0163in\u043end cont de particularit\u0103\u0163ile \u043entocmirii Declara\u0163iei cu privire la impozitul pe venit al persoanei, ce practic\u0103 activitatea de \u043entreprinz\u0103tor pe anul 1999 \u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2000);<\/li>\n\n\n\n
    11. \u201cModalitatea determin\u0103rii felului \u015fi m\u0103rimii diferen\u0163ei temporare aferente uzurii mijloacelor fixe\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2001);<\/li>\n\n\n\n
    12. \u201cParticularit\u0103\u0163ile de calculare a impozitelor am\u043enate la reflectarea intr\u0103rii, \u043en scopuri impozabile, a automobilului cu valoarea mai mare de 100 000 lei\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 3, 2001);<\/li>\n\n\n\n
    13. \u201cTaxa pentru reclam\u0103 : modalitatea de calculare \u015fi reflectare \u043en eviden\u0163a contabil\u0103\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2001);<\/li>\n\n\n\n
    14. \u201cDespre modalitatea determin\u0103rii venitului fiscal \u043en cadrul arendei finan\u0163ate\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 4, 2001);<\/li>\n\n\n\n
    15. \u201cDespre eviden\u0163a valorii p\u0103r\u0163ilor de schimb, procurate pentru computer \u015fi cartridj\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 5, 2001);<\/li>\n\n\n\n
    16. \u201cParticularit\u0103\u0163ile determin\u0103rii cheltuielilor (economiei) privind impozitul pe venit \u043en anul 2001\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2002);<\/li>\n\n\n\n
    17. \u201cDespre modalitatea reflect\u0103rii diferen\u0163ei de curs valutar aferente mijloacelor cu destina\u0163ie special\u0103\u201d (\u201cContabilitate \u015fi audit\u201d, Nr.3, 2002);<\/li>\n\n\n\n
    18. \u201eRegulile de eliberare a facturilor fiscale, completare a Registrelor de procur\u0103ri \u015fi v\u0432nz\u0103ri, prezentare a Declara\u0163iei privind TVA\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 7, 8, 9, 12 din 2003);<\/li>\n\n\n\n
    19. \u201cParticularit\u0103\u0163ile contabilit\u0103\u0163ii contribu\u0163iilor la asigur\u0103rile sociale de Stat obligatorii\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 3, 2003);<\/li>\n\n\n\n
    20. \u201cModul de reflectare \u043en contabilitate a penalit\u0103\u0163ii calculate \u043en baza contractelor de livrare a valorilor materiale sau de prestare a serviciilor\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 5, 2003);<\/li>\n\n\n\n
    21. \u201eParticularit\u0103\u0163ile reflect\u0103rii \u043en contabilitate a contribu\u0163iilor la asigur\u0103rile sociale \u015fi medicale de Stat obligatorii \u015fi ale re\u0163inerii impozitului pe venit din salariu \u043en anul 2004\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2004);<\/li>\n\n\n\n
    22. \u201eParticularit\u0103\u0163ile determin\u0103rii sumei TVA spre restituire\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 10, 2004);<\/li>\n\n\n\n
    23. \u201cAspecte practice de aplicare a Catalogului mijloacelor fixe \u015fi activelor nemateriale \u043en scopuri fiscale\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2005):<\/li>\n\n\n\n
    24. \u201cCalculul impozitului pe venit re\u0163inut din salariu, al contribu\u0163iilor la asigur\u0103rile sociale \u015fi medicale obligatorii de Stat \u043en anul 2005\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 2, 2005);<\/li>\n\n\n\n
    25. \u201cDeterminarea cheltuielilor (economiei) privind impozitul pe venit \u043en anul 2004\u201d (\u201cConsulta\u0163ii \u043en domeniul contabilit\u0103\u0163ii \u015fi impozitelor\u201d, Nr. 3, 2005);<\/li>\n\n\n\n
    26. \u201cDespre reflectarea \u043en eviden\u0163a contabil\u0103 a re\u0163inerilor din salariu\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 5, 2005);<\/li>\n\n\n\n
    27. \u201cDeterminarea cheltuielilor (economiei) privind impozitul pe venit \u043en anul 2005\u201d (\u201cContabilitate \u015fi audit\u201d, Nr. 3, 2006);<\/li>\n\n\n\n
    28. \u201cAnul 2005: modific\u0103ri \u043en modul de determinare a cheltuielilor (economiilor) privind impozitul pe venit. Recomand\u0103ri practice privind determinarea diferen\u0163elor permanente \u015fi temporare\u201d (\u201cConsulta\u0163ii \u043en domeniul contabilit\u0103\u0163ii \u015fi impozitelor\u201d, Nr. 3, 2006);<\/li>\n\n\n\n
    29. \u00ab\u041e \u0441\u0431\u043e\u0440\u0435 \u043d\u0430 \u0431\u043b\u0430\u0433\u043e\u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u043e \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0432 \u043c\u0443\u043d. \u041a\u0438\u0448\u0438\u043d\u044d\u0443\u00bb (\u2116 7, 2006 \u0433. \u00ab\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438\u00bb),<\/li>\n\n\n\n
    30. \u00ab\u042d\u0442\u0430\u043f\u044b \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u0430 (\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0438) \u043f\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0432 2006 \u0433\u043e\u0434\u0443\u00bb (\u2116 3, 2007 \u0411\u041d\u041a),<\/li>\n\n\n\n
    31. \u00ab\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u043e\u0442\u043f\u0443\u0441\u043a\u0430\u00bb (\u2116 8, 2007 \u0411\u041d\u041a),<\/li>\n\n\n\n
