ECONOMICE

ACADEMIA DE STUDII BUCURETI

MASTER CONTROL SI

CONTABILITATE, EXPERTIZA

AUDITUL FINANCIAR LA SC. IZOMETAL SA.

Coordonator: Conf. ni!.dr. "IN#A #A$RIELA

Echipa: %ANA IULIANA IZA$ELA SANDU ARINA LARISA

$UCURE&TI '()*

CUPRINS Capitolul I. AUDITUL FINANCIAR CONTABIL - CONCEPT, OBIECTIVE, FUNCII, TIPURI I RE LEMENT!RI 1

...................3 1.1 Definiii i concepte cheie.....3 1.2 Rolul auditului financiar.. .5 1.3 Obiectivele auditului financiar contabil.7 1.4 Tipuri de audit financiar contabil12 Capitolul II. Co"#i$%&atii t%o&%ti'% p&i(i"$!.. .....15 2.1 "uditul bilantului .1# 2.1.1 "uditul capitalurilor. .17 2.1.2 "uditul i$obili%&rilor' a$orti($entelor i provi%ioanelor pentru depreciere...........1) 2.1.3 "uditul (tocurilor i al produciei *n cur( de e+ecuie.............................................1, 2.1.4 "uditarea teri....................................................................................2conturilor la

2.1.5. "uditul tre%oreriei.......................................................................................................23 2.2 "uditul contului pierdere...............................................................................27 2.3 "nali%a flu+urilor de tre%orerie..............................................................................................2) de profit i

).) Au$itul 'o"tului $% p&o*it +i pi%&$%&%...............................................................................),................................................) ).) Au$itul 'o"tului $% p&o*it +i pi%&$%&%...........................................................................), ).- Not% la 'o"tu&il% a"ual%..........................................................................................). CAPITOLUL /. AUDITAREA PRINCIPALELOR CLASE DE CONTURI I A SITUAIILOR FINANCIARE ANUALE LA S.C. I0OMETAL SA................................................................../1 3.1. Or.ani%area $i(iunii de audit.....................................................................................33.2. /on(tituirea i actuali%area fondului de cunotine de(pre client................................31 3.3. Raportul de audit cu privire la (ituaiile financiare pentru e+erciiul *ncheiat la 31 dece$brie 2-12................................................................................................................. 31 3.3.1. /adrul 0uridic........................................................................................................32 3.3.2. 1a%ele pre%ent&rii........................................................................................32 2

3.3.3. "uditul ciclului de finanare.............................................................................32 3.3.4. "uditul ciclului de inve(tire 2 3$obili%&ri corporale i necorporale........................37 3.3.5 "uditul ciclului de e+ploatare................................................................................42 3.3.#. "uditul privind datoriile i creanele fi(cale' (ociale i a(i$ilate..........................54 3.3.7. "uditul flu+urilor de nu$erar................................................................................5) 3.3.). "uditul (ituaiilor financiare...................................................................................#3 3.3.,. /onclu%ii cu privire la (ituaiile financiare pe anul 2-12........................................## 3.3.1-. Opinia cu privire la raport...................................................................................##

CAPITOLUL I AUDITUL FINANCIAR CONTABIL - CONCEPT, OBIECTIVE, FUNCII, TIPURI I REGLEMENTRI

1.1 De !"!#!! $! %&"%e'(e %)e!e %+r,p+cti!a ad+r-rii Ro./ni+i 0a Uni n+a E rop+an- a i.p , introd c+r+a a dit 0 i 1i 2n 3ara noa,tr-. A dit !in+ d+ 0a c !/nt 0 ita0ian 4a dir+56 a a,c 0ta7 c !/nt d+ ori8in+ 0atin-6 tran,for.at 2n ti.p d+ practica an80o,a9on-6 ,+.nific- a:i6 2n ,+n, ,trict6 r+!i:ia cont ri0or r+a0i:at- d+ +9p+r3i ind+p+nd+n3i 2n !+d+r+a +9pri.-rii ,inc+rit-3ii ac+,tora. %rin a dit6 2n 8+n+ra06 ,+ 2n3+0+8+ +9a.inar+a prof+,iona0- a n+i infor.a3ii 2n !+d+r+a +9pri.-rii n+i opinii .oti!at+ a, pra i.a8inii fid+0+ a ,it a3ii0or financiar+ an a0+ prin raportar+a 0a n crit+ri ;,tandard6 nor.-< d+ ca0itat+ . Sit a3ii0+ financiar+ tr+= i+ ,- f rni:+:+ infor.a3ii ti0+ p+ntr adoptar+a d+ci:ii0or n+i opinii a, pra r+8 0arit-3ii 1i

+cono.ic+6 p+ntr a hot-r2 .o.+nt 0 d+ c .p-rar+ ,a !/n:ar+ a n+i in!+,ti3ii d+ capita06 a +!a0 a d+fici+n3+0+ 2n r-,p nd+r+a .ana8+ria0-6 a +!a0 a capacitat+a 2ntr+prind+rii d+ a p0-ti 1i d+ a of+ri a0t+ =+n+ficii an8a>a3i0or ,-i6 p+ntr a +!a0 a 8aran3ii0+ p+ntr cr+dit+ acordat+ 2ntr+prind+rii6 a d+t+r.ina po0itici0+ d+ i.po:itar+6 p+ntr ca0c 0 0 profit 0 i 1i di,tri= ir+a di!id+nd+0or6 a +0a=ora dat+ ,tati,tic+ d+,pr+ !+nit 0 na3iona0. O=i+cti! 0 oric-r i tip d+ a dit 20 con,tit i+ 2.= n-t-3ir+a ti0i:-rii infor.a3i+i. S+ r+3in +0+.+nt+0+ principa0+ car+ d+fin+,c a dit 06 2n 8+n+ra06 a c-ror a=,+n3- poat+ p n+ 2n di,c 3i+ dac- o acti!itat+ +,t+ ,a n a dit 1i an .+: ? +9a.inar+a n+i infor.a3ii tr+= i+ ,- fi+ +9c0 ,i! o +9a.inar+ prof+,iona0-: ? ,cop 0 +9a.in-rii n+i infor.a3ii +,t+ ac+0a d+ a +9pri.a o opini+ a, pra ac+,t+ia7 ? opinia +9pri.at- a, pra n+i infor.a3ii tr+= i+ ,- fi+ r+,pon,a=i0- ,i ind+p+nd+nt-6 c++a c+ pr+, p n+ c- p+r,oana car+ fac+ ac+a,t- +9a.inar+ ar+ an .it+ r+,pon,a=i0it-3i p+ntr acti!itat+a ,a 1i tr+= i+ ,- fi+ o p+r,oan- ind+p+nd+nt-7

? +9a.inar+a tr+= i+ ,- ,+ fac- n oric . ci d p- an .it+ r+8 0i dinaint+ ,ta=i0it+6 c prin,+ 2ntr? n ,tandard ,a nor.- 0+8a0- ,a prof+,iona0- car+ con,tit i+ crit+ri d+ ca0itat+. 1.* ROLUL AUDITULUI FINANCIAR A dit 0 financiar conta=i0 +,t+ ori+ntat ,pr+: a< +e,! !%-,e- ,e.'e%(/,!! %-0,121! %&"%e'(1-2 -2 %&"(-3!2!(/#!! ;po,t 0at+6 principii6 nor.+ 1i r+8 0i d+ +!a0 ar+<6 8+n+ra0 acc+ptat6 a proc+d ri0or int+rn+ ,ta=i0it+ d+ cond c+r+a a8+nt 0 i +cono.ic ;a dit int+rn ,a ,tat tar<. %roc+d ra r+pr+:int- o 2n0-n3 ir+ 0o8ic- d+ op+ra3i ni6 c ,cop 0 d+ a atin8+ n an .it o=i+cti!. =< +e,! !%-,e- $! %e,(! !%-,e- r+f0+ct-rii 2n conta=i0itat+ a ,it a3ii0or financiar+6 i.a8in+a 0or fid+0-6 c0ar- 1i co.p0+t- p+ 2ntr+8 +9+rci3i 0 financiar. A dit 0 tr+= i+ ,- r.-r+a,c- dac- proc+d ri0+ d+ c 0+8+r+ 1i pr+0 crar+ a dat+0or , nt =in+ ,ta=i0it+ 1i dac- ,+ ap0ic- 2n p+r.an+n3-. C/.p 0 d+ ap0ica3ii n+0i.itat a0 conta=i0it-3ii .i0it+a:- 2n fa!oar+a n+i d+onto0o8ii prof+,iona0+ car+ r-,p nd+ 0a tr+i i.p+rati!+: ',10e"#-, ,e412-,!(-(e- $! .!"%e,!(-(e,it a3ii0or financiar+. Ac+a,ta pr+, p n+ o i.a8in+ fid+0- a '-(,!5&"!121!6 a %&"(121! 0e ',& !( $! '!e,0e,e 1i a 2161,!2&, 0e (,e7&,e,!e. A,i8 rar+a i.a8inii fid+0+ d+pind+ d+ r+,p+ctar+a principii0or ar-tat+ .ai , ,. I.portan3a -10!(121! !"-"%!-, %&"(-3!2 con,t- 2n ,porir+a %,e0!3!2!(/#!! !" &,5-#!e! din ,it a3ii0+ financiar+6 p+ntr !iitoar+0+ 0e%!7!! a0+ ti0i:atori0or d+ infor.a3ii. Fapt 0 c!+rificar+a =i0an3 0 i conta=i0 ,+ fac+ d+ n a ditor ind+p+nd+nt6 n = n prof+,ioni,t6 c ca0it-3i .ora0+ d+o,+=it+ conc r- 0a r+a0i:ar+a n+ia dintr+ ca0it-3i0+ infor.a3i+i conta=i0+6 1i an .+ %,e0!3!2!(-(e- +i. %+ntr o fir.-6 -10!(12 r+pr+:int- 1i o +e0e,e %,!(!%/ d+ an,a.=0 p+ntr +!a0 ar+a n+i ,it a3ii financiar?conta=i0+ d+t+r.inat+. E+-21-,e- %,!(!%/ - .!(1-#!!2&, !"-"%!-,e ,+ fac+ d+ n prof+,ioni,t ind+p+nd+nt6 car+ tr+= i+ ,-?1i 2nd+p0in+a,c- .i,i n+a f-r- a 3in+ ,+a.a d+ po,i=i0+ conf0ict+ d+ int+r+,+ +9i,t+nt+ 2ntr+ infor.a3i+ 1i nitat+a a ditat-. Uti0i:atorii d+ infor.a3i+ conta=i0- fo0o,+,c ,it a3ii0+ financiar+ p+ntr d+ci:ii0+ 0or !iitoar+. ti0i:atorii +9t+rni d+

@ntr?o ,f+r- 0ar8- d+ ti0i:atori car+ ia d+ci:ii +cono.ic+6 o=i+cti! 0 ,it a3ii0or financiar+ +,t+ d+ a f rni:a infor.a3ii d+,pr+ po:i3ia financiar-6 p+rfor.an3+0+ 1i .odific-ri0+ po:i3i+i financiar+ car+ ,ati,fac n+c+,it-3i0+ +cono.ic+ a0+ .a>orit-3ii 8+,tionar+ a patri.oni 0 i 1i a r+, r,+0or 2ncr+din3at+. E9i,t+!a0 +:+ .od 0 d+ ad.ini,trar+ ,a ti0i:atori0or. E0+ r+pr+:int- r+: 0tat+0+ ad.ini,tr-rii 2ntr+prind+rii d+ c-tr+ cond c-tor6 inc0 ,i! .od 0 d+ ti0i:atori car+ dor+,c ,a 0 a d+ci:ii r+,pon,a=i0itat+a cond c+rii p+ntr

+cono.ic+: 8A%e.(e 0e%!7!! '&( +!7-, 0e e6e5'21, &'#!1"e- 0e - '/.(,- .-1 - +!"0e !"+e.(!#!- 9" 9"(,e',!"0e,e- ,e.'e%(!+/ .-1 9"2&%1!,e- &,! ,e%&" !,5-,e- %&"01%e,!! . Sit a3ii0+ financiar+ n of+r- toat+ infor.a3ii0+ d+ car+ ti0i:atorii a n+!oi+ p+ntr 0 ar+a d+ci:ii0or +cono.ic+6 d+oar+c+6 2n .ar+ .-, r-6 ac+,t+a arat- +f+ct+0+ financiar+ a0+ nor +!+ni.+nt+ tr+c t+ 1i n of+r-6 d+ r+8 0-6 infor.a3ii n+financiar+. C,e0!3!2!(-(e- 9" !5-4!"e- !0e2/ f rni:at- d+ conta=i0itat+ +,t+ dat- d+ r+,p+ctar+a cadr 0 i conc+pt a0 conta=i06 d+ ap0icar+a cor+ct- a ca0it-3ii proc+d ri0or prod c-tori0or d+ infor.a3ii conta=i0+. A dit 0 +,t+ ch+.at ,- +9pri.+ o opini+ ind+p+nd+nt- a, pra ,it a3ii0or financiar+6 .+nit- 4./ -'e,e 9" 5&0 e4-2 'e (&#! 1(!2!7-(&,!! 0e !" &,5-#!e %&"(-3!2/ . %+ =a:a opini+i 0or6 ti0i:atorii ia d+ci:ii car+ n+c+,it- e+-21-,e- capacit-3ii 2ntr+prind+rii d+ a 4e"e,2161,! 0e "15e,-, p+ntr a p0-ti an8a>a3ii6 f rni:orii6 do=/n:i0+6 d+ a ra.= r,a cr+dit+0+ 1i d+ a p0-ti di!id+nd+0+. A dit 0 tr+= i+ ,- r+,ta=i0+a,c- o 2ncr+d+r+ ,e7&"-3!2/ 2ntr+ ',&01%/(&,!! 1i 1(!2!7-(&,!! d+ infor.a3i+ conta=i0-. Ro0 0 0or d+ a a,i8 ra ti0i:atorii d+ infor.a3ii c- ,?a r+,p+ctat ',!"%!'!!2e %&"(-3!2e 8+n+ra0 acc+ptat+ 1i proc+d ri0+ int+rn+ ,ta=i0it+ d+ cond c+r+a 2ntr+prind+rii6 pr+c . 1i r+f0+ctar+a i.a8inii fid+0+ a ,it a3ii0or financiar+ r+pr+:int- ch+ia , cc+, 0 i 2n .+nir+a p+ car+ o a . 1.: OBIECTIVELE AUDITULUI FINANCIAR CONTABIL %+ntr a a,i8 ra o opini+ co.p+t+nt- 1i ind+p+nd+nt- a, pra i.a8inii fid+0+ c0ar+ 1i co.p0+t+ a patri.oni 0 i6 a ,it a3i+i financiar+ 1i a r+: 0tat+0or 2ntr+prind+ri0or6 a dit 0 ar+ 2n !+d+r+ r+,p+ctar+a nor crit+rii 1i o=i+cti!+ c+ 8 !+rn+a:- n a dit a0 ,it a3ii0or financiar+. ti0i:at+6 d+ principii0+ r+f+ritoar+ 0a r+8 0aritat+ 1i ,inc+ritat+6 d+ ca0it-3i0+ .ora0?prof+,iona0+ a0+

C,!(e,!12 e6)-1.(!+!(/#!! $! !"(e4,!(/#!! 9",e4!.(,/,!2&, Ac+,t crit+ri ar+ 2n !+d+r+ c- toat+ op+ra3i ni0+ patri.onia0+ a fo,t 2nr+8i,trat+ cor+ct 1i int+8ra0 2n conta=i0itat+. %+ntr 2nd+p0inir+a ac+,t i crit+ri 6 a ditor 0 ar+ do - ,o0 3ii : a< a ditor 0 tr+= i+ ,- !+rific+ c .ar+ at+n3i+ proc+d ri0+ ti0i:at+ d+ 2ntr+prind+r+ p+ntr !a0idar+a t t ror 5&0! !%/,!2&, '-(,!5&"!-2e: cr+1t+riAdi.in -ri d+ acti!+6 r+,p+cti! di.in -ri d+ pa,i!+. Ac+a,t- ,o0 3i+ ar+ d+:a!anta> 0 c- n+c+,it- n ti.p 2nd+0 n8at p+ntr !a0idar+. =< a ditor 0 poat+ ti0i:a ,e712(-(e2e !"+e"(-,!e,!!. E0 tr+= i+ ,- ,+ a,i8 r+ c- in!+ntari+r+a a fo,t f-c t- potri!it 0+8ii. Dac- prin in!+ntari+r+ ,?a d+,cop+rit tran:ac3ii n+2nr+8i,trat+ 2n conta=i0itat+6 iar ac+,t+a a 2nr+8i,trat+ 1i +!id+n3iat+. R+,p+ctar+a ac+,t i crit+ri pr+, p n+ ca a ditor 0 ,- ,+ a,i8 r+ c-: ? toat+ op+ra3i ni0+ r+f0+ctat+ 2n doc .+nt+ > ,tificati!+ cor+,p n:-toar+ , nt +!id+n3iat+ 2n conta=i0itat+6 d+ci f-r- o.i,i ni7 ? n +9i,t- op+ra3i ni conta=i0i:at+ d+ .ai . 0t+ ori. C,!(e,!12 ,e-2!(/#!! 9",e4!.(,/,!2&, A ditor 0 ar+ o=0i8a3ia ,- r.-r+a,c- dac- toat+ +0+.+nt+0+ d+ acti! 1i d+ pa,i! 2nr+8i,trat+ 2n conta=i0itat+ , nt ;1.(! !%-3!2e 1i +e,! !%-3!2e6 cor+,p nd c c+0+ id+ntificat+ fi:ic prin in!+ntari+r+ ,a prin a0t+ proc+d ri c . ar fi: confir.-ri pri.it+ d+ 0a t+r3i6 ana0i:+ d+ 0a=orator6 +tc. D+ a,+.+n+a6 ,+ !+rific- dac- acti!+0+ 1i pa,i!+0+ r+,p+ct- principi 0 +ntit-3ii patri.onia0+6 adic- toat+ op+ra3i ni0+ +f+ct at+ apar3in 1i , nt 2n n .+0+ fir.+i. C,!(e,!12 %&,e%(e! 9",e4!.(,/,! 9" %&"(-3!2!(-(e $! - %&,e%(e! ',e7e"(/,! %1 -;1(&,12 %&"(1,!2&, -"1-2e Ac+,t crit+ri ar+ .ai . 0t+ o=i+cti!+ 1i ,+ r+f+r- 0a 0oca0i:ar+a cor+ct- a p+rioad+i pri!ind +0+.+nt+0+ patri.onia0+6 +!a0 ar+a cor+ct- a .odific-ri0or6 i.p tar+a cor+ct- 1i 2ntoc.ir+a cor+ct- a ,it a3ii0or financiar+. fo,t op+rat+6 ,+ con,id+r- c- toat+ op+ra3i ni0+ , nt cor+ct

Pe,!&-0- %&,e%(/ 2n car+ , nt +!id+n3iat+ .odific-ri0+ patri.onia0+ pr+, p n+ r+,p+ctar+a principi 0 i ind+p+nd+n3+i +9+rci3ii0or6 ti0i:ar+a n+i conta=i0it-3i d+ an8a>a.+nt 1i fo0o,ir+a cont ri0or d+ r+8 0ari:ar+. R+8 0ari:ar+a op+ra3i ni0or d p- in!+ntari+r+ conf+r- cor+cta d+0i.itar+ 2n ti.p a ch+0t i+0i0or 1i a !+nit ri0or p+ 2ntr+a8a p+rioad- a +9+rci3i 0 i financiar prin: ? con,tit ir+a6 r+,p+cti! tran,f+r 0 nor pro!i:ioan+ a, pra !+nit ri0or7 ? 2nr+8i,trar+a dif+r+n3+0or d+ c r, !a0 tar af+r+nt+ 0ichidit-3i0or 2n d+!i:+7 ? 2nr+8i,trar+a ch+0t i+0i0or p0-tit+ 1i a !+nit ri0or 2nca,at+ af+r+nt+ +9+rci3ii0or r.-toar+ prin ti0i:ar+a cont ri0or d+ r+8 0ari:ar+7 ? r+parti:ar+a dif+r+n3+0or d+ pr+3 a, pra ch+0t i+0i0or 1i ,toc ri0or6 ca0c 0 0 1i conta=i0itat+a cor+ct- a !aria3i+i ,toc ri0or d+ prod c3i+ finit-7 ? ana0i:a a.orti,.+nt+0or 1i a pro!i:ioan+0or p+ntr d+pr+ci+r+.

