דבר יו"ר הוועדה - לשכת רואי החשבון

חברים וחברות יקרים,

במסגרת פעילותה של הוועדה לקביעת נוסחי חוות דעת מיוחדים ואישורי רו"ח, נכתבים ונערכים נוסחים של חוות דעת מיוחדות המוסכמים עם הרשויות השונות על בסיס תקני הביקורת 7 ו- 70 של הלשכה, וכן של אישורים אשר מהותיים לעבודתו של רואה החשבון.

לנוסחים מוסכמים אלה חשיבות רבה שכן הם מנחים ומסייעים לרו"ח בנוסח מתאים לנסיבות, וכן פותרים בעיות של אי הסכמה לגבי הניסוחים עם גופים שונים – בעיקר משרדי ממשלה שונים. עם השלמת הפרויקט החשוב ביותר בעבודה זאת, שהינו פרסום נוסחים מוסכמים עם החשב הכללי אשר מעוגנים ב"הוראת חשכ"ל ", וכשירות לחברים, אנו מצרפים קישורים לנוסחים המומלצים על ידינו.

תודתי לחברי הוועדה לקביעת נוסחי חוות דעת מיוחדים ואישורי רו"ח כמו גם לוועדה לתקני ביקורת ולנוהלי ביקורת על עבודתם הברוכה בעריכת הניסוחים השונים.

בברכה,

אורי מורד, רו"ח

יו"ר הוועדה לקביעת נוסחי חוות דעת מיוחדים ואישורי רואי חשבון

לשכת רואי חשבון בישראל

שירותי הלשכה

גופים שעובדים מול הלשכה

© כל הזכויות שמורות 2025

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