    32. \u00ab\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u043e\u0442\u043f\u0443\u0441\u043a\u043d\u043e\u0433\u043e \u043f\u043e\u0441\u043e\u0431\u0438\u044f\u00bb (\u2116 5, 2007 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    33. \u00ab\u041d\u043e\u0432\u043e\u0435 \u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u043e\u043f\u043b\u0430\u0442\u044b \u0442\u0440\u0443\u0434\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0445\u043e\u0437\u0440\u0430\u0441\u0447\u0435\u0442\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439\u00bb (\u2116 9, 2007 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    34. \u00ab\u041e\u0431 \u043e\u0442\u0440\u0430\u0436\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0443\u0431\u044b\u0442\u043a\u043e\u0432 \u0432 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0437\u0430 2008 \u0433\u043e\u0434\u00bb (\u2116 2, 2009 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    35. \u00ab\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u0430 (\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0438) \u043f\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0432 2008 \u0433\u043e\u0434\u0443\u00bb (\u2116 3, 2009 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    36. \u00ab\u0421\u043d\u043e\u0432\u0430 \u043e\u0431 \u043e\u0442\u0441\u0440\u043e\u0447\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u0430\u0445: \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u0438 \u043f\u0443\u0442\u0438 \u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u044f\u00bb (\u2116 4, 2009 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    37. \u00ab\u041e \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0437\u0430 2009 \u0433\u043e\u0434\u00bb (\u2116 2 \u0438 3, 2010 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    38. \u201c\u041c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0439 \u043e\u0442\u043f\u0443\u0441\u043a : \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0435, \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u0438 \u0443\u0447\u0435\u0442 \u043f\u043e\u0441\u043e\u0431\u0438\u0439\u00bb (\u2116 7, 2010 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    39. \u00ab\u0423\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u043b\u0438 \u0430\u0432\u0430\u043d\u0441\u044b \u043f\u043e \u0443\u0441\u043b\u0443\u0433\u0430\u043c \u043f\u0440\u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u043f\u043e\u0440\u043e\u0433\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u041d\u0414\u0421\u00bb (\u2116 6, 2010 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    40. \u00ab\u041e\u0431 \u043e\u043f\u043b\u0430\u0442\u0435 \u043d\u0435\u0440\u0430\u0431\u043e\u0447\u0438\u0445 \u043f\u0440\u0430\u0437\u0434\u043d\u0438\u0447\u043d\u044b\u0445 \u0434\u043d\u0435\u0439\u00bb (\u2116 8, 2010 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    41. \u00ab\u041e \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0437\u0430 2010 \u0433\u043e\u0434\u00bb (\u2116 1 \u0438 2, 2011 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    42. \u00abModul de calculare a uzurii mijloacelor fixe in scopuri fiscale\u00bb (\u2116 3, 2014 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    43. \u00ab\u0422\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0441\u0430\u043b\u044c\u0434\u043e \u0441\u0447\u0435\u0442\u043e\u0432 \u043f\u0440\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0435 \u043d\u0430 \u043d\u043e\u0432\u044b\u0435 \u041d\u0421\u0411\u0423\u00bb (\u2116 4, 2014 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    44. \u00ab\u041f\u043e\u0441\u043e\u0431\u0438\u0435 \u043f\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u043d\u0435\u0442\u0440\u0443\u0434\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438: \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0438 \u0443\u0447\u0435\u0442\u0430\u00bb (\u2116 10, 2014 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    45. \u00ab\u0413\u041d\u0418 \u043d\u0430\u0447\u0430\u043b\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043b\u044c\u0433\u043e\u0442\u044b \u043f\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443\u00bb (\u2116 1, 2015 \u0411\u041d\u041a),<\/li>\n\n\n\n
    46. \u00ab\u041e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0437\u0430 2014 \u0433\u043e\u0434\u00bb (\u2116 2, 2015 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    47. \u00ab\u041e\u0431 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u044f\u0445 \u0438\u0441\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u041e\u041c\u0421 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f \u0432 2015 \u0433\u043e\u0434\u0443\u00bb (\u2116 6, 2015 \u201cContabilitate si audit\u201d),<\/li>\n\n\n\n
    48. \u00ab\u0412\u044b\u043f\u043b\u0430\u0442\u044b \u0432 \u043f\u043e\u043b\u044c\u0437\u0443 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432\u00bb (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    49. \u201c\u0412\u044b\u0447\u0435\u0442 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0433\u043e \u0434\u043e\u043b\u0433\u0430\u201d (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    50. \u201c\u0420\u0430\u0441\u0445\u043e\u0434\u044b \u043f\u043e \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u043c \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f\u043c\u201d (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    51. \u201c\u0421\u043e\u0437\u0434\u0430\u0435\u043c \u0440\u0435\u0437\u0435\u0440\u0432\u044b\u201d (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    52. \u201c\u0421\u0447\u0438\u0442\u0430\u0435\u043c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0437\u0430 2020 \u0433\u043e\u0434\u201d (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    53. \u201c\u041d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b \u0432 2021 \u0433.\u201d (\u2116 3, 2021 \u0411\u041d\u041a),<\/li>\n\n\n\n
    54. \u00ab\u041d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u0438\u0437\u043d\u043e\u0441\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0432 \u0446\u0435\u043b\u044f\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u00bb (\u2116 3, 2022 \u0411\u041d\u041a),<\/li>\n\n\n\n
    55. \u0438 \u0434\u0440.