Cor+cta 0or +!id+n3i+r+ r+pr+:int- o %&,e%#!e - %&.(121! !.(&,!% 1i at+n +a:- +f+ct 0 d+ d+,incroni:ar+ 2n +!a0 ar+a +0+.+nt+0or patri.onia0+ 2n c+0+ do - .o.+nt+ a0+ ,a0+: !"(,-,e < !e$!,e. E+-21-,e- %&,e%(/ pr+, p n+ ca +0+.+nt+0+ patri.onia0+ ,- fi+ +!a0 at+ confor. c pr+!+d+ri0+ L+8ii Conta=i0it-3ii nr. B'A)CC) 1i c Cadr 0 8+n+ra0 d+ 2ntoc.ir+ 1i pr+:+ntar+ a ,it a3ii0or financiar+ +0a=orat d+ Co.it+t 0 p+ntr Standard+ Int+rna3iona0+ d+ Conta=i0itat+. Sit a3ii0+ financiar+: =i0an3 0 conta=i06 cont 0 d+ profit 1i pi+rd+r+6 ,it a3ia f0 9 ri0or d+ tr+:or+ri+6 infor.a3ii0+ adi3iona0+ c+ tr+= i+ f rni:at+ , = for.a not+0or 0a cont ri0+ an a0+ !or fi ar.oni:at+ 1i c Standard+0+ Int+rna3iona0+ 1i Na3iona0+ d+ Conta=i0itat+. %+ntr o +!a0 ar+ cor+ct-6 tr+= i+ ,- ,+ 3in- cont d+ r.-toar+0+ (,-(-5e"(e %&"(-3!2e: La data intr-rii 2n patri.oni 6 = n ri0+ ,+ +!a0 +a:- 1i ,+ 2nr+8i,tr+a:- 2n conta=i0itat+ 0a !a0oar+a d+ intrar+ d+n .it- +-2&-,e %&"(-3!2/. A ditor 0 tr+= i+ ,- !+rific+ dac- = n ri0+ ad ,+ ca aport 0a capita0 0 ,ocia0 a fo,t 2nr+8i,trat+ 2n f nc3i+ d+ ',e#12 '!e#e!6 1(!2!(-(e-6 .(-,e- $! -5'2-.-,e- ac+,tora6 2n r.a +!a0 -rii +f+ct at+ potri!it 0+8ii. D+ a,+.+n+a6 dac- 31"1,!2e o=3in t+ %1 (!(21 4,-(1!( , nt e+-21-(e 0a +-2&-,e- 0e 1(!2!(-(e 2n f nc3i+ d+ pr+3 0 pi+3+i6 d+ ,tar+a 1i d+ a.p0a,ar+a ac+,tora.
)

Achi:i3ii0+ c (!(21 &"e,&. , nt +!a0 at+ 0a %&.(12 0e -%)!7!#!e 1i 0a co,t 0 d+ prod c3i+ dac- , nt fa=ricar+ 2n 2ntr+prind+r+. A ditor 0 tr+= i+ ,- !+rific+ dac- , nt prin,+ toat+ +0+.+nt+0+ c+ co.p n co,t 0 d+ achi:i3i+: pr+3 0 d+ c .p-rar+6 ta9+0+ n+r+c p+ra=i0+6 ch+0t i+0i0+ d+ tran,port?apro!i:ionar+ 1i a0t+ ch+0t i+0i acc+,orii n+c+,ar+ p+ntr p n+r+a 2n ,tar+ d+ ti0itat+ ,a intrar+ 2n 8+,ti n+ a = n 0 i r+,p+cti!. A ditor 0 tr+= i+ ,- !+rific+ dac- e+-21-,e- %,e-"#e2&, $! 0-(&,!!2&, +,t+ 2nr+8i,trat0a +-2&-,e- 0or "&5!"-2/, r+,p+cti! !a0oar+a d+ intrar+ ;!a0oar+ conta=i0-<. E!a0 ar+a +0+.+nt+0or patri.onia0+ c oca:ia !"+e"(-,!e,!! tr+= i+ !+rificat- d+ a ditor dac- a fo,t r+a0i:at- 0a +-2&-,e- -%(1-2/ ,a d+ 1(!2!(-(e a fi+c-r i +0+.+nt6 dac- a fo,t ,ta=i0it- 2n f nc3i+ d+ ti0itat+a = n 0 i 1i pr+3 0 pi+3+i. S+ !a0id+a:- fapt 0 c- 0-(&,!!2e 1i %,e-"#e2e a fo,t +!a0 at+ 0a !a0oar+a 0or pro=a=i0- d+ 9"%-.-(, r+,p+cti! 0e '2-(/. La 9"%)!0e,e- e6e,%!#!121!6 a ditor 0 !+rific- dac- +9i,t- dif+r+n3+ con,tatat+ 2n p0 , p+ntr e2e5e"(e 0e -%(!+6 2ntr+ !a0oar+a d+ in!+ntar 1i !a0oar+a d+ intrar+6 dif+r+n3- car+ n tr+= i+ conta=i0i:at- ;principi 0 pr d+n3+i<. %+ntr dif+r+n3+0+ con,tatat+ 2n .in , 2ntr+ !a0oar+a d+ in!+ntar 1i !a0oar+a d+ intrar+ a +0+.+nt+0or d+ acti!6 a ditor 0 con,tat- dac- 2n conta=i0itat+ ,?a 2nr+8i,trat dif+r+n3a prin a.orti,.+nt+6 dac- d+pr+ci+r+a +,t+ ir+!+r,i=i0- ,a dac- d+pr+ci+r+a d+ !a0oar+ +,t+ r+!+r,i=i0- ,?a con,tit it n pro!i:ion. %+ntr e2e5e"(e2e 0e '-.!+ d+ nat ra o=0i8a3ii0or ,a datorii0or6 dif+r+n3+0+ con,tatat+ 2n .in , 2ntr+ !a0oar+a d+ in!+ntar 1i !a0oar+a d+ intrar+ n tr+= i+ ,- fi+ 2nr+8i,trat+ 2n conta=i0itat+6 +0+ ,+ .+n3in 0a !a0oar+a d+ intrar+ ;principi 0 pr d+n3+i<. Dac- +9i,t- dif+r+n3+ con,tatat+ 2n p0 , 2ntr+ !a0oar+a d+ in!+ntar 1i c+a d+ intrar+ a +0+.+nt+0or d+ '-.!+ d+ nat ra &32!4-#!!2&, ,a 0-(&,!!2&,6 a ditor 0 r.-r+1t+ dac- ac+a,tdif+r+n3- a fo,t 2nr+8i,trat- 2n conta=i0itat+ prin ch+0t i+0i0or. A ditor 0 tr+= i+ ,- !+rific+ dac- +9i,t- i.o=i0i:-ri corpora0+ prod ,+ ,a circ 0ant+ c cic0 0 n8 d+ fa=rica3i+ .ai .ar+ d+ n an 1i c prind 2n co,t 0 d+ prod c3i+ 1i do=/n:i0+ af+r+nt+ capita0 0 i 2.pr . tat p+ntr finan3ar+a prod c+rii = n 0 i. Ac+,t+ a,p+ct+ tr+= i+ +!id+n3iat+ 1i pr+:+ntat+ 2n not+0+ 0a cont ri0+ an a0+. A ditor 0 !+rific- dac- i.o=i0i:-ri0+ p+ntr car+ ,?a con,tit it pro!i:ioan+ , nt pr+:+ntat+ 2n =i0an3 0a !a0oar+a n+t- =i0an3i+r- D !a0oar+a conta=i0- d+ intrar+ E a.orti:-ri E pro!i:ioan+ p+ntr d+pr+ci+ri. E!a0 ar+a 0a =i0an3 a acti!+0or circ 0ant+ d+pr+ciat+ !a fi
,

ti0i:ar+a ',&+!7!&-"e2&, p+ ,+a.a

+!id+n3iat- 0a +-2&-,e- ,e-2!7-3!2/ "e(/.

Dac- 2ntr+prind+r+a ap0ic- trata.+nt+ conta=i0+ a0t+rnati!+ ;pr+:+ntar+a +0+.+nt+0or patri.onia0+ 0a =i0an3 p+ =a:a .+tod+i +-2&,!! 0e 9"2&%1!,e ,a a a0tor .+tod+ car+ ,- 3incont d+ inf0a3i+<6 a ditor 0 !+rific- !" 21e"#- !e%/,1! e2e5e"( 3!2-"#!e, ca r.ar+ a ap0ic-rii a0t+i +!a0 -ri d+c/t %&.(12 !.(&,!%6 pr+:+ntat+ d+ 2ntr+prind+r+ ,+parat 2n not+0+ 0a cont ri0+ an a0+. D+ a,+.+n+a6 a ditor 0 !+rific- .od 0 d+ +!a0 ar+ a +0+.+nt+0or patri.onia0+ pr+:+ntat+ 2n =i0an36 pr+c . 1i po0itici0+ cont ri0or ti0i:at+: dac- i.o=i0i:-ri0+ , nt inc0 ,+ 2n cont ri0+ an a0+ 0a co,t 0 i,toric ,a 0a !a0oar+a r++!a0 at- 1i dac- ,it a3ii0+ financiar+ a fo,t 2ntoc.it+ confor. c L+8+a Conta=i0it-3ii nr. B'A)CC) 1i c pr+!+d+ri0+ c prin,+ 2n !o0 .+0+ )?* pri!ind R+80+.+nt-ri0+ conta=i0+ ar.oni:at+ c Dir+cti!a a IF?a a C.E.E. 1i c IAS. ="(&%5!,e- %&,e%(/ - 3!2-"#121! %&"(-3!2. A ditor 0 r.-r+1t+ concordan3a car+ tr+= i+ ,- +9i,t+ 2ntr+ dat+0+ 2nr+8i,trat+ 2n %&"(-3!2!(-(e- .!"(e(!%/ 1i 3-2-"#- 0e +e,! !%-,e 01'/ !"+e"(-,!e,e ca =a:- d+ r+f+rin3- p+ntr =i0an3. E9i,t- do - tip ri d+ cor+0a3ii : a< cor+0a3ia dintr+ Re4!.(,12 ;1,"-2 0e e+!0e"#/ %,&"&2&4!%/ 1i tota0 0 ,12-;e2&, c r+nt+ a0+ %&"(1,!2&, d+,chi,+ 2n +!id+n3a ,i,t+.atic- ',!" !$e2e .!"(e(!%e $-) ;R+8i,tr 0 Cart+a Mar+<. =< cor+0a3ia dintr+ %&"(1,!2e -"-2!(!%e 1i %&"(1,!2e .!"(e(!%e car+ ,+ r+a0i:+a:- prin =a0an3a d+ !+rificar+ ana0itic- d+,chi,- p+ntr fi+car+ cont ,int+tic d+ 8rad 0 I ,a II d+:!o0tat 2n ana0itic. So0d ri0+ fina0+ pr+:+ntat+ 2n =a0an3a d p- in!+ntar r+pr+:int- ,it a3ia d+ r+f+rin3p+ntr 2ntoc.ir+a cor+ct- a =i0an3 0 i conta=i0.

O3!e%(!+e2e $! %,!(e,!!2e -10!(121! !"-"%!-, %&"(-3!2

O=i+cti!+0+ a dit 0 i a ,it a3ia financiar- a 2ntr+prind+rii.

2n !+d+r+: patri.oni 06 r+: 0tat 0 +9+rci3i 0 i6 =i0an3 0 1i

Fa0idar+a d+ c-tr+ a ditor a !"(e4,!(/#!! '-(,!5&"!121! ar+ 2n !+d+r+: ? 3in+r+a cor+ct- 1i 0a :i a conta=i0it-3ii7

1-

?r+a0i:ar+a in!+ntari+rii patri.oni 0 i6 cor+cta !a0orificar+ a r+: 0tat+0or ac+,t+ia 1i c prind+r+a ,a 2n =i0an3 0 conta=i07 ? pr+0 ar+a cor+ct- 2n =a0an3a d+ !+rificar+ a dat+0or din cont ri0+ ,int+tic+ 1i concordan3a 0or c cont ri0+ ana0itic+7 ? +f+ct ar+a cor+ct- a t t ror op+ra3i ni0or 0+8at+ d+ 2nr+8i,trar+a 1i .odificar+a capita0 ri0or proprii7 ? +!a0 ar+a cor+ct- a patri.oni 0 i confor. R+8 0a.+nt 0 i d+ ap0icar+ a L+8ii Conta=i0it-3ii nr. B'A)CC) 1i Cadr 0 i 8+n+ra0? 2ntoc.ir+a =i0an3 0 i conta=i0 p+ =a:a =a0an3+i d+ !+rificar+ d p- in!+ntari+r+. G R+a0itat+a 2nr+8i,tr-ri0or conta=i0+ G Int+8ritat+a 2nr+8i,tr-ri0or G %r+:+ntar+a fid+0- a ,it a3ii0or financiar+ C&"(12 0e ',& !( $! '!e,0e,e tr+= i+ r+a0i:at p+ =a:a dat+0or din conta=i0itat+ pri!ind p+rioada d+ raportar+. S+ !a r.-ri d+ c-tr+ a ditor dac- a fo,t r+,p+ctat+ confor. 0+8ii ap0icar+a cor+ct- a principii0or ind+p+nd+n3+i6 pr d+n3+i6 p+r.an+n3+i .+tod+0or6 +!a0 ar+a ,+parat- a +0+.+nt+0or d+ acti! ,a pa,i!6 r+,p+cti! ch+0t i+0i 1i !+nit ri6 nonco.p+n,ar+a6 pra8 0 d+ ,+.nifica3i+ ;dac- an .it+ ch+0t i+0i ,a !+nit ri a o !a0oar+ ,+.nificati!- tr+= i+ pr+:+ntat+ ,+parat 2n ,it a3ii0+ financiar+6 dac- , nt a=at+ri d+ 0a principii0+ conta=i0+ 1i +!a0 ar+a ac+,tora a, pra profit 0 i ,a pi+rd+rii6 a, pra acti!+0or ,a datorii0or 1i a ,it a3ii0or financiar+<. S!(1-#!- !"-"%!-,/ a 2ntr+prind+rii r-./n+ a ditor 0 i. A ditor 0 tr+= i+ ,in!+ntari+r+a .on+tar 0 i +tc. D+ a,+.+n+a6 tr+= i+ ,- !a0id+:+ +9i,t+n3a 8aran3ii0or p+ntr 2.pr . t ri 1i cr+dit+ o=3in t+ d+ a8+nt 0 +cono.ic ,a acordat+ d+ a03i a8+n3i +cono.ici6 +9i,t+n3a ,a n a nor r+, r,+ financiar+ in, fici+nt+. A ditor 0 poat+ prop n+ ti0i:ator 0 i n+0+ ,o0 3ii p+ntr !iitoar+0+ d+ci:ii: ? o=3in+r+a nor !+nit ri financiar+ .a9i.+7
11

n o=i+cti! i.portant 2n acti!itat+a

r.-r+a,c- (,-(-5e"(e2e %&"(-3!2e 1(!2!7-(e p+ntr

+!a0 ar+a cor+ct- a .&201,!2&, 3-"%-,e6 ana0i:a d+ta0iat- a c+c ri0or r+t rnat+A+.i,+6

? .ini.i:ar+a ch+0t i+0i0or financiar+7 ? .ini.i:ar+a ri,c 0 i 1i +f+ct+0or n+fa!ora=i0+ c+ pot r+: 0ta din !aria3ii0+ c r, 0 i !a0 tar7 ? .a9i.i:ar+a f0 9 0 i d+ tr+:or+ri+. 1.> TIPURI DE AUDIT FINANCIAR - CONTABIL In 0it+rat ra d+ ,p+cia0itat+ ,+ di,tin8 .ai . 0t+ tip ri f nda.+nta0+ d+ a dit. @n f nc3i+ d+ .od 0 d+ or8ani:ar+ a f nc3i+i d+ a dit , nt c no,c t+ do a tip ri: A dit int+rn A dit +9t+rn A10!(12 !"(e," r+pr+:int- o +!a0 ar+ ,a .onitori:ar+ or8ani:at- d+ c-tr+ cond c+r+a n+i +ntita3i , = for.a n i ,+!ici pri!ind +9a.inar+a ,i,t+.+0or proprii d+ conta=i0itat+ 1i d+ contro0 int+rn. A dit 0 int+rn +,t+6 2n fapt6 o acti!itat+ ind+p+nd+nt- d+ a,i8 rar+ o=i+cti!- 1i con, 0tati!+ d+,tinat- ,- ada 8+ !a0oar+ 1i ,- antr+n+:+ 2.= nata3ir+a acti!ita3ii n i or8ani,.6 p+ car+ 20 , ,tin+ 2n 2nd+p0inir+a o=i+cti!+0or6 printr?o p+rioad- ,i,t+.atic- 1i ordonat- a +!a0 arii 1i cr+,t+rii +ficacita3ii proc+,+0or d+ 8+,tionar+ a ri,c 0 i d+ contro0 1i d+ cond c+r+. Ca activitate independenta, a dit 0 int+rn ,+ r+f+r- at/t 0a ind+p+nd+n3a f nc3i+i d+ a dit int+rn 2n raport c acti!itat+a d+ a diat+6 c/t 1i 0a o=i+cti!itat+a a ditori0or int+rni. A,tf+06 ,tat t 0 or8ani:atoric a0 f nc3i+i d+ a dit int+rn tr+= i+ ,- fi+ d+ nat r- a p+r.it+ ind+p0inir+a ind+p+nd+nt- a r+,pon,a=i0itati0or ,a0+ d+ a dit. O=i+cti!itat+a ,+ r+f+r- 0a atit din+a d+ ind+p+nd+n3a a ra3iona.+nt 0 i p+ car+ a ditorii int+rni tr+= i+ ,-?0 .+n3in- 2n d+,fa, rar+a a dit-ri0or. Ca activitate de asigurare obiectiv i consultativ, d+,tinat- ,- ada 8+ !a0oar+ 1i ,antr+n+:+ 2.= n-t-3ir+a acti!ita3ii n i or8ani,.6 a dit 0 int+rn con,tit i+ o acti!itat+ d+ +,ti.ar+ ,ta=i0it- 2n cadr 0 n i or8ani,. ca o f nc3i+ a ac+,t ia. Rolul primordial al auditului intern este de a acorda asistena personalului organismului auditat la ndeplinirea responsabilitailor oferind asigurarea ca politicile, procedurile i controalele, effectuate n scopul evitrii erorilor umane i combaterii fraudelor

12

sau a aciunilor gresite, actioneaza efficient. A,tf+06 a ditorii int+rni , nt r-,p n:atori 2n fa3a cond c+rii6 2n 8+n+ra06 1i fa3a d+ c+i car+ ra,p nd d+ f nc3ia d+ a dit int+rn6 2n ,p+cia0. Auditorii interni proc+d+a:- 0a +!a0 ar+a ri,c ri0or 1i ana0i:- op+ra3i ni0or 1i !+rificari0or6 a,f+0 2ncat6 pornind d+ 0a r+: 0tat+0+ a dit 0 i r+a0i:at ,- f rni:+:+ o=i+cti!+0+6 , 8+,tii 1i r+co.andari. Totodata6 cond c+r+a +ntita3ii a,i8 r- ori+ntar+a 8+n+ra0- ad+c!at,f+r+i d+ c prind+r+ 1i acti!ita3i0or car+ r.+a:- a fi , p ,+ a di+rii. A10!(12 e6(e," +,t+ +f+ct at d+ n prof+,ioni,t ind+p+nd+nt 1i ra,p nd+ n+!oi0or t+r3i0or 1i +ntita3ii a diat+ 2n c++a c+ pri!+,t+: 8rad 0 d+ 2ncr+d+r+ car+ poat+ fi acordat tran:ac3ii0or 1i ,it a3ii0or financiar+ a0+ ac+,t ia ; a dit 0 d+ at+,tar+ financiar-<7 r+,p+ctar+a r+80+.+nt-ri0or 0+8a0+6 ,tat t+0or6 r+8 0a.+nt+0or 1i d+ci:ii0or .ana8+ria0+ ;a dit 0 confor.ita3ii ,a 0+8a0ita3ii<7 r,p+ctar+a principii0or +cono.icita3ii6 +fici+n3+i 1i +ficacita3ii 2n acti!itat+a d+,fa, rat- ;a dit 0 p+rfor.an3+i<. A dit 0 +9t+rn +,t+ ind+p+nd+nt d+ .ana8+.+nt 0 +ntita3ii atat , = a,p+ct 0 apr+ci+ri0or +9t+rn+6 c/t 1i a0 atit dinii 8+n+ra0+ fa3a d+ a dit. A dit 0 +9t+rn ar+ 2n c+0+ .ai . 0t+ ca: ri ,arcina d+ a +9a.ina 1i raporta a, pra +ficacita3ii a dit 0 i int+rn. %+ =a:a .o.+nt 0 i 2n car+ ,+ +f+ct +a:- a dit 06 ,+ fac+ di,t nc3i+ 2nt+ a dit 0 pr+!+nti! 1i a dit 0 0t+rior. A dit 0 pr+!+nti! ,+ d+fin+,t+ ca o +9pri.ar+ a op+ra3i ni0or ad.ini,trati!+ ,a financiar+ ant+rior d+,fa, r-rii 0or +ff+cti!+6 a!/nd a!anta> 0 d+ a p t+a pr+!+ni pr+> dicia0 2naint+ ca ac+,ta ,- apara. Tot 1i6 +0 ar+ d+:a!anta> 0 d+ a 8+n+ra n !o0 . d+ . nca +9c+,i!6 pr+c . 1i fapt 0 c- r+,pon,a=i0itat+a ,ta=i0it- p+ =a:a dr+pt 0 i p =0ic n +,t+ c0ar d+finit-. A dit 0 0t+rior ,+ d+fin+1t+ ca o +9a.inar+ a op+ra3i ni0or ad.ini,trati!+ ,a

financiar+ d p- d+,fa, rar+a 0or. E0 poat+ d c+ 0a r+c p+rar+a pa8 =+0or 1i poat+ pr+!+ni r+p+tar+a +rori0or prin ,ta=i0ir+a r+,pon,a=i0ita3i0or c+0or !ino!a3i. A dit 0 pr+!+nti! 1i a dit 0 f nc3ionar+. 0t+rior r+pr+:int- apana> 0 +9c+,i! a0 nor in,tit 3ii

, pr+.+ d+ a dit 1i +,t+ r+80+.+ntat 2n .od +9pr+, prin 0+8i0+ proprii d+ or8ani:ar+ 1i

13

 +9i,t-:

Din p nct d+ !+d+r+ a0 o=i+cti! 0 i 1i ari+i d+ ap0ica=i0itat+ a a dit 0 i a dit 0 confor.ita3ii a dit 0 d+ at+,tar+ financiara dit 0 p+rfor.an3+i

Auditul conformitii ( legalitaii<6 +,t+ a dit d+ at+,tar+ a r+,pon,a=i0ita3ii financiar+ a +ntita3i0or. %r+, p n+ +9a.inar+a 1i +!a0 ar+a 2nr+8i,trari0or financiar+ 1i +9pri.ar+a opinii0or a, pra ,it a3ii0or financiar+ 1i con,t- 2n: an,a.=0 7 a dit 0 ,i,t+.+0or 1i tran:ac3ii0or financiar+6 c prin:/nd +!a0 ar+a a dit 0 contro0 0 i int+rn 1i a0 f nc3ii0or ac+,t ia7 a dit 0 on+,tita3ii 1i a0 caract+r 0 i ad+c!at 2n 0+8at r- c d+ci:ii0+ at+,tar+a r+,pon,a=i0it-3i0or financiar+ a ad.ini,tra3i+i financiar+ 2n

confor.ita3ii c ,tat t+0+ 1i r+80+.+ntari0+ 2n !i8oar+7

ad.ini,trati!+ 0 at+ 2n cadr 0 +ntita3ii a ditat+. Auditul de atestare financiar. D+ . 0ta !r+.+6 a ditori0or din ,+ctor 0 p =0ic 0i ,+ c+r+ ,-?1i +9pri.+ opinia a pra ,it a3ii0or finaciar+ a0+ 8 !+rn 0 i. D+ a,+.+n+a6 2n ,+ctor 0 pri!at6 n a ditor ind+p+nd+nt poat+ f rni:a6 prin rapoart+ d+ a dit6 cr+di=i0itat+a a pra ,it a3ii0or financiar+6 at+,tand ,a n dac- d+c0ara3ii0+ financiar+ pr+:int- corr+ct ,it a3ia financiar- 1i tran:ac3ii0+ +ntita3ii. n practic, de cela mai multe ori, auditul de conformitate i de atestare financiar se deruleaz concomitent i se numeste audit de reglaritate sau audit legislativ. nele !nstituii "upreme de Audit folosesc pentru auditul conformitaii i auditului de atestare financiar termenul generic de audit financiar. Auditul performanei6 con,t- 2n a di+r+a .od 0 i 2n car+ a fo,t r+a0i:at+ +fici+n3a 1i p+rfor.an3a c atin8+r+a o=i+cti!+0or +ntita3ii a diat+.

14

II. C&".!0e,-(!! (e&,e(!%e ',!+!"0? E9a.inar+a 8+n+ra0- a ,it a3ii0or financiar+ ar+ ca o=i+cti!+ principa0+ !+rificar+a dac3!2-"#126 %&"(12 0e ',& !( $! '!e,0e,e6 .!(1-#!- 2161,!2&, 0e (,e7&,e,!e 1i "&(e2e: - , nt co+r+nt+6 3in/nd ,+a.a d+ c noa1t+r+a 8+n+ra0- a 2ntr+prind+rii6 d+ ,+ctor 0 d+ acti!itat+ 1i d+ .+di 0 ,ocia0?+cono.ic7 - dac- principii0+ conta=i0+ 1i r+80+.+nt-ri0+ 2n !i8oar+6 a fo,t r+,p+ctat+ 1i cor+ct ap0icat+7 - +!+ni.+nt+0+ po,t+rioar+ dat+i d+ 2nchid+r+ a =i0an3 0 i a fo,t cor+ct +!a0 at+7 )< %r+:int- o !5-4!"e !0e2/, %2-,/ $! %&5'2e(/ a '-(,!5&"!121! ',!"? +!id+n3a crono0o8ic- 1i ,i,t+.atic- a t t ror op+ra3i ni0or +cono.ico?financiar+7 in!+ntari+r+a patri.oni 0 i6 a cor+ct+i !a0orific-ri a ac+,t+ia 1i a c prind+rii r+: 0tat 0 i 2n =i0an3 a fo,t confor. r+80+.+nt-ri0or 2n !i8oar+7 =a0an3a d+ !+rificar+ a dat+0or din cont ri0+ ,int+tic+ 1i concordan3a dintr+ ac+,t+a 1i cont ri0+ ana0itic+ r+pr+:int- =a:a d+ r+f+rin3- p+ntr =i0an3 0 conta=i07 op+ra3i ni0+ 0+8at+ d+ 2nr+8i,trar+a ,a +f+ct at+ cor+ct7 +!a0 ar+a patri.oni 0 i ,?a +f+ct at confor. r+80+.+nt-ri0or 2n !i8oar+ 1i ,?a r+,p+ctat principii0+ +i7 2ntoc.ir+a =i0an3 0 i conta=i0 p+ =a:a =a0an3+i d+ !+rificar+ a cont ri0or ,int+tic+7 cor+0ar+a dat+0or din not+ c c+0+ din =i0an3. .odificar+a capita0 0 i ,ocia0 a fo,t

'< I5-4!"e- !0e2/, %2-,/ $! %&5'2e(/ - ,e712(-(e2&, : 2ntoc.ir+a cont 0 i d+ profit 1i pi+rd+r+ p+ =a:a dat+0or din conta=i0itat+ pri!ind p+rioada d+ raportar+7 cor+cta i.p tar+ 1i pr+:+ntar+ a !+nit ri0or 1i ch+0t i+0i0or !+rificar+a .od 0 i d+ ca0c 0 a0 profit 0 i i.po:a=i07 ca0c 0 0 cor+ct a0 ch+0t i+0i0or n+d+d cti=i0+ fi,ca0 1i a0 r+d c+ri0or fi,ca0+. Cor+cta 2nr+8i,trar+ 1i +!id+n3i+r+ a i.po:it 0 i p+ profit 1i r+8 0ari:-ri0+ +f+ct at+ 2n r.a in!+ntari+rii. ? @nr+8i,trar+a cor+ct- a profit 0 i n+t 1i di,tri= ir+a 0 i confor. c nor.+0+ 0+8a0+.

