Minimalne stawki dla zawodu bieglego rewidenta

Name: Minimalne stawki dla zawodu bieglego rewidenta
Brand: Wydawnictwo Nasza Wiedza
SKU: 9786209919152
Price: 5120.0 INR
Availability: InStock

by Nelson Jesús Urbaneja Hernández , Ricardo Ruíz

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ISBN13: 9786209919152
Binding: Paperback
Subject: N/A
Publisher: Wydawnictwo Nasza Wiedza
Publisher Imprint: Wydawnictwo Nasza Wiedza
Publication Date: April 24, 2026
Pages: 72
Original Price: USD 57.0
Language: Polish
Edition: N/A
Item Weight: 109 grams
BISAC Subject(s): General

About The Book

Niniejsze badanie analizuje wykonalnośc ustanowienia przepis�w pozwalających na uregulowanie tabeli stawek minimalnych dla Bieglych Rewident�w (CPA) w Panamie, szczeg�lnie w ich pracy jako niezależnych audytor�w. Badanie wynika z niewielkiego zasięgu oficjalnych ram taryfowych, kt�re nie obejmują wszystkich aspekt�w i klasyfikują księgowego z ceną referencyjną odbiegającą od obecnej rzeczywistości, co wygenerowalo nieuczciwą konkurencję, spadek wartości zawodowej oraz ryzyko ekonomiczne, prawne i operacyjne dla CPA. Przyjęto podejście ilościowe z poprzecznym modelem opisowym, wykorzystując pr�bę 16 specjalist�w z sektora księgowego wybranych w drodze prostego losowania warstwowego. Ramy teoretyczne obejmują obowiązujące przepisy, obowiązki CPA, koszty operacyjne, ryzyko zawodowe oraz praktyki stosowane w innych krajach regionu z regulowanymi modelami taryfowymi. Wyniki pokazują, że większośc respondent�w uważa, iż obecne przepisy nie definiują odpowiednich honorari�w i że należy wziąc pod uwagę takie elementy jak ryzyko, zlożonośc pracy, dochody klienta i wolumen transakcji.

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