      <\/li>\n<\/ol>\n\n\n\n

      Caracterizarea profesional\u0103 a auditorului \u2013 MANSUROV MAXIM<\/em><\/strong><\/p>\n\n\n\n

      Anul na\u015fterii<\/em><\/strong> \u2013 1981.<\/p>\n\n\n\n

        \n
      • Certificatul international<\/strong> CAP \u201eCertified Accounting Practitioner\u201d <\/strong>\u2116 0007842 din 15.12.2007,<\/li>\n\n\n\n
      • Diploma <\/strong>ACCA privind Raportarea financiar\u0103 interna\u0163ional\u0103 \u201eDipIFR Russian\u201d <\/strong>(The ACCA Diploma in International Financial Reporting \u201eDipIFR-Russian\u201d) \u2116 1823039 din iunie 2015.<\/li>\n<\/ul>\n\n\n\n

        Domenii de specializare<\/strong><\/p>\n\n\n\n

        Contabilitate, Analiz\u0103 financiar\u0103, Tehnologii informa\u0163ionale \u00een analiz\u0103 \u015fi diagnostic financiar, Auditul financiar.<\/p>\n\n\n\n

        Experien\u0163a <\/strong>PROFESIONAL\u0102<\/strong><\/p>\n\n\n\n

        Noembrie 2001 \u2013 mai 2005 contabil ICS \u201cKnauf-Gips\u201d<\/p>\n\n\n\n

        Iunie 2005 — mai 2009 contabil \u2013 sef adjunct ICS \u201cKnauf-Gips\u201d<\/p>\n\n\n\n

        Iunie 2009 \u2013 prezent   director \u2013 financiar  ICS \u201cKnauf-Gips\u201d Martie 2013 \u2013 prezent \u2013 auditor, compania de audit \u201eSovirina-Audit\u201d SRL.<\/p>\n","protected":false},"excerpt":{"rendered":"

        CARACTERIZAREA PROFESIONAL\u0102 A DIRECTORULUI COMPANIEI DE AUDIT \u2013 ZAHARCENCO IRINA Anul na\u015fterii — 1962 Cet\u0103\u0163enia: Republica Moldova Studii   — superioare […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-85","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"admin","author_link":"http:\/\/sovirina-audit.md\/index.php\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"CARACTERIZAREA PROFESIONAL\u0102 A DIRECTORULUI COMPANIEI DE AUDIT \u2013 ZAHARCENCO IRINA Anul na\u015fterii — 1962 Cet\u0103\u0163enia: Republica Moldova Studii   — superioare […]","_links":{"self":[{"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/pages\/85","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/comments?post=85"}],"version-history":[{"count":3,"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/pages\/85\/revisions"}],"predecessor-version":[{"id":163,"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/pages\/85\/revisions\/163"}],"wp:attachment":[{"href":"http:\/\/sovirina-audit.md\/index.php\/wp-json\/wp\/v2\/media?parent=85"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}