*< I5-4!"e- .!(1-#!e! !"-"%!-,e ',!":

15

 +9i,t+n3a 8aran3ii0or p+ntr 2.pr . t ri0+ 1i cr+dit+0+ o=3in t+ ,a acordat+ d+ c-tr+ 2ntr+prind+r+ 7 +9i,t+n3a , fici+nt- a r+, r,+0or financiar+7 .oda0it-3i d+ 2nca,ar+ a cr+an3+0or7 ana0i:a ,it a3i+i f0 9 ri0or d+ tr+:or+ri+. *.1 A10!(12 3!2-"(121!. @n .od d+o,+=it6 a ditor 0 !a r.-ri ca not+0+ 0a cont ri0+ an a0+ ,- r+,p+ct+ di,po:i3ii0+ 0+8a0+ 1i ,- con3in- toat+ infor.a3ii0+ i.portant+ n+c+,ar+ a,i8 r-rii n+i d+p0in+ 2n3+0+8+ri a =i0an3 0 i conta=i0 d+ c-tr+ ti0i:atorii 0 i. A ditor 0 tr+= i+ ,- o=3in- e2e5e"(e ',&3-"(e6 at/t %-2!(-(!+6 c/t 1i %-"(!(-(!+6 p+ntr a ,+ a,i8 ra c- not+0+ ? 2n con3in t 0 0or ? 1i infor.a3ii0+ f rni:at+ , nt ,inc+r+ 1i da 6 2.pr+ nc c+0+0a0t+ doc .+nt+ d+ ,int+:-6 o !5-4!"e !0e2/ a 2ntr+prind+rii. @n cadr 0 ac3i ni0or d+ !+rificar+ a =i0an3 0 i conta=i06 a ditor 0 21i diri>+a:- di0i8+n3+0+ ,a0+ !+rific/nd 1i r+,p+ctar+a %-0,121! %&"(-3!2 %&"%e'(1-2 2n concordan3- c S(-"0-,0e2e I"(e,"-#!&"-2e $! N-#!&"-2e 0e C&"(-3!2!(-(e. A ditor 0 tr+= i+ ,- o=3inn 8rad r+:ona=i0 d+ a,i8 rar+ c- =i0an3 0 r+,p+ct-

conc+p3ii0+ f nda.+nta0+ d+ =a:- a0+ conta=i0it-3ii: - contin itat+a acti!it-3ii d+ +9p0oatar+7 - conta=i0itat+a d+ an8a>a.+nt+. Lip,a contin it-3ii acti!it-3ii 2ntr? n !iitor pr+!i:i=i0 i.p n+ n a0t tip d+ +!a0 ar+ 0a 2nchid+r+a =i0an3 0 i. C+0+0a0t+ principii d+ =a:- n ;r+:id a0-< +,t+ c+a car+ ,+ !a ap0ica. ? principi 0 ',10e"#e! tr+= i+ tratat a,tf+0 2nc/t ',& !(12 ./ !e ,e-26 p+ntr di,tri= i di!id+nd+ ficti!+ 0a ac3ionari ,a a,ocia3i7 ? principi 0 !"0e'e"0e"#e! e6e,%!#!121! a fo,t ap0icat p+ tot parc r, 0 +9+rci3i 0 i. A ditor 0 !+rific- dac- ch+0t i+0i0+ 1i !+nit ri0+ af+r+nt+ +9+rci3i 0 i r+,p+cti! a fo,t 2nr+8i,trat+7 ? =i0an3 0 conta=i0 of+r- co.para=i0itat+a +0+.+nt+0or patri.onia0+ p+ c+0 p 3in do +9+rci3ii financiar+6 .+tod+0+ d+ +!a0 ar+ 1i pr+:+ntar+ , nt id+ntic+ c c+0+ a0+
1#

.ai pot f nc3iona6 d+oar+c+ !a0oar+a 0ichidati!-

a n

an 0 i pr+c+d+nt6 iar dac- , nt .odific-ri6 +0+ ,- fi+ 2n,cri,+ 1i > ,tificat+ 2n not+0+ ata1at+ =i0an3 0 i7 ? +0+.+nt+0+ d+ -%(!+ 1i d+ %-'!(-21,! .! 0-(&,!! , nt +!a0 at+ f-r- a ,+ fac+ co.p+n,-ri 2ntr+ acti!+ 1i pa,i!+6 2ntr+ ch+0t i+0i 1i !+nit ri7 ? =i0an3 0 d+ d+,chid+r+ cor+,p nd+ c =i0an3 0 d+ 2nchid+r+ a +9+rci3i 0 i pr+c+d+nt7 ? a ditor 0 proc+d+a:- p+ntr fi+car+ cont 0a !+rificar+a conta=i0- a cr+di=i0it-3ii co.pon+nt+0or ,a0+ 1i a ,o0d 0 i ,- 7 ? dat+0+ d+ in!+ntar a0+ +0+.+nt+0or d+ acti! 1i d+ pa,i! , nt r+8r pat+ 2n r+8i,tr 0 in!+ntar cantitati! 1i !a0oric6 d p- ca:. A ditor 0 proc+d+a:- 0a o co.parar+ 2ntr+ +-2&,!2e %&"(-3!2e 1i +-2&,!2e 0e !"+e"(-, f rni:at+ d+ 2ntr+prind+r+6 apr+ciind cr+di=i0itat+a 0or. *.1.1 A10!(12 %-'!(-21,!2&,. A ditor 0 !+rific- 2n an,a.=0 ,tr ct ra =i0an3 0 i conta=i0 p+ r.-toar+0+ co.pon+nt+: - C-'!(-21,!2e ',&',!!: a ditor 0 !+rific- 2nr+8i,trar+a 2n cont ri0+ capita0 ri0or proprii a op+ra3i ni0or af+r+nt+ ac+,tora6 confor. d+ci:ii0or Ad n-rii #+n+ra0+. A10!(12 %-'!(-21,!2&, ',&',!! tr+= i+ ,- ai=- ca o=i+cti!+: a# $%&austivitatea ? toat+ .odific-ri0+ apro=at+ d+ Ad nar+a #+n+ra0- a Ac3ionari0or c capita0 0 ,ocia0 a fo,t 2nr+8i,trat+ cor+,p n:-tor 2n conta=i0itat+ b# $%actitatea - Toat+ cr+1t+ri0+ ,a di.in -ri0+ d+ , .+ proprii d+ finan3ar+ , nt r+a0+ 1i cor+,p nd c d+ci:ii0+ cond c+rii. c# $%istena - Capita0 0 ,ocia0 .odificat +,t+ 2n concordan3- c ,tat t 0 1i contract 0 d+ ,oci+tat+ ,a c 4C+r+r+a d+ .+n3i ni 2nr+8i,trat- 0a R+8i,tr 0 Co.+r3 0 i. d# $valuarea - Toat+ .i1c-ri0+ ;cr+1t+ri ,a conta=i0. R+:+r!+0+ din r++!a0 ar+ a fo,t cor+ct ca0c 0at+6 cor+ct 2nr+8i,trat+ 1i +!id+n3iat+ 2n conta=i0itat+. - Di!id+nd+0+ a fo,t ca0c 0at+ cor+ct6 2nr+8i,trat+ cor+,p n:-tor 2n conta=i0itat+ 1i a fo,t apro=at+ d+ Ad nar+a #+n+ra0- a Ac3ionari0or ,a A,ocia3i0or. e# !mputarea corect i perioada corect
17

pri!ir+ 0a

di.in -ri< d+ r+:+r!+ a

fo,t cor+ct 2nr+8i,trat+

- Modific-ri0+ capita0 ri0or proprii a

fo,t 2nr+8i,trat+ 2n p+rioada conta=i0-

cor+,p n:-toar+ prod c+rii +!+ni.+nt 0 i d+ cr+1t+r+ ,a .ic1orar+ a 0or. - Capita0 ri0+ proprii: capita0 0 ,ocia06 r+:+r!+0+6 r+:+r!+0+ din r++!a0 ar+6 di!id+nd+0+6 fond ri0+ proprii p+ntr d+:!o0tar+6 profit ri0+ r+portat+ a fo,t cor+ct c0a,ificat+6 +!id+n3iat+ 1i pr+:+ntat+. - S+ !+rific- concordan3a 2nr+8i,tr-ri0or conta=i0+ c conta=i0it-3ii +tc. *.1.* A10!(12 !5&3!2!7/,!2&,, -5&,(!.5e"(e2&, $! ',&+!7!&-"e2&, 'e"(,1 0e',e%!e,e O=i+cti!+0+ !i:at+ d+ a ditor , nt: $%&austivitatea - S+ !+rific- dac- toat+ .i>0oac+0+ fi9+ , nt 2nr+8i,trat+ 1i toat+ acti!+0+ car+ tr+= i+ capita0i:at+ ;!+:i IAS nr. '*6 4Co,t ri0+ 2ndator-rii< a fo,t cor+ct +!id+n3iat+. $%actitatea - So0d ri0+ cont ri0or d+ i.o=i0i:-ri 0a !a0oar+a conta=i0- a fo,t id+ntificat+6 8r pat+ 1i 2nr+8i,trat+ cor+ct. $%istena - Mi>0oac+0+ fi9+ +9i,t- 2n r+a0itat+ 0a data =i0an3 0 i. Doc .+nt+0+ c+ tr+= i+ !+rificat+ c prind: r+8i,tr 0 .i>0oac+0or fi9+6 rapoart+ d+ +!a0 ar+6 fact ri pro!+nit+ d+ 0a antr+pr+nori6 contract+0+ d+ conc+,ionar+6 fact ri 1i +9tra,+ d+ cont6 proc+,+ !+r=a0+ d+ p n+r+ 2n f nc3i n+6 ca0c 0 0 a.orti:-rii 1i .od 0 d+ con,tit ir+ 1i +!a0 ar+ a pro!i:ioan+0or 'erioada corect - Intr-ri0+ 1i i+1iri0+ d+ acti!+ i.o=i0i:at+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct-. $valuarea Acti!+0+ r++!a0 at+ , nt cor+ct ca0c 0at+ potri!it nor.+0or 0+8a0+ din ;IAS nr. 'C<. Di.in ar+a .i>0oac+0or fi9+ 2n r.a r++!a0 -rii a fo,t cor+ct r+f0+ctat- 2n conta=i0itat+. Corecta prezentare i evideniere - Toat+ ,o0d ri0+ .i>0oac+0or fi9+ a fo,t cor+ct +!id+n3iat+. Infor.a3ii0+ =i0an3i+r+ 1i not+0+ d+ =i0an3 tr+= i+ ,- c prind- infor.a3ii co.p0+t+ c pri!ir+ 0a +9i,t+n3a6 +!a0 ar+a 0or 0a =i0an3. %otri!it Cadr 0 i 8+n+ra0 d+ pr+:+ntar+ a =i0an3 ri0or financiar+6 infor.a3ii0+ c pri!ir+ 0a i.o=i0i:-ri , nt: !a0oar+a conta=i0- =r t- 0a 2nc+p t 0 an 0 i6 cr+1t+ri 1iA,a di.in -ri 2n
1)

nor.+0+ 0+8a0+6 IAS6 L+8+a

c r, 0 an 0 i6 ,o0d 0 fina0 0a *).HII +!a0 at 0a co,t 0 i,toric ;!a0oar+a =r t- 0a intrar+Ar++!a0 at-<. D+ a,+.+n+a6 a.orti:ar+a ca0c 0at- 0a ().()6 a.orti:-ri 2n c r, 0 +9+rci3i 0 i financiar6 ,o0d 0 fina0 a0 a.orti,.+nt+0or 0a *).)'. %ro!i:ioan+0+ p+ntr d+pr+ci+r+a i.o=i0i:-ri0or !or con3in+ ac+0+a1i infor.a3ii ca 1i a.orti:-ri0+. La =i0an36 !a0oar+a .i>0oac+0or fi9+ !a fi +8a0- c !a0oar+a conta=i0- di.in at- 0a a.orti:-ri cor+ct ca0c 0at+ 1i +!id+n3iat+ 2n c r, 0 +9+rci3i 0 i 1i c , .a pro!i:ioan+0or. %+ntr !+rificar+a ac+,tor po,t ri =i0an3i+r+6 a ditor 0 ti0i:+a:- r.-toar+0+ doc .+nt+: a< R+8i,tr 0 .i>0oac+0or fi9+ =< Ca0c 0 0 a.orti:-ri0or c< E!a0 ar+a 0or prin rapoart+0+ co.i,i+i d+ in!+ntar6 +tc. d< Fact ri0+ +.i,+ d+ f rni:ori d+ i.o=i0i:-ri +< Tit0 ri d+ propri+tat+ f< Do,ar 0 d+ proc+,+?!+r=a0+ a0+ A#A6 a0+ Con,i0i 0 i d+ Ad.ini,tra3i+ 8< %roc+,+?!+r=a0+ d+ p n+r+ 2n f nc3i n+ ,a 6 d p- ca:6 d+ ,coat+r+ din f nc3i n+ ,a ca,ar+ h< E9tra,+0+ d+ cont =ancar *.1.: A10!(12 .(&%1,!2&, $! -2 ',&01%#!e! 9" %1,. 0e e6e%1#!e A ditor 0 !+rific- dac- toat+ ,toc ri0+ a fo,t id+ntificat+ 1i inc0 ,+ 2n acti! 0 =i0an3i+r ;+9ha ,ti!itat+a<6 dac- toat+ ,toc ri0+ a fo,t cor+ct +!id+n3iat+ 2n !+d+r+a +!a0 -rii d+ =i0an3 ;+9actitat+<6 dac- co,t 0 ,toc ri0or a fo,t cor+ct ca0c 0at prin .+toda d+ +!a0 ar+ acc+ptat- d+ proc+d ri0+ int+rn+ a0+ cond c+rii. A ditor 0 !+rific- dac- toat+ , .+0+ , nt inc0 ,+ 2n ,it a3ii0+ financiar+ 1i cor+,p nd c +!id+n3+0+ conta=i0+. Ac+,t+ ,toc ri r+8-,it+ 2n acti! 0 =i0an3i+r tr+= i+ ,- +9i,t+ 1i fi:ic ;+9i,t+n3a<. S+ !+rific- dac- ,toc ri0+ a ;ind+p+nd+n3a +9+rci3ii0or<. Stoc ri0+ c o .i1car+ 0+nt- ,a f-r- .i1car+ a fo,t cor+ct +!a0 at+6 0a !a0oar+a n+tr+a0i:a=i0- ;+!a0 ar+<. A ditor 0 tr+= i+ ,- !a0id+:+ dac- toat+ ,toc ri0+ fir.+i , nt inc0 ,+ 2n acti! 0 =i0an3i+r a0 ,oci+t-3ii a ditat+. @n =a:a +tap+0or ant+rioar+6 a ditor 06 prin proc+d ri0+ d+ contro06 ,+ a,i8 r- dac- 8+,ti n+a 1i conta=i0i:ar+a ,toc ri0or a fo,t , p ,+ contro0 0 i int+rn p+r.an+nt. fo,t 2nr+8i,trat+ 2n p+rioada conta=i0- cor+ct-

1,

Te.(e2e 0e %&"(,&2 i?a p+r.i, a ditor 0 i ,- o=,+r!+ ana0i:a !aria3ii0or fa3- d+ p0an 0 d+ prod c3i+ c +9p0ica3ii0+ af+r+nt+6 !+rificar+a p+riodic- a condi3ii0or d+ d+po:itar+6 .od 0 c . ,toc ri0+ , nt p-,trat+ 2n 0oca3ii ,i8 r+6 pr+c . 1i p+r,oan+0+ 8+,tionar+ a tori:at+ car+ r-,p nd d+ ,+c ritat+a 0or. I"+e"(-,!e,e- !7!%/ 'e,!&0!%/ ,a contin - a ,toc ri0or6 r+conci0i+r+a ,o0d ri0or din +!id+n3+0+ conta=i0+ c foi0+ d+ .a8a:i+ 2i p+r.it a ditor 0 i6 p+ =a:a t+,t+0or d+ contro0 +f+ct at+ 2n cadr 0 ',&%e01,!2&, 0e %&"(,&2 !"(e,", ,- tra8- conc0 :ii c pri!ir+ 0a 8rad 0 r+:ona=i0 d+ a,i8 rar+ c- ac+,t+a , nt r+f0+ctat+ cor+ct 2n =i0an3. Indicatorii ,p+cifici c pri!ir+ 0a .(&%1,!6 +!(e7- 0e ,&(-#!e 2i p+r.it a ditor 0 i ,con,tat+ +!+nt a0+0+ di,cr+pan3+ 2n f0 ct a3ii0+ 0 nar+ 1i an a0+ fa3- d+ 'e,!&-0e2e ',e%e0e"(e. E!a0 ar+a ,toc ri0or ar+ ca o=i+cti!+ conc0 :ii a, pra: ? .ini. 0 i dintr+ !a0oar+a n+t- r+a0i:a=i0- 1i co,t 0 0or7 ? .od 0 d+ d+t+r.inar+ a co,t 0 i 0a i+1ir+a 0or p+ntr prod c3i+: FIFO6 co,t 0 .+di pond+rat6 co,t 0 ,tandard7 ? !+rificar+a !a0orii conta=i0+ d+ intrar+ ;fact ri d+ c .p-r-ri6 ca0c 0a3ia co,t ri0or pr+,ta=i0it+ 1i po,tca0c 0 0<. Te.(e2e 0e 0e(-2!1 i?a p+r.i, a ditor 0 i ,- con,tat+ dac- intr-ri0+ 1i i+1iri0+ d+ ,toc ri a fo,t cor+ct conta=i0i:at+ 1i apar3in +9+rci3i 0 i c r+nt6 a,tf+0 2nc/t +0+ ,- fi+ cor+ct +!id+n3iat+ 1i +!a0 at+ 0a =i0an3. D+ a,+.+n+a6 ,toc ri0+ af0at+ 0a t+r3i p+ =a:a in!+ntari+rii 1i c+0+ pri.it+ d+ 0a t+r3i a fo,t +9c0 ,+ din ,it a3ii0+ financiar+ 1i co.parar+a +!id+n3+0or conta=i0+ c r+f0+ctar+a 0or 2n acti! 0 =i0an3i+r. A ditor 0 ,o0icit- cond c+rii ,it a3ia !a0oric- a ,toc ri0or 1i prod c3i+i 2n c r, d+ +9+c 3i+6 pro!i:ioan+0+ con,tit it+ p+ntr d+pr+ci+r+a ac+,tora 2ntoc.it+ 0a data 2nchid+rii +9+rci3i 0 i ,a 0a o dat- c/t .ai apropiat-. A ditor 0 o=3in+ din part+a cond c+rii .+tod+0+ ti0i:at+ 2n toat+ .o.+nt+0+ pri!ind ,toc ri0+ 1i prod c3ia 2n c r,. E0 tr+= i+ ,- ,+ a,i8 r+ d+ concordan3a ac+,tor .+tod+6 d+ p+r.an+n3a 0or 1i 0+ !+rificprin ,onda>. *.1.> A10!(-,e- %&"(1,!2&, 2- (e,#! 2n =i0an3 0 conta=i0 ar+ ca o=i+cti!+: ? concordan3a =a0an3+0or cont ri0or ana0itic+ c cont ri0+ ,int+tic+. ? to3i d+=itorii a fo,t inc0 1i 2n ,it a3ii0+ financiar+ ;+9ha ,ti!itat+<.
2-

? ,o0d ri0+ cont ri0or d+ d+=itori a fo,t cor+ct d+t+r.inat+ 1i 2nr+8i,trat+ 2n .od cor+ct ;+9actitat+<6 iar , .+0+ c prin,+ 2n acti! 0 =i0an3i+r , nt confor.+ c c+0+ din 2nr+8i,tr-ri0+ conta=i0+. ? =a0an3+0+ cont ri0or ana0itic+6 a,i8 r/nd ?,+ d+ concordan3a 0or c cont ri0+ 8+n+ra0+6 ,int+tic+7 ? n in!+ntar a0 cr+an3+0or 1i datorii0or +9i,t+nt+ 0a fin+0+ +9+rci3i 0 i. A ditor 0 ana0i:+a:- ;d+ o=ic+i6 prin ,onda>< ,o0d ri0+ cont ri0or d+ t+r3i p0+c/nd d+ 0a doc .+nt+0+ 1i infor.a3ii0+ conta=i0+ p ,+ 0a di,po:i3ia ,a. E0 c+r+ ,- ,+ proc+d+:+ 0a +f+ct ar+a cor+ct ri0or p+ car+ 0a 8-,+1t+ n+c+,ar+. ? 0a data =i0an3 0 i d+=itorii +9i,t- 2n .od r+a0 ;+9i,t+n3a<. ? toat+ tran:ac3ii0+ c c0i+nt 06 !/n:-ri0+6 tit0 ri0+ d+ !a0oar+ 1i 2nca,-ri0+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct- ;ind+p+nd+n3a +9+rci3ii0or<. Toat+ p0-3i0+ 2n a!an, a fo,t cor+ct ca0c 0at+ 1i +!id+n3iat+ a,tf+0 2nc/t toat+ ch+0t i+0i0+ ,+ fac r+f0+ctat+ 2n ac++a1i p+rioad- d+ conta=i0i:ar+ c ,+r!icii0+ pri.it+. ? +!a0 ar+a cor+ct- a cr+an3+0or c prind+ , .+0+ n+t+ c+ , nt cor+ct +!id+n3iat+ 1i n , nt .ari. ? to3i d+=itorii c prin1i 2n =i0an3 r+pr+:int- cr+an3+ a, pra c0i+n3i0or. D+ a,+.+n+a6 a ditor 0 tr+= i+ ,- !+rific+ dac- p0-3i0+ 2n a!an,6 !+nit ri0+ c+ r.+a:- a fi 2nca,at+ 1i a03i d+=itori inc0 1i 2n acti! 0 circ 0ant =i0an3i+r r+pr+:int- 3e"e !%!! e%&"&5!%e +!!(&-,e ,a tr+:or+ri+ ;n .+rar< d+ 2nca,at. A ditor 0 tr+= i+ ,- ia 2n con,id+rar+ +!+nt a0+0+ ,!.%1,!? ? fir.a a ditat- poat+ , pra+!a0 a cr+an3+0+ ,a0+ 2n 2nc+rcar+a d+ a pr+:+nta o ,it a3i+ financiar- .ai = n- d+c/t 2n r+a0itat+7 ? +9i,t- ri,c 0 ca d+=itorii ,- ,+ af0+ 2n i.po,i=i0itat+a d+ a p0-ti6 c++a c+ 2n,+a.n- c,o0d ri0+ d+=itori0or din =i0an3 tr+= i+ .ic1orat+ p+ =a:a +!a0 -rii proprii a a ditor 0 i7 ? fact ri0+ n i an financiar pot fi 2nr+8i,trat+ 2n a0t- p+rioad-6 +9i,t/nd ri,c 0 ca fi+ +!id+n3iat+ ca !+nit ri. Dac- +ntitat+a !ind+ = n ri6 ,o0d 0 ac+,t+a ,- n r.+a:- a fi 2nca,at+. %ro!i:ioan+0+ p+ntr c0i+n3i inc+r3i6 ,-3-(1,! 1i ,e5!.e6 ,!.(1,"e6 31"1,! ,e(1,"-(e

d+=itori0or +,t+ 2n cor+0a3i+ c ,o0d 0 cont ri0or d+ ,toc ri. ? Ri,c 0 d+ fra d- tr+= i+ 0 at 2n con,id+rar+ d+ c-tr+ a ditor , = a,p+ct 0 cr+an3+0or fa3- d+ t+r3i: ? nitat+a poat+ 2nr+8i,tra !/n:-ri !%(!+e7 fact ri0+ d+ 0a c0i+n3i 1i act a0i:+a:- 1i ;1,"-212 0e +@"7/,!7
21

? d+t rnar+ d+ n .+rar dac- ac+0a1i an8a>at 2nca,+a:- conco.it+nt

? f rt d+ = n ri E r+!+d+r+a cor+,pond+n3+i c r+nt+ c d+=itorii7 ? acordar+a d+ r+d c+ri co.+rcia0+ 1i financiar+ n+a tori:at+7 ? So0d ri an 0at+ E t+,tar+a 0or printr? n +1antion d+ ,o0d ri 1i a> ,tar+a 2nr+8i,tr-ri0or op+rat+ 2n cont ri0+ d+=itori0or. Controa0+0+ int+rn+ ,p+cific+ c0i+n3i0or 1i cont ri0or a,i.i0at+ , nt ori+ntat+ ,pr+ op+ra3i ni0+ co.+rcia0+ c c0i+n3i noi6 ana0i:a p+ d rat+ a ,o0d ri0or c0i+n3i prin !+rificar+a n i +1antion d+ fact ri. D+ a,+.+n+a6 ,+ !+rific- concordan3a 2ntr+ > rna0 0 !/n:-ri0or6 -%(1,! 1i ,e4!.(,e2e %&"(-3!2e. A ditor 0 poat+ , 8+ra fir.+i a ditat+ n+0+ r+co.and-ri 2n c++a c+ pri!+1t+ .od 0 d+ 2nca,ar+ .ai rapid- a fact ri0or6 .ic1orar+a ri,c 0 i d+ n+2nca,ar+ a fact ri0or prin +!a0 ar+a pro!i:ioan+0or p+ntr cr+an3+ d+pr+ciat+. Contro0 0 a, pra !/n:-ri0or6 pr+c . 1i at+n3ia a, pra c0i+n3i0or inc+r3i tr+= i+ ,- fi+ 2n at+n3ia cond c+rii c !5'&,(1,!2&, p+ntr ,cop 0 d+ a pr+!+ni +!+nt a0+0+ cr+an3+ inc+rt+. @.= n-t-3ir+a a .ini.i:a ch+0t i+0i0+ c dif+r+n3+0+ d+ c r, !a0 tar6 id+ntificar+a d+cont-ri0or c cr+ditorii !i:+a:- r+co.and-ri a0+ a ditor 0 i 2n c++a c+ pri!+1t+ 5!%$&,-,e,it a3ii0or 2n car+ c0i+nt 0 ar a!+a po,i=i0itat+a d+ a o=3in+ r+d c+ri financiar+ p+ntr p0ata 2naint+ d+ t+r.+n 0 ,cad+nt6 .ini.i:ar+a t+r.+n 0 i d+ achitar+ a datorii0or fa3- d+ cr+ditori6 f-r- ,- ,+ d+t+rior+:+ r+0a3ii0+ c f rni:orii ,-i. O=i+cti!+0+ d+ a dit c pri!ir+ 0a 0-(&,!!2e 'e (e,5e" ,c rt: ? to3i cr+ditorii a fo,t inc0 1i 2n ,it a3ii0+ financiar+ 1i +9i,t- 2n .od r+a0 0a data =i0an3 0 i7 ? datorii0+ a ? a fo,t ca0c 0at+ a,tf+0 2nc/t ch+0t i+0i0+ , nt 2nr+8i,trat+ potri!it c ,o0d ri0+ d+=itoar+ a0+ ,+r!icii0+ pr+,tat+7 fo,t con,tit it+ pro!i:ioan+ ad+c!at+ 2n 0+8-t r- c cr+ditori0or 1i p+ntr +!+nt a0+ pi+rd+ri r+: 0tat+ din tran:ac3ii0+ d+ c .p-rar+7 ? datorii0+ pr+0i.inat+ 1i a03i cr+ditori inc0 1i 2n =i0an3 r+pr+:int- o=0i8a3ii !iitoar+ ,a , .+ d+ p0-tit. A ditor 0 con,id+r- principa0+0+ ,!.%1,! 0e ,-10/ 1i i.p0icit car+ o=i+cti!+ a fo,t af+ctat+ prin (e.(e2e 0e -10!(: ? o p0at- +ronat- +,t+ f-c t- n i ,a0ariat ,a cond c+rii p+ntr e6)-1.(!+!(-(e-6 +9actitat+a datori+i7
22

n i f rni:or f-r- a a!+a apro=ar+a

+f+ct ar+a p0-3ii7 o=i+cti! 0 af+ctat 2n ac+,t+ ,it a3ii +,t+

? fi1a f rni:or 0 i n coincid+ c > rna0 0 c .p-r-ri0or6 fiind inc0 ,+ fact ri ficti!+ p+ntr p0at-. @n ac+,t+ ,it a3ii , nt af+ctat+ e6-%(!(-(e-6 e6!.(e"#-, pr+c . 1i o=0i8a3ii0+ +ntit-3ii a ditat+7 ? +9i,t+n3a f rni:ori0or ficti!i inc0 1i 2n > rna0 0 d+ c .p-r-ri a cond , 0a p0-3i f-c t+ nor an8a>a3i ai fir.+i a ditat+6 o=i+cti!+0+ a dit 0 i d+ +9actitat+ 1i +9i,t+n3- a op+ra3i ni0or c t+r3i ;cr+ditori< fiind af+ctat+. O r+!i: ir+ a (e.(e2&, 0e -10!(6 p+ntr a +!a0 a ,!.%1,!2e 2n ,it a3ii0+ d+ .ai , , i.p n+: ? !+rificar+a %&"(,&2121! !"(e," c pri!ir+ 0a a tori:ar+a p0-3i0or c-tr+ f rni:ori7 ? r+conci0i+r+a fi1+0or ana0itic+ a0+ f rni:ori0or7 ? r+!+rificar+a > rna0 0 i cr+ditori0or prin r.-rir+a ac+0or f rni:ori c-rora 0i ,?a f-c t p0-3i i0+8a0+7 ? !+rificar+a profit 0 i =r t !a ar-ta o r+d c+r+6 ca r.ar+ a cr+1t+rii !a0orii c .p-r-ri0or 2n co,t 0 !/n:-ri0or f-r- n +chi!a0+nt a0 !a0orii !/n:-ri0or. T+,tar+a contro0 0 i int+rn pri!ind a tori:ar+a an 0-ri0or d+ ,o0d ri a0+ cr+ditori0or prin ,+0+ctar+a n i +1antion d+ ,o0d ri a0+ f rni:ori0or 1i in!+,ti8ar+a oric-ror r+80-ri ,a t+hnici conta=i0+ n+o=i1n it+ 2n cont ri0+ f rni:ori0or. Ac+,t+ t+,t+ +0i.in- ri,c 0 ca , .+0+ c+ a fo,t 2n .od fra d 0o, an 0at+ 2n > rna0 0 f rni:ori0or6 f-r- n .oti! apar+nt6 ,- fi+ r+con,id+rat+. %oat+ +9i,ta ri,c 0 ca fact ri0+ d+ c .p-rar+ ,- fi+ 2nr+8i,trat+ 2n > rna0 ca fiind p0-tit+ f-r- ca 2n +9tra, 0 d+ cont ,- +9i,t+ +!id+n3a ac+,tor p0-3i. A ditor 0 !a +9a.ina fact ri0+ pri.it+ d p- ,f/r1it 0 an 0 i c ,cop 0 d+ a !+rifica dac, .+0+ a fo,t oca:iona0+ 2naint+ ,a d p- 2nch+i+r+a +9+rci3i 0 i financiar confor. doc .+nt+0or > ,tificati!+. R+!+d+r+a ,o0d ri0or n+r+c p+ra=i0+ 1i r+co.and-ri0+ a ditor 0 i c pri!ir+ 0a ac+0+ cont ri c+ r.+a:- a fi tr+c t+ p+ !+nit ri. *.1.A. A10!(12 (,e7&,e,!e! c prind+ 0ichidit-3i0+ 2n cont ri =ancar+ 1i ca,-6 tit0 ri0+ d+ p0a,a.+nt 1i cr+dit+0+ =ancar+ p+ t+r.+n ,c rt. Str ct ra tit0 ri0or d+ p0a,a.+nt c prind+: - ac3i ni cotat+ ,a n+cotat+7 - o=0i8a3i ni cotat+ ,a n+cotat+7 - =on ri d+ t+:a r 1i =on ri d+ ca,- p+ t+r.+n ,c rt7 - ac3i ni 1i o=0i8a3i ni +.i,+ 1i r-,c .p-rat+ d+ ,oci+tat+7
23

- tit0 ri d+ cr+an3+ n+8ocia=i0+. %otri!it S(-"0-,0e2&, I"(e,"-#!&"-2e 0e C&"(-3!2!(-(e 6 cr+dit+0+ p+ t+r.+n ,c rt n , nt +0+.+nt+ d+ tr+:or+ri+. R+,tric3ii0+ a, pra 0ichidit-3i0or =ancar+ tr+= i+ pr+:+ntat+ 2n nota af+r+nt- 0a ,it a3ii0+ financiar+. Not+0+ ata1at+ ,it a3ii0or financiar+ c prind r.-toar+0+ infor.a3ii pri!ind tit0 ri0+ d+ p0a,a.+nt: ? (,-(-5e"(e2e %&"(-3!2e 1(!2!7-(e p+ntr d+t+r.inar+a !a0orii conta=i0+6 ,chi.=ar+a !a0orii d+ pia3- p+ntr +!id+n3a 0or 0a !a0oar+a r+a0i:a=i0-6 r+:+r!+0+ din r++!a0 -ri6 c+,i n+a 0or7 ? %1',!"0e,e- 9" %&"(12 0e ,e712(-(e a do=/n:i0or6 di!id+nd+0or 1i a a0tor !+nit ri o=3in t+ din tit0 ri d+ p0a,a.+nt6 profit 0 ,a pi+rd+r+a r+: 0tat+0or ca r.ar+ a c+,i nii tit0 ri0or7 ? dac- +9i,t- ,e.(,!%#!! i.p ,+ a, pra tran:ac3ii0or nor tit0 ri 7 ? !a0oar+a d+ pia3- a tit0 ri0or d+ p0a,a.+nt p+ pia3a financiar- +!a0 at+ 0a co,t 0 d+ achi:i3i+7 ? ana0i:a d+ta0iat- a portofo0i 0 i d+ in!+,ti3ii: cat+8oria6 d+n .ir+a6 !a0oar+a 0or6 n .-r 0. %+ =a:a ac+,tor not+ a ditor 0 poat+ fac+ r+co.and-ri a, pra r.-toar+0or +0+.+nt+: ? o=3in+r+a nor !+nit ri financiar+ c/t .ai .ari7 ? c . ,+ pot .ini.i:a ch+0t i+0i0+ financiar+7 ? .a9i.i:ar+a f0 9 0 i d+ tr+:or+ri+7 ? c . ,+ pot .ini.i:a ri,c ri0+ af+r+nt+ +f+ct+0or n+fa!ora=i0+ r+: 0tat+ din !aria3ii0+ c r, 0 i !a0 tar. La =i0an36 a ditor 0 tr+= i+ ,- r.-r+a,c- dac- a fo,t 2nd+p0init+ o=i+cti!+ d+ a dit pr+:+ntat+ 2n ta=+0 0 nr.I. T-3e212 ",. B. O3!e%(!+e 0e -10!( 8T,e7&,e,!- P&.(1,! 0e +e,! !%-( ? Toat+ ,o0d ri0+ cont ri0or c r+nt+ 1i a0+ 0ichidit-3i0or6 p0-3i0+ 1i 2nca,-ri0+ a 2nr+8i,trat+ 2n ,it a3ii0+ financiar+ R+8i,tr 0 d+ =anc- cor+,p nd+ c +9tra,+0+ d+ cont6 inc0 ,i! ,o0d ri0+ cont ri0or d+ 0i? fo,t O3!e%(!+12 -10!(121! E9ha ,ti!itat+a

24

P&.(1,! 0e +e,! !%-( chiditat+ J))'KJ)')KJ)'LKJ)'JKJ*))KJ*)LKJ*')K KJ*''KJ*'*KJ*'BKJL))KJL)'KJL' So0d ri0+ cont ri0or d+ 0ichiditat+ a fo,t

O3!e%(!+12 -10!(121!

E9i,t+n3a

cor+ct ca0c 0at+ 1i 2nr+8i,trat+6 iar , .+0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+ c prind in,tr .+nt-ri t+hnic+ conta=i0+ %ro!i:ioan+0+ a fo,t cor+ct +!a0 at+ p+ntr toat+ ,o0d ri0+ d+ =ancToat+ 2nca,-ri0+ 1i p0-3i0+ a fo,t 2nr+8i,trat+ 2n p+rioada conta=i0- cor+,p n:-toar+ 1i n a fo,t 2nca,-ri ,a p0-3i ficti!+ Toat+ d+po:it+0+ p+ t+r.+n ,c rt6 cont ri0+ d+ 0ichidit-3i 0a !+d+r+ r+,p+ct- principi 0 +ntit-3ii patri.onia0+. @.pr . t ri0+ p+ t+r.+n ,c rt r+pr+:int- o=0i8a3ii a0+ nit-3ii fa3- d+ cr+ditori 0a data 2ntoc.irii =i0an3 0 i So0d ri0+ cont ri0or c r+nt+ 0a =-nci a fo,t cor+ct pr+:+ntat+ 1i +!id+n3iat+ 2n =i0an3 E!id+n3i+r+ cor+ctDr+pt ri 1i o=0i8a3ii Ind+p+nd+n3a +9+rci3ii0or E!a0 ar+a

A ditor 0 tr+= i+ ,- +!a0 +:+ ,!.%1,!2e 0+8at+ d+ (,e7&,e,!eC a!/nd 2n !+d+r+ o=i+cti!+0+ d+ a dit6 r.-r+1t+: ? C0i+nt 0 poat+ a!+a .ai . 0t+ ,o0d ri d+ =anc- 1i ca,- d+c/t 2n r+a0itat+ ,a cont ri0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+ n , nt r+a0+ ? @n f nc3i+ d+ int+r+, 0 nit-3ii a ditat+6 profit 0 poat+ fi .a>orat ,a .ic1orat. Fir.a poat+ a!+a 2nca,-ri anticipat+ ,a p0-3i r+,tant+6 a,tf+0 2nc/t ,o0d ri0+ =-ncii 0a ,f/r1it d+ an pot ar-ta o ,it a3i+ .ai fa!ora=i0- d+c/t 2n r+a0itat+. F+rific-ri0+ a ditor 0 i pot d+,cop+ri n+0+ an8a>a.+nt+ 1i +!+ni.+nt+ n+pr+!-: t+ din op+ra3i ni0+ =ancar+6 din tran:ac3ii pri!ind 8+,tionar+a 0ichidit-3i0or.

25

At+n3ia a ditor 0 i tr+= i+ 2ndr+ptat- 1i a, pra ,!.%1,!2&, 0e ,-10/: f rt ri6 cont ri =ancar+ ficti!+6 f rt ri din ca,-6 tran,f+r ri 2n cont 0 p+r,ona0. O=,+r!ar+a dir+ct- 1i contro0 0 a, pra acc+, 0 i 0a dat+0+ din ca0c 0ator6 pr+c . 1i , .+0+ intrat+ 1i tran,f+rat+. %+ntr a dit 0 tr+:or+ri+i +,t+ n+c+,ar n ,+t d+ doc .+nt+: - E9tra,+0+ d+ cont =ancar+ - R+8i,tr 0 d+ ca,- C+c ri0+ p0-tit+Aa,i.i0at+ - %roc+,+?!+r=a0+ a0+ 1+din3+0or Con,i0i 0 i d+ Ad.ini,tra3i+ - Li,ta ,p+ci.+n+0or d+ ,+.n-t ri - Contract+0+ d+ cr+dit c =-nci0+ ,a a0t+ in,tit 3ii financiar+ - Confir.-ri pri.it+ d+ 0a =-nci - $a0an3a d+ !+rificar+ Controa0+0+ int+rn+ +f+ct at+ p/n- 0a =i0an3: t+,t 0 d+ d+ta0i 6 a0t+ t+,t+ c pri!ir+ 0a .od 0 d+ p-,trar+ a carn+t+0or d+ c+c ri6 .od 0 d+ +.it+r+ a 0or 1i ,+.n-t ri0+ a tori:at+. Contro0 0 c+c ri0or r+t rnat+ ;tr+= i+ !+rificat+ dac- a co.parar+a 0or c o copi+ a ,+.n-t ri0or =ancar+<. Dac- toat+ op+ra3i ni0+ , nt co.p t+ri:at+6 a ditor 0 ,+0+ct+a:- o 0 n- c cont ri0+ d+ 0ichidit-3i6 ca0c 0+a:- toat+ 2nca,-ri0+ 1i p0-3i0+ 1i 0+ co.par- c tota0 ri0+ r+a0i:at+ p+ ca0c 0ator. D+ a,+.+n+a6 toat+ cr+dit+0+ p+ t+r.+n ,c rt car+ d+p-1+,c 0i.ita pr+,ta=i0it- d+ cond c+r+ n+c+,it- apro=ar+a Con,i0i 0 i d+ Ad.ini,tra3i+ 1i ,+ !+rific- dac- +9i,t- a,+.+n+a ,+.n-t ri. @.pr . t ri0+ tr+= i+ r.-rit+ 1i ana0i:at+. Ch+0t i+0i0+ c do=/n:i0+ r+: 0tat+ din ac+,t+ 2.pr . t ri tr+= i+ r+!-: t+ d+ dir+ctor 0 +cono.ic6 inc0 ,i! n .+rar 0 c r+nt. E!a0 ar+a ,o0d ri0or =ancar+6 in!+ntari+r+a .on+tar 0 i6 pr+:+ntar+a +9act- a ,o0d ri0or cont ri0or d+ tr+:or+ri+ 2n =i0an36 ana0i:a d+ta0iat- a c+c ri0or +.i,+ 1i pri.it+ r+pr+:intp+ntr a ditor (e.(e 0e -10!( c+?0 cond c 0a apr+ci+r+a 2n .od r+:ona=i0 c- toat+ po,t ri0+ din =i0an3 af+r+nt+ tr+:or+ri+i r+da o i.a8in+ !0e2/6 %2-,/ 1i %&5'2e(/ - 2161,!2&, 0e 2!%)!0!(/#! ,a c- ar+ 2ndoi+0i c pri!ir+ 0a po,t ri0+ =i0an3i+r+ d+ tr+:or+ri+. A ditor 0 ,+ a,i8 r- c- 2ntr+prind+r+a 2ntoc.+1t+ p+riodic o ,it a3i+ co.parati!- a ,o0d ri0or fi+c-r i cont d+ tr+:or+ri+ din conta=i0itat+ c +9tra,+0+ d+ cont =ancar+. Ac+,t+ ,it a3ii co.parati!+ tr+= i+ !+rificat+ c+0 p 3in o dat- p+ ,+.+,tr . do - ,+.n-t ri a tori:at+ prin

2#

 C&"(1,! 0e ,e412-,!7-,e $! -.!5!2-(e: a ditor 0 !+rific- 2ncorporar+a ,a n+2ncorporar+a 2n ac+,t+ cont ri a cont ri0or d+ ch+0t i+0i 1i !+nit ri car+ ,+ r+f+r,trict 0a con3in t 0 ac+,tora. C&"(1,!2e 0e ',&+!7!&-"e: a ditor 0 !+rific- con,tit ir+a ac+,tora p+ =a:a doc .+nt+0or > ,tificati!+ n+c+,ar+ 1i 2nr+8i,trar+a 2n =i0an3 ,a not+. E0 ,+ a,i8 r- cac+,t+ pro!i:ioan+ , nt =in+ conta=i0i:at+6 3in/nd cont d+ ri,c ri0+ 1i pi+rd+ri0+ int+r!+nit+ 2ntr+ data 2nchid+rii +9+rci3i 0 i 1i 2ntoc.ir+a =i0an3 0 i ,a 2ntr+ data 2ntoc.irii =i0an3 0 i 1i data !+rific-rii ac+,t ia d+ c-tr+ a ditor.

*.* A10!(12 %&"(121! 0e ',& !( $! '!e,0e,e Cont 0 d+ r+: 0tat+ r+pr+:int- tota0itat+a ch+0t i+0i0or +f+ct at+ 1i a !+nit ri0or 8+n+rat+ 2n r.a con, . ri0or d+ r+, r,+ d+ c-tr+ o 2ntr+prind+r+ 2n c r, 0 n i +9+rci3i financiar. A ditor 06 p+ =a:a o=i+cti!+0or d+ a dit6 ,+ a,i8 r- dac-: ? toat+ ch+0t i+0i0+ a fo,t inc0 ,+ 2n ,it a3ii0+ financiar+7 ? toat+ ch+0t i+0i0+ 1i c .p-r-ri0+ a fo,t cor+ct 2n, .at+ 1i cor+ct 2nr+8i,trat+7 ac+,t+ ch+0t i+0i 1i achi:i3ii a fo,t tran:ac3ii r+a0+ 2n acti!itat+a +ntit-3ii a ditat+. S .+0+ +!id+n3iat+ 2n ,it a3ii0+ financiar+ , nt confor.+ c in,tr .+nt-ri0+ t+hnic+ conta=i0+7 ? toat+ achi:i3ii0+ 1i ch+0t i+0i0+ , nt af+r+nt+ +9+rci3i 0 i financiar a0 p+rioad+i c r+nt+. @n fa:a d+ p0anificar+ a a dit 0 i ch+0t i+0i0or6 a ditor 0 a d+t+r.inat nat ra 1i ,tr ct ra ch+0t i+0i0or pr+c . 1i for.a d+ +!id+n3- a ac+,tora: .an a0- ,a co.p t+ri:at-. Ri,c ri0+ concr+t+ a0+ fi+c-r i o=i+cti! d+ a dit a0 ch+0t i+0i0or a d+t+r.inat 1i proc+d ri0+ adoptat+ p+ntr ana0i:a ri,c ri0or. @n r.a proc+d ri0or d+ contro0 int+rn i.p ,+ d+ tran:ac3ii0+ d+ c .p-r-ri6 a ditor 0 apr+cia:- ca0itat+a ac+,tor proc+d ri6 pr+c . 1i id+ntificar+a nor +rori d+ ,i,t+. ,a fra d-. A ditor 0 r+a0i:+a:- n r+: .at a0 t+,t+0or a, pra proc+d ri0or d+ contro06 0i,ta t+,t+0or a, pra ,o0d ri0or 1i r 0a>+0or cont ri0or di,tinct6 p+ proc+d ri ana0itic+ 1i t+,t+ d+ d+ta0i 6 c ,cop 0 d+ a 0 a 2n con,id+rar+ ri,c ri0+ d+ fra d- c+ pot ap-r+a 2n 0+8-t r- c cr+ditorii 1i f rni:orii. R!.%1,!2e 0e ,-10/ pot af+cta &3!e%(!+e2e 0e -10!(. D+t+r.inar+a 0or +,t+ r+a0i:atprin t+,t+0+ d+ a dit. Spr+ +9+.p0 : p+ntr n +1antion d+ fact ri ,+ !+rific- nat ra = n ri0or 1i ,+r!icii0or achi:i3ionat+ 1i .od 0 c . , nt ti0i:at+. E9i,t- ri,c 0 ca ac+,t+ = n ri 1i ,+r!icii ,- fi+ ti0i:at+ 2n int+r+, 0 p+r,ona0 a0 nor ,a0aria3i6 1i n p+ntr n+!oi0+ fir.+i.
27

Contro0 0 d+ a tori:ar+ a p0-3i0or +f+ct at+ poat+ d+,cop+ri an .it+ p0-3i c-tr+ f rni:ori ficti!i f-r- apro=ar+a cond c+rii. A,tf+0 d+ ri,c ri pot af+cta +9actitat+a ch+0t i+0i0or6 +9i,t+n3a 0or 1i +9ha ,ti!itat+a. E,t+ n+c+,ar ca a ditor 0 ,- ,+0+ct+:+ an .it+ fact ri a0+ f rni:ori0or car+ a fo,t tota0 ,a par3ia0 ,tornat+ din > rna0 0 d+ c .p-r-ri f-r- nici o +9p0ica3i+. S+ r.-r+1t+ dac- 0t+rior ac+,t+ fact ri a fo,t 2nr+8i,trat+ 1i achitat+ f-r- ,- +9i,t+ ordin+ d+ p0at- ,a i+1iri d+ n .+rar prin ca,-. A,tf+0 d+ ri,c ri af+ct+a:- e6!.(e"#- ch+0t i+0i0or c prin,+ 2n cont 0 d+ r+: 0tat+. A ditor 0 ana0i:+a:- !a0oar+a +rori0or p+,t+ ',-412 0e .e5"! !%-#!e a0 ch+0t i+0i0or 1i con,tat- dac- ac+,t+a inf0 +n3+a:- 2n .od .e5"! !%-(!+ %&"(12 0e ,e712(-(e. La 2nchid+r+a +9+rci3i 0 i financiar conta=i06 a ditor 0 +9a.in+a:- o ,+ri+ d+ cont ri c !a0ori ,+.nificati!+: rat+0+ 0a chirii 1iA,a do=/n:i0+ p+ntr contract+0+ d+ 0+a,in8 op+ra3iona0 1iA,a financiar6 ch+0t i+0i0+ c co.i,ioan+ 1i onorarii6 ,a0arii0+ 1i ch+0t i+0i0+ ,ocia0+ 1i fi,ca0+6 2.pr . t ri0+6 d+c0ara3ii0+ d+ i.p n+r+ 1i d+cont ri0+ d+ TFA6 p0-3i0+ +f+ct at+. A ditor 0 !a tr+= i6 2n =a:a o=i+cti!+0or ,a0+ d+ a dit6 ,- +9a.in+:+ dac-: - toat+ !+nit ri0+ a fo,t inc0 ,+ 2n ,it a3ii0+ financiar+7 - toat+ cr+an3+0+ 1i !+nit ri0+ a fo,t cor+ct 2n, .at+ 1i 2nr+8i,trat+ 1i dac- r+pr+:inttran:ac3ii r+a0+ a0+ ,oci+t-3ii a ditat+. A ditor 0 ana0i:+a:- dac- , nt cor+ct ca0c 0at+ =a:+0+ d+ i.po:itar+ p+ntr di!+r,+ i.po:it+6 ta9+6 contri= 3ii 1i fond ri ,p+cia0+6 cot+0+ ap0icat+ 1i , .+0+ d+ p0at-. E9a.in+a:dac- =a:+0+ d+ i.po:itar+ a, pra cont ri0or d+ !+nit ri , nt cor+ct ca0c 0at+ 1i 2nr+8i,trat+. A0-t ri d+ cond c+r+a 2ntr+prind+rii a ditat+6 ,+ ana0i:+a:- +rori0+ con,tatat+ 1i daca ditor 0 r+co.and- +f+ct ar+a cor+c3ii0or cor+,p n:-toar+ ca fiind > ,tifica=i0+. A ditor 0 ana0i:+a:- ,it a3ia co.parati!- a cont ri0or d+ !+nit ri 1i ch+0t i+0i p+ =a:a ,o0d ri0or int+r.+diar+ d+ 8+,ti n+ 1i ,ta=i0+1t+ conc0 :ii0+ c+ ,+ i.p n.

*.: A"-2!7- 2161,!2&, 0e (,e7&,e,!e d+ +9p0oatar+6 in!+,ti3i+ 1i finan3ar+ p+r.it+ a ditor 0 i ,- fac- apr+ci+ri a, pra 216121! "e( 0e (,e7&,e,!e din acti!itat+a d+ +9p0oatar+6 a, pra f0 9 ri0or ,p+cific+ cic0 0 i d+ !"+e.(!,e 1i !"-"#-,e p+ t+r.+n 0 n8.

2)

*.> N&(e 2- %&"(1,!2e -"1-2e A ditor 0 ,o0icit- not+0+ 0a ,it a3ii0+ financiar+ pri!ind capita0 ri0+ proprii7 acti!+0+ i.o=i0i:at+7 pro!i:ioan+0+ p+ntr ri,c ri 1i ch+0t i+0i 1i a0t+ pro!i:ioan+7 r+parti:ar+a profit 0 i7 ana0i:a r+: 0tat 0 i din +9p0oatar+7 ,it a3ia cr+an3+0or 1i datorii0or7 principii6 po0itici 1i .+tod+ conta=i0+7 ac3i ni 1i o=0i8a3i ni7 infor.a3ii pri!ind ,a0aria3ii6 ad.ini,tratorii 1i dir+ctorii6 a0t+ infor.a3ii. %+ =a:a 0or6 a ditor 0 ana0i:+a:-: ? +!o0 3ia cont ri0or pr+:+ntat+ d+ ac+,t+ an+9+6 d+ci:ii0+ 0 at+ d+ cond c+r+ ,a .-, ri0+ prop ,+ d+ ac+a,ta7 ? .od 0 d+ r+,p+ctar+ a .+tod+0or d+ +!a0 ar+ a po,t ri0or din =i0an3 1i din cont 0 d+ r+: 0tat+ ? .+tod+0+ fo0o,it+ p+ntr pro!i:ioan+0or. %+ =a:a not+0or6 ,+ pot ca0c 0a rat+ d+ ,tr ct r- a =i0an3 0 i6 c+ pot fi int+rpr+tat+ 2n 0ti.a fa:- a a dit 0 i. Ac+a,t- +tap- fina0- p+r.it+ r+co.and-ri0+ fina0+ c p+r,oana car+ 8+,tion+a:- patri.oni 06 .oda0itat+a d+finiti!- d+ pr+:+ntar+ a ,it a3ii0or financiar+ 1i .ai a0+, r+!i: ir+a fina0- a opini+i a ditor 0 i6 p+ car+ o !a pr+:+nta ad n-rii 8+n+ra0+ prin raport 0 ,- d+ a dit. Pe"(,1 & -"-2!7/ 0e(-2!-(/ - .!(1-#!!2&, !"-"%!-,e, +&5 ',e7e"(- 1" .(10!1 ',!+!"0 3!2-"#12 %&"(-3!2, %&"(12 0e ',& !( $! '!e,0e,e, (-32&12 0e !"-"#-,e $! (-32&12 0e (,e7&,e,!e. ca0c 0 0 a.orti:-rii 1i .od 0 d+ f nda.+ntar+ a

2,

CAPITOLUL :. AUDITAREA PRINCIPALELOR CLASE DE CONTURI I A SITUAIILOR FINANCIARE ANUALE LA S.C. IZOMETAL SA.

A dit 0 financiar r+pr+:int- acti!itat+a d+ +9a.inar+ 2n !+d+r+a +9pri.-rii d+ c-tr+ a ditorii financiari a n+i opinii a, pra ,it a3ii0or financiar+6 2n confor.itat+ c ,tandard+0+ d+ a dit6 ar.oni:at+ c ,tandard+0+ int+rna3iona0+ d+ a dit 1i adoptat+ d+ Ca.+ra A ditori0or Financiari din Ro./nia. A ditorii financiari a o=0i8a3ia prof+,iona0- 1i d+ +tic- prof+,iona0- ,- ,+ infor.+:+ c pri!ir+ 0a pro=0+.+0+ acti!it-3i0or 1i op+ra3i ni0or c+ con,tit i+ o=i+ct a0 a dit 0 i financiar6 car+ tr+= i+ ,- fi+ d+,f-1 rat+ 2n confor.itat+ c r+80+.+nt-ri0+ 2n !i8oar+ 1i c ,tandard+0+ ad+c!at+. %+ntr o .ai = n- 2n3+0+8+r+ a acti!it-3ii d+,f-1 rat+ d+ c-tr+ n a ditor financiar6 a. con,id+rat c- +,t+ n+c+,ar- +0a=orar+a n+i .i,i ni d+ a dit 0a o ,oci+tat+ co.+rcia0- 1i pr+:+ntar+a +tap+0or ac+,t+ia. :.1. O,4-"!7-,e- 5!.!1"!! 0e -10!( Mi,i n+a d+ a dit +,t+ d+finit- ca o ,arcin- ,+parat- 1i id+ntificat-6 car+ ,+ fina0i:+a:prin +.it+r+a d+ c-tr+ a ditor a n i p nct d+ !+d+r+6 d+c0ara3i+ ,a opini+6 con,+.nat+ potri!it nor r+8 0i 2ntr? n raport6 a, pra 2nd+p0inirii nor o=i+cti!+ c0ar+ 1i =in+ d+t+r.inat+ af+r+nt+ n i 8r p ,tr ct rat p+ ac3i ni6 acti!it-3i6 pro8ra.+ ,a or8ani,.+ n .it+ 8+n+ric +ntitat+ a ditat-. Indif+r+nt d+ o=i+cti!+0+ ,a0+6 o .i,i n+ d+ a dit inc0 d+ 2n .od tipic r.-toar+0+ +tap+: 1. Etapa preliminar6 car+ con,t- 2n ad nar+a 1i +!a0 ar+a ini3ia0- a infor.a3ii0or d+,pr+ +ntitat+6 +!a0 ar+a pr+0i.inar- a ,i,t+.+0or conta=i0 1i d+ contro0 int+rn6 d+finir+a o=i+cti!+0or d+ta0iat+ a0+ a dit 0 i6 +!a0 ar+a ini3ia0- a r+, r,+0or n+c+,ar+ a dit 0 i 1i ,ta=i0ir+a ca0+ndar 0 i d+ 0 cr 7 2. Etapa de planificare6 car+ c prind+ r.atoar+0+ ac3i ni: +0a=orar+a p0an 0 i d+ a dit6 ,ta=i0ir+a 0+8-t rii c +ntitat+a a ditat-6 2ntoc.ir+a pro8ra.+0or d+ a dit ca p-r3i co.pon+nt+ a0+ p0an 0 i d+ a dit 1i apro=ar+a p0an 0 i d+ a dit7 3. Etapa de lucru n teren6 car+ con,t- 2n co0+ctar+a 1i +!a0 ar+a pro=+0or d+ a dit6 r+dactar+a nor conc0 :ii ini3ia0+6 r+!+d+r+a int+ri.ar- ;pro!i:ori+<6 id+ntificar+a 1i apro=ar+a oric-ror .odific-ri n+c+,ar+ ,- fi+ ad ,+ p0an 0 i d+ a dit7 4. Etapa raportrii6 2n car+ a ditor 0 d+,f-1oar- r.-toar+0+ ac3i ni: proi+ctar+a 1i ana0i:a conc0 :ii0or6 opinii0or6 r+co.and-ri0or6 r+ana0i:ar+a6 apro=ar+a 1i p =0icar+a r+: 0tat+0or6
3-

p n+r+a d+ acord a r+, r,+0or fo0o,it+ c

c+0+ a0ocat+ prin p0an 0 d+ a dit6 +!a0 ar+a

p+rfor.an3+i +chip+i d+ a dit ;0a ni!+0 0 in,tit 3i+i , pr+.+ d+ a dit ,a a ,oci+t-3ii d+ a dit<7 5. Etapa de post-angajare6 car+ con,t- 2n , pra!+8h+r+a i.pact 0 i p+ car+ 20 ar+ a, pra +ntit-3ii a ditat+. :.*. C&".(!(1!,e- $! -%(1-2!7-,e- &"0121! 0e %1"&$(!"#e 0e.',e %2!e"( C0i+nt 0 no,tr +,t+ r+pr+:+ntat d+ SC.IZOMETAL SA.6 o p+r,oan- > ridic- ro./ncar+ a fo,t 2nfiin3at- 2n an 0 )CCL6 2n =a:a 0+8ii nr. *)A)CC( pri!ind ,oci+t-3i0+ co.+rcia0+. O=i+ct 0 principa0 d+ acti!itat+ 20 r+pr+:int- co.+r3 0 c ridicata a0 .+ta0+0or 1i .in+r+ ri0or .+ta0ic+. Soci+tat+a ar+ n capita0 ,ocia0 int+8ra0 pri!at d+ I)'.'JM 0+i6 co.p , din J.((( ac3i ni6 a!/nd !a0oar+a no.ina0- d+ )L'6LJ 0+iAac3i n+6 2.p-r3it 2n .od +8a0 0a c+i doi ac3ionari. :.:. R-'&,(12 0e -10!( %1 ',!+!,e 2- .!(1-#!!2e !"-"%!-,e 'e"(,1 e6e,%!#!12 9"%)e!-( 2- :1 0e%e53,!e *D1*. %0an 0 d+ a dit +,t+ con,tr it p+ r.-toar+0+ .e%#!1"!? 1. 2. 3. 4. 5. Cadrul juridic; Ba ele pre entrii; !uditul ciclului de finan"are# Str ct ra capita0 0 i ,ocia07 Sit a3ia .odific-rii capita0 ri0or proprii 2n an 0 '()'7 !uditul ciclului de in$estire - %mo&ili ri corporale 'i necorporale; !uditul ciclului de e(ploatare# 1. 2. 3. A dit 0 ,toc ri0or7 A dit 0 cr+an3+0or6 datorii0or co.+rcia0+ 1i financiar+

!uditul pri$ind datoriile 'i crean"ele fiscale) sociale 'i asimilate# A dit 0 fi,ca0 pri!ind i.po:it 0 p+ profit7 A dit 0 fi,ca0 pri!ind ta9a p+ !a0oar+ ada 8at- ;TFA<7 A dit 0 fi,ca0 a0 r+. n+r-rii factor 0 i for3- d+ . nc-7

!uditul flu(urilor de numerar; !uditul situa"iilor financiare# Cont 0 d+ profit 1i pi+rd+r+7 A dit 0 =i0an3 0 i conta=i07 Ana0i:a principa0i0or indicatori +cono.ico?financiari7
31

4. 5.

Conclu ii cu pri$ire la situa"iile financiare pe anul 2*12; +pinia cu pri$ire la raport.

:.:.1. C-0,12 ;1,!0!% Confor. act 0 i d+ 2nfiin3ar+6 SC. IZOMETAL SA . +,t+ o p+r,oan- > ridic- ro./n-6 2nfiin3at- 0a data d+ (J.(L.)CCL6 2n =a:a L+8ii nr. *)A)CC( pri!ind ,oci+t-3i0+ co.+rcia0+ r+p =0icat-6 c .odific-ri0+ 1i co.p0+t-ri0+ 0t+rioar+. Soci+tat+a +,t+ 2nr+8i,trat- 0a Ofici 0 R+8i,tr 0 i Co.+r3 0 i , = n .-r 0 "L(AB*B*A)CCL6 a!/nd CUI RO JI)CMJ'. O=i+ct 0 d+ acti!itat+ 20 r+pr+:int- co.+r3 0 c ridicata a0 .+ta0+0or 1i .in+r+ ri0or .+ta0ic+. S+di 0 ,oci+t-3ii ,+ af0- 2n $ c r+1ti6 Strada Ronda6 nr.'(6 ,+ctor '. Conclu ie# Entitat+a a ditat- +,t+ 0+8a0 con,tit it- 1i 21i d+,f-1oar- acti!itat+a confor. r+80+.+nt-ri0or din Ro./nia. :.:.*. B-7e2e ',e7e"(/,!! %+rioada acop+rit- d+ ,it a3ii0+ financiar+ a ditat+ +,t+ ().().'()' E *).)'.'()'. Sit a3ii0+ financiar+ a0+ SC. IZOMETAL SA. , nt 2ntoc.it+ 2n 0+i. Ac+,t+a a fo,t +0a=orat+ 2n confor.itat+ c r+80+.+nt-ri0+ conta=i0+ ar.oni:at+ c Dir+cti!a a IF?a a Co. nit-3ii Econo.ic+ E rop+n+ 1i Standard+0+ Int+rna3iona0+ d+ Conta=i0itat+6 ;IAS<. :.:.:. A10!(12 %!%2121! 0e !"-"#-,e ,tructura capitalului social Soci+tat+a a fo,t 2nfiin3at- d+ c-tr+ n a,ociat nic6 iar !a0oar+a capita0 0 i ,ocia0 a fo,t d+ 'J(.((( USD6 din car+ )JJ.((( USD a fo,t d+p 1i 0a 2nfiin3ar+6 0a c r, 0 $NR d+ '6J' 0+iAUSD6 r+,p+cti! *C(.C)L 0+i6 r+,t 0 d+ CJ.((( USD r./nd a ,+ d+p n+ 2n p+rioada '()) E '()M6 0a n c r, $NR d+ *6*B 0+iAUSD6 r+,p+cti! *').*L' 0+i. Ad nar+a #+n+ra0- a A,ocia3i0or6 2ntr nit- 0a data d+ (I.(B.'()'6 a hot-r/t r+tra8+r+a a,ociat 0 i nic6 prin c+,ionar+a int+8ra0- a p-r3i0or ,ocia0+. A,tf+06 0a *).)'.'()'6 ,oci+tat+a a!+a n capita0 ,ocia0 , =,cri, 1i !-r,at d+ 'J(.((( USD6 +chi!a0+nt 0 a I)'.'JM 0+i. Capita0 0 ,ocia0 +,t+ di!i:at 2n J.((( p-r3i ,ocia0+ +8a0+ 1i indi!i:i=i0+6 fi+car+ a!/nd o !a0oar+ no.ina0- d+ )L'6LJ 0+i. Str ct ra capita0 0 i ,ocia0 0a *).)'.'()' +,t+ r.-toar+a: A.&%!-( A0+9andr D .itr &t+fan R-d 0+,c
32

V-2&-,e 1"!(-,/ )L'6LJ )L'6LJ

N,. -%(!1"! '.J(( '.J((

P,&%e"( EFG J( J(

V-2&-,e %-'!(-2 .&%!-2 E2e!G *JM.)'B 0+i *JM.)'B 0+i

T&(-21,!

A.DDD

1DD

B1*.*AH 2e!

Conclu ie# La *).)'.'()' capita0 0 ,ocia0 , =,cri, 1i !-r,at a0 ,oci+t-3ii +,t+ 2n !a0oar+ d+ I)'.'JM 0+i6 con,tit it din J.((( p-r3i ,ocia0+6 !a0oar+a no.ina0- a n+i p-r3i fiind d+ )L'6LJ 0+i. Capita0 0 ,ocia0 a0 ,oci+t-3ii apar3in+ ac+,t+ia 1i a fo,t !-r,at int+8ra0. ,itua"ia modificrii capitalurilor proprii pe anul 2*12 E!o0 3ia capita0 ri0or proprii p+ +9+rci3i 0 financiar '()'6 co.parati! c '()): C-'!(-21,! ',&',!! Capita0 ,ocia0 !-r,at R+:+r!+ din r++!a0 ar+ R+:+r!+ A0t+ r+:+r!+ %rofit n+r+parti:at ;din +9+rci3ii ant+rioar+< %i+rd+r+ n+acop+rit- pro!+nit- din adoptar+a p+ntr pri.a dat- a IAS6 .ai p 3in IAS 'C R+: 0tat 0 +9+rci3i 0 i E So0d cr+ditor R+parti:ar+a profit 0 i T&(-2 *II.LIM *II.LIM *.:HD.*AD I*.''J ( *.AH*.*I: *(L.'J) *II.LIM -*D*.D>: :1.1*.*D11 *C(.C)L ).M'I.)B) I(.LMJ ( MMI.JBB *CJ.BCB :1.1*.*D1* I)'.'JM ).M'I.)B) I(.LMJ ( IC.)MM ( A3-(e,e *').*L' ( ( ( JBB.LL' *CJ.BCB

Capita0 ri0+ proprii a fo,t inf0 +n3at+ 2n +9+rci3i 0 financiar '()'6 2n ,+n, 0: A. C,e$(e,!! 0e 1.1HB.I>* 2e! %&5'1.e 0!"? Cr+1t+r+a capita0 0 i ,ocia0 !-r,at @nr+8i,trar+a r+: 0tat 0 i +9+rci3i 0 i financiar '())6 2n confor.itat+ c L+8+a conta=i0it-3ii nr. B'A)CC) Acop+rir+a pi+rd+rii pro!+nit- din adoptar+a *CJ.BCC Le! *').*L' *II.LIM

p+ntr pri.a dat- a IAS %rofit 0 +9+rci3i 0 i financiar '()) I*.''J B. Re01%e,!! 0e :BB.>BH 2e! %&5'1.e 0!"? Le! Tran,f+r 0 profit 0 i +9+rci3i 0 i financiar '()) *II.LIM 2n cat+8oria profit 0 i n+r+parti:at -+!%E .E /0C10 1.

33

Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Capita0 ri Capito0: Capita0 ri proprii S =capito0:Capita0 Socia0 Intoc.it: %.I. Data Intoc.irii: )J6('6'()* R+!i: it: S.A. Data R+!i: irii: 'B6('6'()* R+f+rinta: D.E. N1

1. O3!e%(!+? e%&austivitatea( toat+ .odific-ri0+ apro=at+ d+ Ad nar+a #+n+ra0- a Ac3ionari0or c conta=i0itat+ *. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+p n:atoar+ :. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar+ ,i R+8i,tr Cart+a Mar+ >. C-2%12e .! A"-2!7-? In Ad nar+a #+n+ra0a a Actionari0or ,+ d+cid+ .a>orar+a capita0 0 i ,ocia0 prin +.i,i n+a d+ noi acti ni: a,tf+0 )((( acti ni c !a0or+a d+ +.i,i n+ d+ *'*6L( ,i !a0oar+a no.ina0a *').*L'. FE: )(((N*'*6L((D*'*.L(( FN: )(((N*')6*L'D*').*L' pri!ir+ 0a capita0 0 ,ocia0 a fo,t 2nr+8i,trat+ cor+,p n:-tor 2n

SC IZOMETAL SRL LJMD)()) *')*L' J)'DLJM '))'L' )())?)()' *')*L'

SC EXPERT AVI SRL LJMD O *'*L(( )()) *')*L' )(L) '(JB J)'D)()) *'*L(( )())D)()' *'*L((

D! e,e"(e Soci+tat+a a o.i, inr+8i,trar+a pri.+0or d+ +.i,i n+ in !a0oar+ d+ '(JB 0+i

FOAIE DE LUCRU *.

34

Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Capita0 ri Capito0: Capita0 ri proprii S =capito0:Capita0 Socia0 Intoc.it: %.I. Data Intoc.irii: )(6('6'()* R+!i: it: S.A. Data R+!i: irii: )J6('6'()* R+f+rinta: D.E. N*

). O=i+cti!: e%actitatea( Toat+ d+ci:ii0+ cond c+rii din hotarari0+ A#A , nt r+,p+ctat+ '. M+tod+: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. Doc .+nt+: Potarar+a A#A din data d+ '(.().'()*

J&(-,-,e- Ge"e,-2- - A%(!&"-,!2&, N,. 1DK *D.D1.*D1: Ad nar+a #+n+ra0a Ordinara a Actionari0or Soci+tatii IZOMETAL ,.!.6 c ,+di 0 in $ c r+,ti6 ,+ctor '6 Strada Ronda6 nr. '(6 '(.().'()*, &,- 1D?:D. Potarar+a ,?a 0 at potri!it ordinii d+ :i ,ta=i0ita prin Con!ocator 0 Con,i0i 0 i d+ Ad.ini,trati+ a0 ,oci+tatii nr. '(A)(.().'() co. nicat 0a adr+,+0+ d+ do.ici0i a0+ actionari0or prin ,cri,oar+ r+co.andata c confir.ar+ d+ pri.ir+ in ap0icar+a di,po:itii0or art. ))I a0in. ;L< din L+8+a *)A)CC( ,i a0+ art. )L din Stat t 0 ,oci+tatii ,i c 0+8+ ,i d+ ,tat t 0 ,oci+tatii. La intr nir+a A.#.A. a fo,t pr+:+nti r.atorii actionari ai ,oci+tatii: A2e6-"0,1 D15!(,1 ; 'J(( acti ni D J(O< id+ntificat prin C.I. ,+ri RZ nr. 'JBLML6 +0i=+rata d+ %o0itia $ c r+,ti 0a data d+ )J.)(.'((B6 CN% )B()()JL'(()L7 S(e -" R-012e.%1 ;'J(( acti ni D J(O< id+ntificat prin C.I. ,+ria RT nr. ')'LL'6 +0i=+rata d+ %o0itia $ c r+,ti 60a data d+ )(.(J.'((M6 CN% )IJ(J)(L'((B(, r+,p+ctar+a t+r.+n 0 i d+ *( d+ :i0+ pr+!a: t d+ 0+8+6 fiind ind+p0init+ conditii0+ d+ !a0iditat+ c+r t+ d+ in.atric 0ata 0a R+8i,tr 0 Co.+rt 0 i , = nr. "L(AB*B*A)CCL6 a!and atri= it C.U.I. JI)CMJ'6 car+ ,?a tin t 0a ,+di 0 ,oci+tatii in data d+

35

Toti in ca0itat+ d+ actionari ai ,oci+tatii co.+rcia0+ .+ntionat+ .ai , , r+pr+:+ntand )((O din capita0 0 ,ocia06 hotara,c : A,(. 1. Se -',&3- .!(1-(!!2e !"-"%!-,e - e,e"(e e6e,%!(!121! !"-"%!-, *D1*, .!(1-(!! !"-"%!-,e %e .e +&, 0e%2-,-, !",e4!.(,- .! '132!%- 2- &,4-"e2e %&5'e(e"(e %&" &,5 2e4!!. A,(. *. S+ i.p t+rnic+,t+ d?n 0Ad?na Sand Ion+0a car+ ,+ 0+8iti.+a:a c C.I. ,+ria IF6 nr. B()JLI +.i,a d+ %o0itia Fo0 ntari 0a )'.)(.'()'6 ,a r+pr+:int+ ,oci+tat+a in !+d+r+a d+p n+rii ,i .+ntionarii in R+8i,tr 0 Co.+rt 0 i a pr+:+nt+i hotarari ,i p =0icarii in M.Of. a0 Ro.ani+i part+a a E IF?a6 ,a ,+.n+:+ ,i ,a ridic+ in n .+0+ ,oci+tatii c+rtificat 0 d+ inr+8i,trar+6 d+p n+r+ ,i .+ntionar+ act+ . Re0-%(-(- .! .e5"-(- -.(-7! *D.D1.*D1:, 2- .e0!12 .&%!e(-(!! !" AE%!"%!G e6e5'2-,e. Se5"-(1,! ? A2e6-"0,1 D15!(,1 S(e -" R-012e.%1

FOAIE DE LUCRU :. Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Capita0 ri Capito0: Capita0 ri proprii S =capito0:Capita0 Socia0 Intoc.it: %.I. Data Intoc.irii: '(6('6'()* R+!i: it: S.A. Data R+!i: irii: '*6('6'()* R+f+rinta: D.E. N:

).

O=i+cti!: evaluarea toat+ d+ci:ii0+ cond c+rii din hotarari0+ A#A , nt r+,p+ctat+

'. M+tod+: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. Doc .+nt+: Potarar+a A#A din data d+ '(.().'()* L. Ca0c 0+ ,i Ana0i:+: Inr+8i,trar+a profit 0 i r+a0i:at ,i tran,f+r 0 profit 0 i 0a profit n+r+parti:at r.and ca A#A ,a d+cida r+parti:ar+a ac+,t ia. SC IZOMETAL SRL )')D))I *II.LIM SC EXPERT AVI SRL )')D ))I *II.LIM
3#

D! e,e"(e ?

FOAIE DE LUCRU >. Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Capita0 ri Capito0: Capita0 ri proprii S =capito0:Capita0 Socia0 Intoc.it: %.I. Data Intoc.irii: )J6(*6'()* R+!i: it: S.A. Data R+!i: irii: )B6(*6'()* R+f+rinta: D.E. N>

). O=i+cti!: !mputarea corect i perioada corect capita0 ri0+ proprii: r+:+r!+0+ 0+8a0+ a fo,t cor+ct c0a,ificat+6 +!id+n3iat+ 1i pr+:+ntat+. '. M+tod+: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. Doc .+nt+: R+8i,tr " rna06 $a0anta d+ F+rficar+ ,i R+8i,tr Cart+a Mar+ L. Ca0c 0+ ,i Ana0i:+: Con,tit ir+a r+:+r!+0or 0+8a0+6 car+ ,+ ,ta=i0+,c potri!it 0+8ii ,i , nt d+,tinat+ prot+>arii capita0 0 i ,ocia0. E0+ r+pr+:inta '(O din !a0oar+a capita0 0 i ,ocia0 ,i ,+ con,tit i+ din profit. SC IZOMETAL SRL ? SC EXPERT AVI SRL )'CD)(M )L'LJ).' D! e,e"(e Soci+tat+a n a inr+8i,trat r+:+r!+0+ 0+8a0+ in !a0oar+ d+ )L'LJ).' 0+i

Conclu ie# Din ana0i:a dat+0or din =a0an3a d+ !+rificar+ conta=i0- 1i =i0an3 0 conta=i0 0a *).)'.'()'6 r+: 0t- c- n a fo,t con,tit it+ r+:+r!+0+ 0+8a0+. R+,pon,a=i0itat+a p+ntr 2nr+8i,trar+a 2n conta=i0itat+ a +0+.+nt+0or capita0 ri0or proprii r+!in+ cond c+rii.

:.:.>. A10!(12 %!%2121! 0e !"+e.(!,e < %mo&ili ri corporale 'i necorporale O=i+cti!+0+ d+ a dit pri!+,c: +9ha ,ti!itat+a6 +9actitat+a6 ,+parar+a +9+rci3ii0or6 +!a0 ar+a6 pr+:+ntar+a6 +!id+n3i+r+a 1i contro0 0 cont ri0or d+ i.o=i0i:-ri. Strat+8ia d+ a dit c prind+ t+,t+0+ a, pra ,o0d ri0or 1i .i1c-ri0or6 ,+parat+ p+ proc+d+ ri ana0itic+ 1i t+,t+ d+ d+ta0i+r+. F+rific-ri0+ a !i:at 0i,ta d+ in!+ntar a .i>0oac+0or fi9+6 proc+d ra d+ ca0c 0 a a.orti:-rii 1i =a0an3a d+ !+rificar+. %roc+d ri0+ d+ contro0 a a! t
37

ca ,cop .od 0 d+ 8+,tionar+ 1i conta=i0i:ar+ a i.o=i0i:-ri0or6 ca0c 0 0 1i in,tr .+ntar+a t+hnic- conta=i0-. Sit a3ia acti!+0or i.o=i0i:at+ 0a *).)'.'()'6 +!a0 at+ 0a co,t 0 i,toric ,+ pr+:int- a,tf+0: V-2&-,e 3,1(/ E2e5e"(e 0e -%(!+e I5&3!2!7/,! "e%&,'&,-2e I5&3!2!7/,! %&,'&,-2e T+r+n ri Con,tr c3ii In,ta0a3ii t+hnic+ 1i .a1ini A0t+ in,ta0a3ii6 ti0a>+ 1i .o=i0i+r I5&3!2!7/,! !"-"%!-,e T&(-2 -%(!+e !5&3!2!7-(e V-2&-,e 2D1.D1.*D1* D *.::B.L1D J'L.CMJ ( ).IJ(.ILJ M'.)(( D *.::B.L1D C,e$(e,! D B.IDH ( ( I.C(M ( D B.IDH Re01%e,! D **L.*:: ( ( ''B.'** ( D **L.*:: V-2&-,e 2:1.1*.*D1* D *.11B.>L: J'L.CMJ ( ).J*(.L)B M'.)(( D *.11B.>L:

I.o=i0i:-ri0+ corpora0+ 1i n+corpora0+ , nt a.orti:at+ prin .+toda 0iniar-6 p+ =a:a d rat+0or d+ !ia3a ti0- +,ti.at+6 din .o.+nt 0 2n car+ , nt p ,+ 2n f nc3i n+. Sit a3ia d+pr+ci+rii i.o=i0i:-ri0or corpora0+ 1i n+corpora0+ 2nr+8i,trat+ 2n '()':

E2e5e"(e 0e -%(!+e

De',e%!e,! E-5&,(!7-,eG V-2&-,e 2- De',e%!e,eD1.D1.*D1* %1,.12

Re01%e,! ,e21/,! D D ( ( ( ( D

V-2&-,e 2:1.1*.*D1*

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3)

I5&3!2!7/,! "e%&,'&,-2e I5&3!2!7/,! %&,'&,-2e T+r+n ri Con,tr c3ii In,ta0a3ii t+hnic+ 1i .a1ini A0t+ in,ta0a3ii6 ti0a>+ 1i .o=i0i+r T&(-2 -%(!+e !5&3!2!7-(e

D *>B.>*> ( ( '*M.CIB )(.LLM *>B.>*>

D :>*.>:L ( ( *'J.''M )I.')' :>*.>:L

%rincipa0+0+ d rat+ d+ !ia3-

ti0i:at+ 0a dif+rit+0+ cat+8orii d+ i.o=i0i:-ri , nt 2n

confor.itat+ c 0+8i,0a3ia fi,ca0- 2n !i8oar+ 2n Ro./nia. Co,t 0 .i>0oac+0or fi9+ achi:i3ionat+ +,t+ for.at din pr+3 0 d+ c .p-rar+ 1i din !a0oar+a a0tor co,t ri dir+ct atri= i=i0+ acti! 0 i. Ch+0t i+0i0+ c r+para3ii0+ c r+nt+ 1i 2ntr+3in+r+a .i>0oac+0or fi9+ , nt r+c no,c t+ 2n cont 0 d+ profit 1i pi+rd+r+. %rofit 0Api+rd+r+a d+ r+: 0tat+ din !/n:ar+a ,a ,coat+r+a din f nc3i n+ a acti!+0or i.o=i0i:at+ +,t+ d+t+r.inat ca dif+r+n3- 2ntr+ !+nit ri0+ o=3in t+ din !/n:ar+a acti!+0or 1i !a0oar+a 0or n+t- conta=i0-. C/1ti8 ri0+ ,a pi+rd+ri0+ r+a0i:at+ a fo,t r+c no,c t+ cor+ct 2n cont 0 d+ profit 1i pi+rd+r+. F&-!e 0e 21%,1 1 Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Acti!+ fi9+ corpora0+ ,i n+corpora0+ Capito0: I.o=i0i:ari corpora0+ S =capito0:Echipa.+nt+ t+hno0o8ic+ Intoc.it: %.I. Data Intoc.irii: ().(*6'()* R+!i: it: S.A. Data R+!i: irii: (*6(*6'()* D.E. G1 R+f+rinta:

). O=i+cti!: e%&austivitatea s+ !+rific- dac- toat+ .i>0oac+0+ fi9+ , nt 2nr+8i,trat+ 1i toat+ acti!+0+ car+ tr+= i+ capita0i:at+ a fo,t cor+ct +!id+n3iat+. '. M+tod+: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. Doc .+nt+: Fact ri0+ +.i,+ d+ f rni:ori d+ i.o=i0i:-ri6 R+8i,tr 0 .i>0oac+0or fi9+6 %roc+, F+r=a0 d+ p n+r+ in f ncti n+. L. Ca0c 0+ ,i Ana0i:+: S+ achi:iton+a:a in data d+ (J.(J.'()' n +chipa.+nt t+hno0o8ic in !a0oar+ d+ 'J(((( 0+i d+ 0a SC M+ta0 r8ica SA6 TFA 'LO6 co,t 0 tran,port 0 i +,t+ d+ )J(( 0+i6 TFA 'LO ,i +,t+ +f+ct at d+ ac++a,i ,oci+tat+. Monta> 0 ,i p n+r+a in f ncti n+ a +chipa.+nt 0 i , nt r+a0i:at+ d+ catr+ ac++a,i ,oci+tat+a ,i ,+ r+a:a0i:+a:a o d rata d+ *( :i0+ ;.+ntiona. ca fara ac+,t+ 0 crari d+ p n+r+ in f ncti n+ in,ta0atia n poat+ fi ti0i:ata<. Fact ra p+ntr ,+r!icii0+ d+ p n+r+ in f ncti n+ +,t+ d+ *(( 0+i TFA 'LO.

3,

SC IZOMETAL SRL

SC EXPERT AVI SRL

D! e,e"(e Soci+tat+a n a inc0 , in co,t 0 tota0 a0 .i>0oc 0 i fi9 ,+r!icii0+ pr+,tat+ d+ ,oci+tat+ p+ntr p n+r+a in f cti n+ a ti0a> 0 i. Confor. IAS 'C Co,t 0 n+i i.o=i0i:ari corpora0+ +,t+ for.at din pr+t 0 d+ c .parar+6 pr+c . ,i toat+ c+0+0a0t+ ch+0t i+0i0+ dir+ct 0+8at+ d+ p n+r+a 2n f ncti n+ a acti! 0 i7 toat+ ch+0t i+0i0+ dir+ct 0+8at+ d+ p n+r+a 2n f ncti n+ a acti! 0 i...

O ')*.) LL'M O ')*.) LL'M O M'B LL'M

L(L *)(((( 'J(((( M((((

O ')*.) LL'M O LL'M O ')*.) LL'M

D L(L *)(((( 'J(((( M(((( D L(L )BM( )J(( *M( D L() *I'( *((( I'(

D L(L

)BM( )J(( *M(

')*.)

L()

*I'( *((( I'(

F&-!e 0e 21%,1 * Soci+tat+a a ditata SC IZOMETAL SA Capito0: I.o=i0i:ari corpora0+ S =capito0:Echipa.+nt+ t+hno0o8ic+ R+!i: it: S.A. Data R+!i: irii: ''6(*6'()* Do,ar 0 +9+rciti 0 i: S+cti n+: Acti!+ fi9+ corpora0+ ,i n+corpora0+ Intoc.it: %.I. Data Intoc.irii: )B.(*6'()* R+f+rinta: D.E. G*

1. O3!e%(!+e? e%actitatea ,o0d ri0+ cont ri0or d+ i.o=i0i:ari 0a !a0oar+a conta=i0a a fo,t id+ntificat+6 8r pat+ ,i inr+8i,trar+ cor+ct. *. Me(&0e: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ :. Doc .+nt+: Fact ri0+ +.i,+ d+ f rni:ori d+ i.o=i0i:-ri6 R+8i,tr 0 .i>0oac+0or fi9+6 %roc+, F+r=a0 d+ p n+r+ in f ncti n+6 E9tra,+0+ d+ cont =ancar
4-

>. C-2%12e .! -"-2!7e? S+ achi:ition+a:a in an 0 '()' n ti0a> in !a0oar+ d+ MB*)( p+ data d+ )(.(J.'()'6 TFA 'LO. SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e S+ !+rifica ,o0d 0 ti0a>+0or din =a0anta 0a *).)'.'()'. Daca ti0a> 0 a fo,t c .parat )(.(J.'()'6 inc+p+ a.orti:ar+a c ().(M.'()'. Soci+tat+a a fo0o,it a.orti:ar+a 0iniara J ani6 c n proc+nt d+ a.orti:ar+a d+ '(O an. A.orti:ar+a 0 nara a fo,t d+ )(*J 0+i6 a.orti:ar+a din an 0 '()' a fo,t d+ M.')(6 a,tf+0 ,o0d 0 ra.a, ,+ r+8a,+,t+ in =a0anta ,i an .+ M'.)(( 0+i. Uti0a>a0+ ,+ r+8a,+,c in conta=i0itat+ p+ ana0itic+. C+0+ car+ pro!in din pro8ra.+ pr+c . Sapard , nt +!id+ntiat+ ,+parat i.pr+ na c a.orti:ari0+ af+r+nt+. N .+r+0+ d+ O ')*.' LL'M D L(L BL.I(L.L MB.*)( )M.*CL.L O ')*.' LL'M D L(L B.LIL.L MB.*)( )M.*CL.L in!+ntari+r+ din pro8ra. 0 infor.atic cor+,p nd c c+0+ din R+8i,tr 0 .i>0oac+0or fi9+. Mi>0oac+0+ fi9+ ca,at+ a fo,t ,coa,+ din +!id+nt ,i !a0orificar+ 0a fi+r !+chi. F&-!e 0e 21%,1 : Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Acti!+ fi9+ corpora0+ ,i n+corpora0+ Capito0: I.o=i0i:ari corpora0+ S =capito0:Echipa.+nt+ t+hno0o8ic+ Intoc.it: %.I. Data Intoc.irii: 'B.(*6'()* R+!i: it: S.A. Data R+!i: irii: *)6(*6'()* D.E. G: R+f+rinta:

). O=i+cti!: perioada corecta) intrari0+ ,i i+,iri0+ d+ acti!+ i.o=i0i:at+ a inr+8i,trat+ in p+riada cor+cta. '. Me(&0e: In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+

fo,t

41

*.

Doc .+nt+: Fact ri0+ +.i,+ d+ f rni:ori d+ i.o=i0i:-ri6 R+8i,tr 0 .i>0oac+0or

fi9+6 %roc+, F+r=a0 d+ p n+r+ in f ncti n+6 %roc+, !+r=a0 d+ ,coat+r+ din f ncti n+ a .i>0oac+0or fi9+. L. Ca0c 0+ ,i ana0i:+: La *).)'.'()' ,+ d+cid+ ,coat+r+a din 8+,ti n+ ; ca,ar+a< n i ti0a> co.p0+t a.orti:at in !a0oar+ d+ ''(((( 0+i. D+ a,+.+n+a ,oci+tat+a a o=tin t in r.a !an:arii fi+r 0 i !+chi , .a d+ J((( 0+i SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e Soci+tat+a a r+,p+ctat toti pa,ii i.p ,i d+ MEF *J)'A'((B. %otri!it Nor.+i ,p+cific+ d+ intoc.ir+ ,i ti0i:ar+ a 'B)*D')*.* L)))D IJB* ''(((( 'B)*D')*.* J((( L)))D IJB* ''(((( J((( doc .+nt+0or financiar?conta=i0+ apro=ata prin OMEF *J)'A'((B .

Conclu ie# O=i+cti!+0+ prop ,+ pri!ind a dit 0 cic0 0 i d+ in!+,tir+6 a a! t dr+pt ,cop a,i8 rar+a r+:ona=i0- c- i.o=i0i:-ri0+ n+corpora0+ 1i corpora0+ +9i,t-6 , nt achi:i3ionat+ 2n n .+0+ fir.+i6 iar intr-ri0+ 1i i+1iri0+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct-. @n r.a acti!it-3ii d+ a dit6 p t+. conc0 :iona c- i.o=i0i:-ri0+ corpora0+ 1i ti0i:at- 0a toat+ acti!+0+ +,t+ n+corpora0+ r+f0+ctat+ 2n =i0an3 0 conta=i0 , nt r+a0+. So0d ri0+ .i>0oac+0or fi9+ a fo,t cor+ct c0a,at+6 d+,cri,+ 1i +!id+n3iat+. M+toda d+ a.orti:ar+ p+r.an+nt- 1i ap0icat- con,+c!+nt d+?a 0 n8 0 an 0 i.

:.:.A A10!(12 %!%2121! 0e e6'2&-(-,e !uditul stocurilor

O=i+cti!+0+ d+ a dit ,?a =a:at p+: E(2austi$itate# ,- n+ a,i8 r-. c- toat+ ,toc ri0+ d+3in t+ d+ ,oci+tat+ a fo,t E(actitate# ,- n+ a,i8 r-. c- ,toc ri0+ a fo,t cor+ct id+ntificat+ 2n !+d+r+a

id+ntificat+ 1i inc0 ,+ 2n ,it a3ii0+ financiar+7 +!a0 -rii7 ,- n+ a,i8 r-. dac- !a0oar+a ,toc ri0or a fo,t cor+ct d+t+r.inat-6 fo0o,ind .+toda d+ +!a0 ar+ acc+ptat- d+ Standard+0+ Na3iona0+ d+ Conta=i0itat+7 ,- n+ a,i8 r-. c- , .+0+ inc0 ,+ 2n ,it a3ii0+ financiar+ cor+,p nd +!id+n3+0or conta=i0+7 E(isten"a stocurilor# ,- n+ a,i8 r-. c- ,toc ri0+ inc0 ,+ 2n ,it a3ii0+ financiar+

+9i,t- fi:ic7
42

,epararea e(erci"iilor# ,- n+ a,i8 r-. c- ,toc ri0+ a

fo,t 2nr+8i,trat+ 2n

p+rioada cor+ct-7 E$aluarea stocurilor# ,- n+ a,i8 r-. c- ,toc ri0+ c .i1car+ 0+nt-Af-r-

.i1car+6 pr+c . 1i ,toc ri0+ p+ri,a=i0+ a fo,t id+ntificat+ 1i +!a0 at+ 0a !a0oar+a n+t- r+a0i:a=i0-7 .reptul societ"ii asupra stocurilor# ,- n+ a,i8 r-. c- ,toc ri0+ c+ apar3in ,oci+t-3ii a fo,t inc0 ,+ 2n ,it a3ii0+ financiar+7 E$iden"iere# ,- n+ a,i8 r-. c- ,toc ri0+ a fo,t c0a,ificat+6 d+,cri,+ 1i

+!id+n3iat+ cor+ct 2n ,it a3ii0+ financiar+.

%otri!it acti!it-3ii d+,f-1 rat+ d+ ,oci+tat+6 ,tr ct ra 1i +!o0 3ia ,toc ri0or +,t+ +!id+n3iat- 2n r.-tor 0 ta=+0: E2e5e"(e 0e -%(!+ O=i+ct+ d+ in!+ntar M-rf ri A!an, ri p+ntr c .p-r-ri d+ ,toc ri T&(-2 E2e!G F&-!e 0e 21%,1 1 Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Stoc ri ,i contract+ p+ t+r.+n 0 n8 Capito0: Stoc ri S =capito0: Mat+rii pri.+
43

V-2&-,e 2D1.D1.*D1* ( LC'.CB' MM*.J)M 1.1AH.>IL

I"(,/,! ).LJM J.B**.(CI *'(.LJM H.1AA.DDI

Ie$!,! ).LJM J.'C'.JJ* BBB.*'I H.1L*.::H

V-2&-,e 2:1.1*.*D1* ( ).(**.J'M CJ.MLJ 1.1*I.1B1

Intoc.it: %.I. Data Intoc.irii: ().(L6'()* R+!i: it: S.A. Data R+!i: irii: (*.(L.'()*

R+f+rinta:

D.E. I1

). O3!e%(!+e? e%&austivitate# ,- n+ a,i8 r-. c- toat+ ,toc ri0+ d+3in t+ d+ ,oci+tat+ a fo,t id+ntificat+ 1i inc0 ,+ 2n ,it a3ii0+ financiar+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar+ ,i R+8i,tr Cart+a Mar+ L. C-2%12e .! -"-2!7e? Soci+tat+a a d+ci, achi:itionar+a d+ .at+rii pri.+ in !a0oar+ d+ '(.((( 0+i. Soci+tat+a d+ 0a car+ a achi:itionat .arf ri0+ a ,o0icitat p0ata in a!an, a , .+i. Soci+tat+a a !irat =anii prin =anca 0a ().(*.'()'6 iar .arfa a fo,t 0i!rata p+ data d+ (*.(*.'()'

SC IZOMETAL SRL L(C D J)' '(((( L))) D L(C O *I) LL'M F&-!e 0e 21%,1 * Soci+tat+a a ditata SC IZOMETAL SA DL))) '(((( '((((

SC EXPERT AVI SRL L(C D J)' '(((( L))) D L(C O *I) LL'M DL))) '(((( '((((

D! e,e"(e

Soci+tat+a a inr+8i,trat cor+ct fact ra d+ a!an,6 ,torno a!an,6 pr+,c . ,i fact ra d+ achi:itii d+ .arf ri.

Do,ar 0 +9+rciti 0 i: S+cti n+: Stoc ri ,i contract+ p+ t+r.+n 0 n8 Capito0: Stoc ri S =capito0: Mat+rii pri.+

Intoc.it: %.I. Data Intoc.irii: (J.(L.'()* R+!i: it: S.A. Data R+!i: irii: (I.(L.'()*

R+f+rinta:

D.E. I*

). O3!e%(!+e? separarea e%erciiilor) ,- n+ a,i8 r-. c- ,toc ri0+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct-. '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar+ ,i R+8i,tr Cart+a Mar+ L. C-2%12e .! -"-2!7e? S&%i+tat+a a !and t .arf ri in !a0oar+ d+ *(((( 0a '(.)'.'()'. Soci+tat+a car+ a achi:itionat .arfa d+ci, ,a ridica .arfa in do a
44

tran,+: o part+ p+ '(.)'.'()' in !a0oar+ d+ '(((( ,i o part+ p+ )(.().'()* in !a0oar+ d+ )((((. %0ata ,?a +f+ct at int+8ra0 p+ '(.)'.'()' SC IZOMETAL SRL SC EXPERT AVI SRL L)))D O '(((( I(I LL'I J)'D O L))) L)C L)C D L))) L)))D L)))D O I(I LL'I F&-!e 0e 21%,1 : Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Stoc ri ,i contract+ p+ t+r.+n 0 n8 Capito0: Stoc ri S =capito0: Mat+rii pri.+ Intoc.it: %.I. Data Intoc.irii: (C.(L.'()* R+!i: it: S.A. Data R+!i: irii: )*.(L.'()* D.E. I: R+f+rinta: *(((( O I(I LL'I )(((( )(((( Soci+tat+a n a inr+8i,trat cor+ct fact ra d+ !an:ar+ d+nat rand r+: 0tat 0 +9+rciti 0 i c )(((( 0+i. *(((( D! e,e"(e

). O3!e%(!+? dreptul societ"ii asupra stocurilor# ,- n+ a,i8 r-. c- ,toc ri0+ c+ apar3in ,oci+t-3ii a fo,t inc0 ,+ 2n ,it a3ii0+ financiar+7 '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar+ ,i R+8i,tr Cart+a Mar+ L. C-2%12e .! -"-2!7e? Soci+tat+a a achi:itionat .arf ri in !a0oar+ d+ *((( 0+i. Soci+tat+a d+ 0a car+ ,+ achi:ition+a:a .arf ri0+ ,+ oc pa d+ tran,port 0 .arf ri0or. In contract 0 ,+.nat intr+ c+0+ do a parti ,+ ,tip 0+a:a ca tran,f+r 0 dr+pt 0 i d+ propri+tat+ ar+ 0oc in .o.+nt 0 cand .arfa +,t+ indi!id a0i:ata ,i n 0a data inch+irii contract 0 i. A,tf+0 )JO din .arfa tran,portata n a intr nit conditii0+ c+r t+ d+ catr+ ,oci+tat+ ,i a
45

fo,t r+t rnat+. F rni:or 0 a pri.it o

in,tiintar+ d+ 0a ,oci+tat+ c pri!ir+ 0a .arf ri0+ n+cor+p n:atoar+6 iar in r.a ac+,t+i in,tiintari ,oci+tat+a a pri.it in ac++a,i :i o fact ra d+ ,torno +8a0a contra!a0 arii .arf ri0or n+cor+,p n:atoar+.

SC IZOMETAL SRL L()D O *((( *() LL'M L()D O *() LL'M LJ(

SC EXPERT AVI SRL L()D O *((( *() LL'M L()D O *() LL'M LJ(

D! e,e"(e

Soci+tat+a a inr+8i,trat cor+ct fact ra ,i a tin t cont d+ conditii0+ ,tip 0at+ in contract.

Conclu ie# Stoc ri0+ , nt 2nr+8i,trat+ 0a .ini. 0 dintr+ co,t 1i !a0oar+a n+tr+a0i:a=i0-. Co,t 0 ,+ d+t+r.in- prin .+toda pri. 0 intrat ? pri. 0 i+1it ;FIFO< p+ntr toat+ tip ri0+ d+ ,toc ri. Fa0oar+a n+t- r+a0i:a=i0- ,+ +,ti.+a:- p+ =a:a pr+3 0 i d+ !/n:ar+ practicat 2n c r, 0 nor.a0 a0 acti!it-3ii. !uditul crean"elor 'i datoriilor comerciale 'i financiare !. Crean"e E(2austi$itate# toat+ cr+an3+0+ , nt inc0 ,+ 2n ,it a3ii0+ financiar+7 E(actitate# ,o0d ri0+ cont ri0or a fo,t d+t+r.inat+ 1i 2nr+8i,trat+

O=i+cti!+0+ d+ a dit ,+ r+f+r- 0a:

cor+ct6 iar , .+0+ c prin,+ 2n ,it a3ii0+ financiar+ , nt 2n confor.itat+ c c+0+ din 2nr+8i,tr-ri0+ conta=i0+7 E(isten"a crean"elor# ,oci+tat+a ar+ cr+an3+ 1i d+=itori car+ +9i,t- 2n

.od r+a0 0a data =i0an3 0 i. Cr+an3+0+ ,oci-t-3ii 0a *).)'.'()' pr+c . 1i !aria3ia ac+,tora 2n c r, 0 +9+rci3i 0 i financiar '()' , nt pr+:+ntat+ 2n contin ar+: Se45e"( C,e-"#e %&5e,%!-2e C0i+n3i V-2&-,e 2:1.1*.*D11 :.>DB.AI> *.L(I.JCL
4#

V-2&-,e 2:1.1*.*D1* 1.I*L.I*H ).C'B.C'M

V-,!-#!- -3.&21(/ 1.>BL.HHL ).LIB.MMB

F rni:ori d+=itori A2(e %,e-"#e D+=itori di!+r1i Cr+an3+ fi,ca0+ T&(-2 %,e-"#e Ch+0t i+0i 2n a!an, T&(-2 F&-!e 0e 21%,1 1 Soci+tat+a a ditata SC IZOMETAL SA

( 1.L*:.1A: ).MMC.BCL )J*.'JC A.*:D.B>B ( A.*:D.B>B

( *:A.*1L IM.I'( )JB.LCB *.1H>.1>> ( *.1H>.1>>

( 1.ALB.I:A ).JC*.)IL J.'*C :.DHH.HD: ( :.DHH.HD:

Do,ar 0 +9+rciti 0 i: S+cti n+: D+=itori ,i p0ati in a!an, Capito0: D+=itori S =capito0: C0i+nti

Intoc.it: %.I. Data Intoc.irii: )J.(L.'()* R+!i: it: S.A. Data R+!i: irii: )I.(L.'()*

R+f+rinta:

D.E. M1

). O3!e%(!+? e%&austivitate) toat+ cr+an3+0+ , nt inc0 ,+ 2n ,it a3ii0+ financiar+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tat+a a !and t .arf ri in !a0oar+ d+ J(((( 0+i. %0ata ,?a +f+ct at in do a tran,+: J((( 0+i in n .+rar ,i r+,t 0 prin =anca. SC IZOMETAL SRL L)))D O J(((( I(I LL'I J)*D L))) J)'DL))) J((( LJ((( SC EXPERT AVI SRL L)))D O J(((( I(I LL'I J)*D L))) J)'DL))) J((( LJ((( D! e,e"(e Soci+tat+a a inr+8i,trat cor+ct fact r+ cat ,i p0ata. D+ a,+.+n+a a. pri.i, o ,cri,oar+ d+ confir.ar+ d+ ,o0d ,i ,oci+tat+a a confir.at ca ,od 0 +,t+ cor+ct.

Unitat+a d+=itoar+ Sc M+ta0 r8ica SA Nr. d+ 2nr+8i,trar+ "L(ABL(A'((' C-tr+ Sc IZOMETAL SA Cod d+ id+ntificar+ fi,ca0- .JI)CMJ' Nr. d+ 2n.atric 0ar+ 0a Ofici 0 R+8i,tr 0 i Co.+r3 0 i "L(AB*B*A)CCL S+di 0 ;0oca0itat+a6 ,trada6 n .-r< Strada Ronda6 nr. '(
47

" d+3 0 $ c r+,ti Cont RO(B $TRL (LC( )'(' ECJ( I'HH $anca Tran,i0!ania

EXTRAS DE CONT

Confor. di,po:i3ii0or 2n !i8oar+6 !- 2n1tiin3-. c-6 2n +!id+n3+0+ noa,tr+ conta=i0+6 0a data d+ *).)'.'()' 6 nitat+a d!,. fi8 r+a:- c Doc .+nt 0;f+0 06 n .-r 0 1i data< r.-toar+0+ cr+dit+: .( 0+i E9p0icati+ S .a

@n t+r.+n d+ J :i0+ d+ 0a pri.ir+ r.+a:- ,- n+ r+,tit i3i ac+,t +9tra, confir.a p+ntr , .a acc+ptat-6 iar 2n ca: 0 con,tat-rii d+ dif+r+n3+ ,- an+9a3i nota +9p0icati!- c prin:/nd o=i+c3ii0+ d!,. %r+:+nt 0 +9tra, d+ cont 3in+ 0oc d+ conci0i+r+ confor. proc+d rii ar=itra0+.

Cond c-tor 0 nit-3ii6LS

Cond c-tor 0 co.parti.+nt 0 i financiar conta=i0 Nr. d+ 2nr+8i,trar+. ))J din . ().('.'()* C-tr+ SC METALURI#A SA

Unitat+a cr+ditoar+. SC IZOMETAL SA

Confir.-. pr+:+nt 0 +9tra, d+ cont p+ntr , .a d+ ( 0+i. O=i+c3ii0+ noa,tr+ pri!ind , .+0+ din pr+:+nt 0 +9tra, d+ cont , nt c prin,+ 2n nota+9p0icati!- an+9at-.

Cond c-tor 0 nit-3ii6LS

Cond c-tor 0 co.parti.+nt 0 i financiar conta=i0

4)

F&-!e 0e 21%,1 * Soci+tat+a a ditata SC IZOMETAL SA Capito0: D+=itori S =capito0: C0i+nti R+!i: it: S.A. Data R+!i: irii: '(.(L.'()* Do,ar 0 +9+rciti 0 i: S+cti n+: D+=itori ,i p0ati in a!an, Intoc.it: %.I. Data Intoc.irii: )B.(L.'()* R+f+rinta: D.E. M*

). O3!e%(!+? e%actitate) ,o0d ri0+ cont ri0or a fo,t d+t+r.inat+ 1i 2nr+8i,trat+ cor+ct6 iar , .+0+ c prin,+ 2n ,it a3ii0+ financiar+ , nt 2n confor.itat+ c 2nr+8i,tr-ri0+ conta=i0+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoar+ *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tat+a a !and t n .i>0oc fi9 in !a0oar+ d+ )J((( 0+i. %0ata ,?a +f+ct at prin ca,a prin * chitant+ in !a0oar+ d+ J((( 0+i SC IZOMETAL SRL LM)D O )J((( IJB* LL'I O )(((( 'B)* MBJ* D ')* O 'B)* MBJ* J*))DLM) J((( SC EXPERT AVI SRL LM)D O )J((( IJB* LL'I D ')* )(((( D! e,e"(e Soci+tat+a a inr+8i,trat cor+ct fact r+. In c++a c+ pri!+,t+ p0ata ,oci+tat+a n poat+ inca,a prin ca,a o fact ra .ai .ar+ d+ J((( 0+i6 chiar daca p0ati0+ a fo,t in !a0oar+ d+ J((( 0+i6 doar pri.a +,t+ cor+cta. R+,t 0 tr+= ia achitat prin =anca. c+0+ din

J*))DLM) J((( J)' DLM) )(((( F&-!e 0e 21%,1 :

4,

Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: D+=itori ,i p0ati in a!an, Capito0: D+=itori S =capito0: C0i+nti Intoc.it: %.I. Data Intoc.irii: )C.(L.'()* R+!i: it: S.A. Data R+!i: irii: '*.(L.'()* D.E. M: R+f+rinta:

). O3!e%(!+? e%istena creanelor ) ,oci+tat+a ar+ cr+an3+ 1i d+=itori car+ +9i,t- 2n .od r+a0 0a data =i0an3 0 i '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tat+a a !and t .arf ri in !a0oar+ d+ J((((( 0+i. Ac+a,ta a prin n =i0+t 0a ordin in !a0oar+ J((((( 0+i. In cadr 0 =i0+t 0 i 0a ordin +,t+ ,p+cificata data ,cad+nta ,i an .+ ') :i0+ d+ 0a data +.ic+rii ac+,t ia. Soci+tat+a ar+ ,p+cificat in Man a0 0 d+ proc+d ri ca data 0a car+ +,t+ r+c no,c ta ,tin8+r+a cr+ant+i +,t+ 0a data p0atii +f+cti!+ 0a =i0+nt 0 i 0a ordin. SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e Soci+tati0+ a dr+pt 0 ,a?,i a0+a8a .o.+nt 0 in car+ d+cid ,tin8+r+a cr+ant+i. %+ntr o i.a8in+ fid+0a +,t+ Acc+ptar+ =i0+t L)*DL)) J((((( %ri.ir+ =i0+t 0a ordin J))DL)* J((((( Incar+ =i0+nt 0a ordin J)'DJ)) J((((( Acc+ptar+ =i0+t L)*DL)) J((((( %ri.ir+ =i0+t 0a ordin J))DL)* J((((( Incar+ =i0+nt 0a ordin J)'DJ)) J((((( Conclu ie# La *).)'.'()) cr+an3+0+ , nt pr+:+ntat+ 0a !a0oar+a di.in at- c pro!i:ion 0 p+ntr c0i+n3i 2n 0iti8i 6 2n , .- d+ JBB.L'L 0+i6 ca0c 0at p+ =a:a factori0or r+0+!an3i car+ af+ct+a:8rad 0 d+ 2nca,ar+ a cr+an3+0or. @n +9+rci3i 0 financiar '()' pro!i:ion 0 a fo,t r+0 at 0a
5-

cor+cta d+ci:ia ,oci+tatii d+ a r+c noa,t+ ,tin8+r+a cr+ant+i in .o.+nt 0 inca,arii cr+ant+i +f+cti!+ ,i n in .o.+nt 0 acc+ptarii =i0+t 0 i 0a ordin6 ac+0a fiind .o.+nt 0 in car+ ,oci+tat+a ,+ an8a>+a:a ,a achit+ d+=it 0.

!+nit ri. La fin+0+ +9+rci3i 0 i financiar '()' ,+ con,tat- o ,c-d+r+ a cr+an3+0or ;JB6M*O< fa3d+ an 0 '()). Cr+an3+0+ co.+rcia0+ a pond+r+a ;L*6*CO< c+a .ai .ic- 2n cadr 0 !a0orii tota0+ a cr+an3+0or ,oci+t-3ii. Ac+,t+a r+pr+:int- cr+an3+0+ p+ car+ c0i+n3ii 0+ a ,oci+tat+. fa3- d+

B.

.atorii E(2austi$itate# toat+ datorii0+ , nt inc0 ,+ 2n ,it a3ii0+ financiar+7 E(actitate# ,o0d ri0+ cont ri0or a fo,t d+t+r.inat+ 1i 2nr+8i,trat+

O=i+cti!+0+ d+ a dit ,+ r+f+r- 0a:

cor+ct6 iar , .+0+ c prin,+ 2n ,it a3ii0+ financiar+ , nt 2n confor.itat+ c c+0+ din 2nr+8i,tr-ri0+ conta=i0+7 E(isten"a datoriilor# ,oci+tat+a ar+ datorii car+ +9i,t- 2n .od r+a0 0a data =i0an3 0 i7 Datorii0+ 2nr+8i,trat+ d+ ,oci+tat+ 0a *).)'.'()'6 r+,p+cti! 0a *).)'.'())6 pr+c . 1i .odific-ri0+ ac+,tora 2n c r, 0 +9+rci3i 0 i financiar '()' , nt pr+:+ntat+ 2n ta=+0 0 r.-tor: Se45e"( D-(&,!! %&5e,%!-2e F rni:ori C0i+n3i cr+ditori A2(e 0-(&,!! Cr+ditori di!+r1i S .+ datorat+ in,tit 3ii0or d+ cr+dit A0t+ datorii c p+r,ona0 0 D+cont-ri c a,ocia3ii pri!ind capita0 0 A0t+ datorii T&(-2 0-(&,!! 'e (e,5e" .%1,( D-(&,!! 'e (e,5e" 21"4 Ve"!(1,! 9",e4!.(,-(e 9" -+-". T&(-2 %,e0!(e S&20 !"-2 2- :1.1*.*D11 A.DBI.HLH '.*'J.IJC '.IJ*.C'I LL1.BA* ).(CL JJJ.CM* ( *').*L) *.*JL A.IH1.>:L D *D>.A:1 H.1HA.IHI S&20 !"-2 2:1.1*.*D1* 1.HAI.D*> ).MJC.('L ( I**.:LA ( C)C.'I' *.))* ( ( *.AL1.>DI D D *.AL1.>DI V-,!-#!-3.&21(/ :.>*D.HH* MMM.I*J '.IJ*.C'I >D.H:: ).(CL *M*.*(C *.))* *').*L) *.*JL :.:LD.D*I D *D>.A:1 :.AL>.AHD

F&-!e 0e 21%,1 1

51

Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Cr+ditori ,i an8a>a.+nt+ Capito0: Cr+ditori S =capito0: F rni:ori Intoc.it: %.I. Data Intoc.irii: )C.(L.'()* R+!i: it: S.A. Data R+!i: irii: '*.(L.'()* D.E. L1 R+f+rinta:

). O3!e%(!+? e%&austivitate ) toat+ datorii0+ , nt inc0 ,+ 2n ,it a3ii0+ financiar+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? S+ achi:ion+a:a .arf ri in !a0oar+ d+ )J(((. %0ata ,+ fac+ prin !ira.+nt =ancar. SC IZOMETAL SRL O *I) LL'M L() D J)' )J((( DL() )J((( SC EXPERT AVI SRL O *I) LL'M L() D J)' )J((( Soci+tat+a a inr+8i,trat cor+ct datoria cat ,i p0ata. DL() )J((( D! e,e"(e

F&-!e 0e 21%,1 * Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Cr+ditori ,i an8a>a.+nt+ Capito0: Cr+ditori S =capito0: In,tit tii d+ cr+dit Intoc.it: %.I. Data Intoc.irii: )C.(L.'()* R+!i: it: S.A. Data R+!i: irii: '*.(L.'()* D.E. L* R+f+rinta:

). O3!e%(!+? e%actitate) ,o0d ri0+ cont ri0or a fo,t d+t+r.inat+ 1i 2nr+8i,trat+ cor+ct6 iar , .+0+ c prin,+ 2n ,it a3ii0+ financiar+ , nt 2n confor.itat+ c 2nr+8i,tr-ri0+ conta=i0+7 '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare
52

c+0+ din

*. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tatii i ,+ acorda n cr+dit p+ t+r.+n ,c rt in !a0oar+ d+ L(((( 0+i. %rincipa0 0 +,t+ d+ )(((( 0+i p+ 0 na6 ti.p d+ L 0 ni. Do=anda +,t+ d+ JO. Co.i,ion 0 d+ acordar+ +,t+ d+ '((( 0+i6 iar co.i,ion 0 0 nar +,t+ d+ )(( 0+i. SC IZOMETAL SRL J)'DJ)C L(((( M'ID J)' J)'D O J)C J)CB M'I '((( )')(( )(((( '((( )(( SC EXPERT AVI SRL J)'DJ)C L(((( M'ID J)' J)'D O J)C J)CB M'I '((( )')(( )(((( '((( )(( Soci+tat+a a inr+8i,trat cor+ct datoria cat ,i p0ata6 catr+ in,tit tia =ancara. D! e,e"(e

F&-!e 0e 21%,1 : Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Cr+ditori ,i an8a>a.+nt+ Capito0: Cr+ditori S =capito0: In,tit tii d+ cr+dit Intoc.it: %.I. Data Intoc.irii: 'L.(L.'()* R+!i: it: S.A. Data R+!i: irii: 'I.(L.'()* D.E. L: R+f+rinta:

). O3!e%(!+? e%istena datoriilor - ,oci+tat+a ar+ datorii car+ +9i,t- 2n .od r+a0 0a data =i0an3 0 i7 '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+ cont6 R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tat+a a achi:itionat n .i>0oc fi9 in !a0oar+ d+ *(((( 0+i6 %0ata a fo,t fac ta prin =i0+t 0a ordin c ,cand+ta in p+,t+ J :i0+. SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e

53

Soci+tati0+ a dr+pt 0 ,a?,i a0+a8a .o.+nt 0 in car+ d+cid ,tin8+r+a datori+i. %+ntr o i.a8in+ fid+0a +,t+ cor+cta d+ci:ia ,oci+tatii d+ a r+c noa,t+ ,tin8+r+a datori+i in .o.+nt 0 ,ti8+rii datori+i +f+cti!+ ,i n in .o.+nt 0 acc+ptarii =i0+t 0 i 0a O D L(L *(((( '*) LL'M L(LD L(* L(*DJ)') *(((( *(((( O D L(L *(((( '*) LL'M L(LD L(J L(JDJ)') *(((( *(((( ordin6 ac+0a fiind .o.+nt 0 in car+ ,oci+tat+a ,+ an8a>+a:a ,a achit+ datoria r+,tanta. Socitat+a a fo0o,it cont 0 L(* cont c+ ,a fo0o,+,t+ pt +f+ct+ d+ p0ata 0a f rni:ori6 n cont 0 L(J car+ ,+ fo0o,+,t+ p+ntr f rni:ori d+ p0ata d+ i.o=i0i:ari

Conclu ie# La *).)'.'()' ,+ con,tat- o ,c-d+r+ a datorii0or c JM6I(O fa3- d+ +9+rci3i 0 financiar '()). %ond+r+a c+a .ai 2n,+.nat- o a datorii0+ co.+rcia0+ MI6*LO6 r+pr+:+nt/nd o=0i8a3ii0+ ,oci+t-3ii fa3- d+ f rni:orii int+rni 1i +9t+rni. *.:.H. A10!(12 ',!+!"0 0-(&,!!2e $! %,e-"#e2e !.%-2e, .&%!-2e $! -.!5!2-(e R+,pon,a=i0itat+a =a:+i d+ ca0c 06 a cot+0or ti0i:at+ 1i a dat+0or din d+c0aratii0+ 0 nar+ pri!ind i.po:it+0+ 1i ta9+0+ 0a = 8+t 0 d+ ,tat6 0a = 8+t 0 a,i8 r-ri0or ,ocia0+6 d+ 1o.a>6 d+ ,-n-tat+ 1i din d+cont 0 d+ TFA o ar+ cond c+r+a ,oci+t-3ii. %otri!it Standard 0 i Int+rna3iona0 d+ A dit nr. 'J(6 cond c+rii 2i r+!in+ r+,pon,a=i0itat+a d+ a a,i8 ra cor+ctit din+a tran:ac3ii0or 1i +!+ni.+nt+0or potri!it r+80+.+nt-ri0or 0+8a0+ 2n !i8oar+. O=i+cti!+0+ a dit 0 i a r.-rit +!a0 ar+a cor+ct- a =a:+i d+ ca0c 0 a, pra .at+ri+i i.po:a=i0+6 , .+0+ 2n,cri,+ 2n =a0an3a conta=i0- 1i 2n =i0an36 concordan3a o=0i8a3ii0or 2nr+8i,trat+ 2n =i0ant c an+9+0+ ata1at+ ac+,t ia. Cr+an3+0+ 1i datorii0+ fi,ca0+ a0+ ,oci+t-3ii 0a *).)'.'()'6 co.parati! c 2nr+8i,trat+ 0a *).)'.'()) , nt r.-toar+0+: D-(&,!! !.%-2e $! .&%!-2e Contri= 3ia nit-3ii 0a a,i8. ,oc. 1i d+ ,-n-tat+ tota0 din car+:
54

c+0+

V-2&-,e 2:1.1*.*D11 (

V-2&-,e 2:1.1*.*D1* (

?contri= 3ia nit-3ii 0a a,i8. ,oc. ?contri= 3ia p+r,ona0 0 i 0a a,i8. ,oc. ?contri= 3ia an8a>ator 0 i 0a F.A.S.S. ?contri= 3ia an8a>at 0 i 0a F.A.S.S. ?contri= 3ia nit-3ii 0a fond 0 d+ ri,c 1i accid+nt Contri= 3ia nit-3ii 0a fond 0 d+ 1o.a> Contri= 3ia p+r,ona0 0 i 0a fond 0 d+ 1o.a> I.po:it 0 p+ !+nit ri0+ din ,a0arii I.po:it p+ profit TFA d+ p0atFond ri ,p+cia0+ T&(-2 0-(&,!! !.%-2e TFA d+ r+c p+rat I.po:it p+ profit I.po:it p+ profit a./nat T&(-2 %,e-"#e !.%-2e

( ( ( ( ( ( ( ML ( *.)') )MC :.:A> ( I(.()L B*.'LJ 1A:.*AI

( ( ( ( ( ( ( ( ( ( ( D )LI.*'' )).)IM ( 1AL.>IL

S .a datorat-6 r+pr+:+nt/nd i.po:it 0 p+ profit a./nat ;B*.'LJ 0+i<6 2nr+8i,trat- 0a ,f/r1it 0 an 0 i '()) a fo,t r+c p+rat- 0a fin+0+ +9+rci3i 0 i financiar '()'. A dit 0 r+f0+ctfapt 0 c- 0a *).)'.'()'6 ,oci+tat+a n 2nr+8i,tr+a:- datorii fi,ca0+. @n c++a c+ pri!+1t+ o=0i8a3ii0+ fi,ca0+ pri!ind TFA 1i i.po:it 0 p+ profit6 ,oci+tat+a pr+:int- 0a fin+0+ an 0 i TFA d+ r+c p+rat6 r+,p+cti! i.po:it p+ profit !irat 2n p0 ,. M+ntion+: c- ,oci+tat+a a achitat i.po:it+0+ 1i contri= 3ii0+ af+r+nt+ ,a0arii0or p+r,ona0 0 i an8a>at p/n- 0a fin+0+ 0 nii 2n car+ 0+?a con,tit it6 0a *).)'.'()' ac+,t+ cont ri n+pr+:+nt/nd ,o0d. !uditul fiscal pri$ind impo itul pe profit O=i+cti!+0+ r.-rit+ 2n a dit 0 pri!ind i.po:it 0 p+ profit , nt: E(isten"a# ,+ r.-r+1t+ dac- !+nit ri0+ 1i ch+0t i+0i0+ a fo,t 2nr+8i,trat+ 2n conta=i0itat+7 3erioada corect# !+nit ri0+ 1i ch+0t i+0i0+ a fo,t conta=i0i:at+ a, pra %mputarea corect# !+nit ri0+ 1i ch+0t i+0i0+ , nt cor+ct i.p tat+ 2n

p+rioad+i 2n car+ a fo,t an8a>at+7 cont ri6 > rna0+0+ , nt cor+ct tota0i:at+ 1i c+ntra0i:at+7 1aportarea corect# crit+rii0+ d+ c0a,ificar+ a ch+0t i+0i0or 1i !+nit ri0or Ba a impo a&il# +!a0 ar+a cor+ct- a =a:+i d+ ca0c 0 i.po:a=i0+6 a

, nt r+3in t+ cor+ct6 d pa nat ra 0or +cono.ic-. , .+0or din =a0an3a conta=i0- 1i =i0an3. I.po:it 0 c r+nt p+ profit +,t+ d+t+r.inat confor. r+80+.+nt-ri0or fi,ca0+ din Ro./nia6 p+ =a:a cont 0 i d+ profit 1i pi+rd+r+ 2ntoc.it d+ ,oci+tat+ 2n confor.itat+ c
55

pr+!+d+ri0+ 0+8a0+ 2n !i8oar+ 1i a> ,tat p+ntr an .it+ +0+.+nt+ n+i.po:a=i0+ 1i n+d+d cti=i0+. Cota d+ i.po:itar+ +,t+ d+ )MO ap0ica=i0- profit 0 i r+a0i:at p+ t+ritori 0 Ro./ni+i. La *).)'.'()'6 ,oci+tat+a 2nr+8i,tr+a:- o cr+an3- fi,ca0- pri!ind i.po:it 0 p+ profit 2n , .a d+ )).)IM 0+i6 af+r+nt- r+: 0tat 0 i po:iti! 2nr+8i,trat 0a fin+0+ an 0 i '()'. La ,f/r1it 0 +9+rci3i 0 i financiar '()'6 SC. IZOMETAL SA. 2nr+8i,tr+a:- profit conta=i0 2n !a0oar+ d+ I*.''L 0+i. R+conci0i+r+a dintr+ r+: 0tat 0 conta=i0 1i c+0 fi,ca0 +,t+ pr+:+ntat- in ta=+0 0 d+ .ai >o,: ) ' : > A M I B I 1 D 1 1 Conclu ie# @n r.a t+,t+0or r+a0i:at+6 ,?a con,tatat inc0 d+r+a 2n ,it a3ii0+ financiar+6 r+,p+cti! 2n cont 0 d+ profit 1i pi+rd+r+ a achi:i3ii0or 1i a !+nit ri0or c+ apar3in ,oci+t-3ii. @n ca0c 0 0 r+: 0tat 0 i i.po:a=i0 a0 ,oci+t-3ii6 a fo,t con,id+rat+ n+d+d cti=i0+ ch+0t i+0i0+ c i.po:it 0 p+ profit6 ch+0t i+0i0+ c a.+n:i0+ 1i p+na0it-3i0+ 1i ch+0t i+0i0+ d+ protoco0. @n r.a acti!it-3ii d+ a dit6 p t+. conc0 :iona c- n +9i,t- +rori ,+.nificati!+ pri!ind i.po:it 0 p+ profit ca0c 0at 1i c+0 raportat d+ ,oci+tat+ c-tr+ a torit-3i0+ fi,ca0+. F+nit ri tota0+ Ch+0t i+0i tota0+ Re712(-(12 3,1( E,0.1 < ,0.*G T&(-2 0e01%e,! T&(-2 +e"!(1,! "e!5'&7-3!2e Ch+0t i+0i c i.po:it 0 p+ profit A.+n:i 1i p+na0it-3i Ch+0t i+0i d+ protoco0 c+ d+p-1+,c 0i.it+0+ ,ta=i0it+ d+ 0+8+ C)e2(1!e2! "e0e01%(!3!2e E,0.H N ,0.B N ,0.LG P,& !( !.%-2 E,0.: N ,0.IG I5'&7!( 'e ',& !( E%,e-"#- !.%-2/G M.JI).LIC M.LCB.'JL B:.**A D D *).L'B '.*'* BC.LJ( 1*:.*D1 1IH.>*A :1.>*L

!uditul fiscal pri$ind ta(a pe $aloarea adugat 456!7 La *).)'.'()' ,oci+tat+a pr+:int- TFA d+ r+c p+rat ;cr+an3- fi,ca0-< d+ 0a = 8+t 0 ,tat 0 i 2n , .- d+ )LI.*'' 0+i. T+,t+0+ d+ a dit ti0i:at+ a r.-rit concordan3a 2ntr+ r 0a>+0+ d+=itoar+ a0+ cont 0 i LL'M TFA d+d cti=i0- 1i r 0a>+0+ cr+ditoar+ a0+ cont 0 i LL'I TFA co0+ctat- din =a0an3a conta=i0- c dat+0+ din > rna0 0 p+ntr c .p-r-ri6 r+,p+cti! > rna0 0 p+ntr !/n:-ri 1i d+ cont ri0+ d+ TFA d+p ,+ 0a Ad.ini,tra3ia Financiar- a S+ctor 0 i '.
5#

Sit a3ia TFA? 0 i af+r+nt +9+rci3i 0 i '()' ,+ pr+:int- a,tf+0: TFA d+ p0at- 0a ().().'()' TFA d+ r+c p+rat tota0 r 0a> d+=itor '()' TFA d+ r+c p+rat tota0 r 0a> cr+ditor '()' TFA d+d cti=i0- tota0 r 0a> '()' TFA co0+ctat- tota0 r 0a> '()' TFA d+ p0at- tota0 r 0a> d+=itor '()' TFA d+ p0at- tota0 r 0a> cr+ditor '()' TFA d+ r+c p+rat 0a *).)'.'()' Conclu ie# So0d ri0+ cont ri0or d+ TFA cor+,p nd tran:ac3ii0or +f+ct at+ d+ ,oci+tat+ pri!ind circ it+0+ +cono.ic+ a0+ +9+rci3i 0 i '()'. Soci+tat+a a d+p , 2n t+r.+n d+cont ri0+ pri!ind TFA? 0 1i a 2nr+8i,trat6 at/t 2n =a0an3+0+ d+ !+rificar+6 c/t 1i 2n > rna0+0+ d+ c .p-r-ri 1i !/n:-ri cor+ct TFA? 0 af+r+nt tran:ac3ii0or +f+ct at+ 2n c r, 0 +9+rci3i 0 i financiar '()'. !uditul fiscal al remunerrii factorului for" de munc Ca proc+d r- d+ a dit6 ,?a r.-rit concordan3a 2ntr+ , .+0+ c prin,+ 2n 1tat+0+ d+ ,a0arii6 d+c0ara3ii0+ pri!ind o=0i8a3ii0+ d+ p0at- 0a = 8+t 0 8+n+ra0 con,o0idat 1i =a0an3+0+ conta=i0+ cor+,p n:-toar+ +9+rci3i 0 i financiar. Fa0oar+a ch+0t i+0i0or c ,a0arii0+ 2n +9+rci3i 0 financiar '()' +,t+ 2n , .- d+ '().((( 0+i6 iar ch+0t i+0i0+ pri!ind a,i8 r-ri0+ ,ocia0+ a fo,t 2n !a0oar+ d+ MJ.BB* 0+i. Dat+0+ c+ntra0i:at+ din 1tat+0+ d+ p0at- cor+,p nd c !a0ori0+ 2nr+8i,trat+ 2n =a0an3+0+ d+ !+rificar+. @n an 0 '()'6 n .-r 0 .+di d+ ,a0aria3i a fo,t d+ )B p+r,oan+6 2n cr+1t+r+ c )'6J(O fa3- d+ !a0oar+a 2nr+8i,trat- 2n '()) c/nd ,oci+tat+a a a! t )M ,a0aria3i. %rincipa0ii indicatori pri!ind r+. n+rar+a for3+i d+ . nc- , nt: I"0!%-(&, N .-r .+di d+ ,a0aria3i Ch+0t i+0i c ,a0arii %rod cti!itat+a p+r,ona0 0 i ;ch+0t c ,a0ariiAn .-r .+di d+ p+r,ona0< Sc-d+r+a prod cti!it-3ii p+r,ona0 0 i c 2nr+8i,trat- 2n an 0 pr+c+d+nt. R+. n+rar+a for3+i d+ . nc- i.p0ic- o=0i8a3ii fa3- d+ = 8+t 0 ,tat 0 i6 a0 a,i8 r-ri0or ,ocia0+ 1i a a0tor = 8+t+6 pr+:+ntat+ d+ta0iat 2n ,it a3ii0+ r.-toar+.
57

*.)') 'JI.LBM ))(.)ML JIJ.*)B LJB.M'J )L*.C)L )L(.IC* )LI.*''

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'.))I 0+iAp+r,oan- +,t+ inf0 +n3at- d+

di.in ar+a ch+0t i+0i0or c ,a0arii0+ ;B6BMO< 1i d+ cr+1t+r+a n .-r 0 i .+di d+ ,a0aria3i

Conclu ie# @n c r, 0 an 0 i '()' ,oci+tat+a a +!id+n3iat cor+ct6 at/t 2n d+c0ara3ii0+ c-tr+ = 8+t 0 d+ ,tat con,o0idat6 c/t 1i 2n 1tat+0+ d+ p0at- o=0i8a3ii0+ fi,ca0+ af+r+nt+ +9+rci3i 0 i financiar a ditat. A. con,tatat fapt 0 c- 0a *).)'.'()' +ntitat+a a ditat- a achitat i.po:it+0+ 1i contri= 3ii0+ af+r+nt+ ,a0arii0or p+r,ona0 0 i an8a>at p/n- 0a fin+0+ 0 nii 2n car+ 0+?a con,tit it6 0a *).)'.'()' ac+,t+ cont ri n+pr+:+nt/nd ,o0d. :.:.B. A10!(12 2161,!2&, 0e "15e,-, O=i+cti!+0+ d+ a dit a a! t 2n !+d+r+ a,i8 rar+a r+:ona=i0- c pri!ir+ 0a: E(2austi$itate# toat+ ,o0d ri0+ cont ri0or c r+nt+ 1i a0+ 0ichidit-3i0or6 p0-3i0+ 1i 2nca,-ri0+ a fo,t 2nr+8i,trat+ 2n ,it a3ii0+ financiar+7 E(isten"a# ,o0d ri0+ cont ri0or d+ 0ichiditat+ a fo,t cor+ct ca0c 0at+ 1i

2nr+8i,trat+6 iar , .+0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+ c prind in,tr .+nt-ri t+hnic+ conta=i0+. Sit a3ia f0 9 ri0or d+ tr+:or+ri+6 ca0c 0at+ prin .+toda dir+ct- ,+ pr+:int- a,tf+0: F2161,! 0e "15e,-, 0!" -%(!+!(/#! 0e e6'2&-(-,e @nca,-ri din !/n:ar+a d+ = n ri 1i pr+,tar+a d+ ,+r!icii @nca,-ri din r+d+!+n3+6 onorarii6 co.i,ioan+ 1i a0t+ !+nit ri %0-3i c-tr+ f rni:ori d+ = n ri 1i ,+r!icii %0-3i c-tr+ 1i 2n n .+0+ an8a>a3i0or %0-3i ,a r+,tit iri d+ i.po:it p+ profit6 doar dac- n pot fi id+ntificat+ 2n .od ,p+cific c acti!it-3i0+ d+ in!+,ti3ii 1i finan3ar+ F2161,! 0e "15e,-, 0!" -%(!+!(/#! 0e !"+e.(!#!! @nca,-ri din !/n:ar+a d+ t+r+n ri 1i c0-diri6 in,ta0a3ii 1i +chipa.+nt+6 acti!+ n+corpora0+ 1i a0t+ acti!+ p+ t+r.+n 0 n8 F2161,! 0e "15e,-, 0!" -%(!+!(/#! 0e !"-"#-,e @nca,-riA%0-3i prin +.i,i n+a d+ o=0i8a3i ni6 cr+dit+6 ipot+ci 1i a0t+ 2.pr . t ri Ra.= r,-ri a0+ nor 2.pr . t ri F216 0e "15e,-, (&(-2 N15e,-, 2- 9"%e'1(12 'e,!&-0e! N15e,-, 2- . ,@$!(12 'e,!&-0e! Sit a3ia f0 9 ri0or =-n+1ti 0a *).)'.'()' +,t+ r.-toar+a: Se45e"( Cont ri =ancar+ 2n 0+i Cont ri =ancar+ 2n d+!i:+ Ca,a 2n 0+i A!an, ri 2n tr+:or+ri+ A0t+ !a0ori E Tich+t+ d+ .a,5)

*I.LIB M.'*B.()C L.(I*.C(' M.*CB.ICJ *').*'J *.JM).C(J :BI.>:B *IC.L*I -:BI.>:B ?*IC.L*I

*I.LIB >A.1>H BA.D>* P2/#! L.)().'II J.BC).'MJ 'JL.B') *(.J*M 'M.CLL V-2&-,e 2:1.1*.*D1* )BI IL.IMJ C( ( 'CC

V-2&-,e 2D1.D1.*D1* **.M'L JJ) L.'*I M.I*' *.LL*

="%-./,! L.(MI.BL( J.CMJ.LIC 'J(.MIL '*.B(L '*.B((

T&(-2 F&-!e 0e 21%,1 1 Soci+tat+a a ditata SC IZOMETAL SA

>L.ALB

1D.::1.AIB

1D.:D>.L>:

BA.:>1

Do,ar 0 +9+rciti 0 i: S+cti n+: Di,poni=i0itati in cont ri 0a =anca ,a ca,a Capito0: Ca,a S =capito0: Ca,a

Intoc.it: %.I. Data Intoc.irii: 'L.(L.'()* R+!i: it: S.A. Data R+!i: irii: 'I.(L.'()*

R+f+rinta: D.E. O1

). O3!e%(!+? e%istena) ,o0d ri0+ cont ri0or d+ 0ichiditat+ a fo,t cor+ct ca0c 0at+ 1i 2nr+8i,trat+6 iar , .+0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+ c prind in,tr .+nt-ri t+hnic+ conta=i0+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6R+8i,tr 0 d+ Ca,a. L. C-2%12e .! -"-2!7e? Soci+tat+a a achi:itonat n o=i+ct d+ in!+ntar in !a0oar+ d+ )J( 0+i. %0ata ,?a +f+ct at in n .+rar.Soci+tat+a a achi:itonat d+ 0a noi .arf ri in !a0oar+ d+ '(( 0+i6 p+ntr car+ i ,?a +.i, fact ra ,i chitanta.

SC IZOMETAL SRL O D L() )J( *(* LL'M L()D J*)) )J( L))D O I(I LL'I J*))D L)) '(( '((

SC EXPERT AVI SRL O D L() )J( *(* LL'M L()D J*)) )J( L))D O I(I LL'I J*))D L)) '(( '((

D! e,e"(e Soci+tat+a a inr+8i,trat cor+ct tran.actii0+. Soci+tat+a d+ a dit a !+rificat +9i,t+nt chitant+0or 0a r+8i,tr 0 > rna06 pr+c . ,i daca ac+,t+a a fo,t inr+8i,trat+ 0a data in,cri,a p+ ac+,t+a. D+ a,+.+n+a6 a fo,t !+rificat ,o0d 0 d+ ca,a 0a ,far,it 0 fi+car+i :i0+ ,i ac+,ta n a fo,t n+8ati! ,i n a d+po,it !a0orii .ai .ari d+ J((( 0+i.

5,

F&-!e 0e 21%,1 * Soci+tat+a a ditata SC IZOMETAL SA S+cti n+: Di,poni=i0itati in cont ri 0a =anca ,a ca,a Capito0: Con ri 0a =anci S =capito0: Cont ri =ancar+ Data Intoc.irii: 'L.(L.'()* R+!i: it: S.A. Data R+!i: irii: 'I.(L.'()* D.E. O* Do,ar 0 +9+rciti 0 i: Intoc.it: %.I. R+f+rinta:

). O3!e%(!+? R+8i,tr 0 d+ =anc- cor+,p nd+ c +9tra,+0+ d+ cont6 inc0 ,i! ,o0d ri0+ cont ri0or d+ 0ichiditat+ '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoare *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6R+8i,tr 0 d+ Ca,a6 E9tra, d+ cont L. C-2%12e .! -"-2!7e? Soci+tat+a a d+p n, n .+rar in cont 0 =ancar in !a0oar+ d+ *(((( 0+i SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e Soci+tat+a a inr+8i,trat cor+ct tran:actii0+. Soci+tat+a d+ a dit a JB)DJ*)) J)'DJB) *(((( *(((( JB)DJ*)) J)'DJB) *(((( *(((( !+rificat +9i,t+nta inr+8i,trarii op+rati ni atat in r+8i,tr 0 d+ ca,a cat ,i in +9tra, 0 d+ cont. D+ a,+.+n+a ,oci+tat+a ar+ cont 0 JB) inchi,.

#-

F&-!e 0e 21%,1 : Soci+tat+a a ditata SC IZOMETAL SA Do,ar 0 +9+rciti 0 i: S+cti n+: Di,poni=i0itati in cont ri 0a =anca ,a ca,a Capito0: Con ri 0a =anci S =capito0: Cont ri =ancar+ Intoc.it: %.I. Data Intoc.irii: 'L.(L.'()* R+!i: it: S.A. Data R+!i: irii: 'I.(L.'()* D.E. O: R+f+rinta:

). O3!e%(!+? E!id+n3i+r+ cor+ct-? ,o0d ri0+ cont ri0or c r+nt+ 0a =-nci a fo,t cor+ct pr+:+ntat+ 1i +!id+n3iat+ 2n =i0an3 '. Me(&0e? In!+,ti8ar+a doc .+nt+0or > ,tificati!+ cor+,p n:atoa,e *. D&%15e"(e? R+8i,tr " rna06 $a0anta d+ F+rficar6 R+8i,tr Cart+a Mar+6R+8i,tr 0 d+ Ca,a6 E9tra, d+ cont. L. C-2%12e .! -"-2!7e? S+ +f+ct +a:a o p0ata in !a0oar+ d+ *(((( 0+i din =anca. S+ d+p n+ L(((( 0+i. SC IZOMETAL SRL SC EXPERT AVI SRL D! e,e"(e Soci+tat+a a inr+8i,trat cor+ct JB)DJ*)) J)'DJB) L()DJ)') L(((( L(((( *(((( JB)DJ*)) J)'DJB) L()DJ)') L(((( L(((( *(((( tran:actii0+. Soci+tat+a d+ a dit a !+rificat +9i,t+nta inr+8i,trarii op+rati ni0or ,i in +9tra, 0 d+ cont. D+ a,+.+n+a ,oci+tat+a ar+ ,o0icitat o confir.a d+ ,o0d =ancii. EXTRAS DE CONT Catr+ : $anca Tran,i0!ania Nr. ')A'()* Confor. di,po:itii0or in !i8oar+6 !a in,tiinta. ca6 in +!id+nt+0+ noa,tr+ conta=i0+6 0a data d+ *).)'.'()' 6 nitat+a D!,. fi8 r+a:a c , .a d+ )(((( 0+i in cont 0 =ancar ROB* $TRL (LC( )'(' ECJ( I'HH 0+i

#1

In t+r.+n d+ J ;cinci< :i0+ d+ 0a pri.ir+ r.+a:a ,a n+ r+,tit iti ac+,t +9tra, confir.at p+ntr , .a acc+ptata6 iar in ca: 0 con,tatarii d+ dif+r+nt+ ,a r+dactati ,i ,a an+9ati nota +9p0icati!a c prin:and o=i+ctii0+ D!,. %r+:+nt 0 +9tra, d+ cont tin+ 0oc d+ conci0i+r+ confor. proc+d rii ar=itra0+. Cond cator 0 nitatii6 Cond cator 0 co.parti.+nt 0 i financiar

Raspuns(

SC $anca Tran,i0!ania SRL Nr 'J'A *).)'.'()* Catr+ : SC IZOMETAL SRL Confir.a. pr+:+nt 0 +9tra, d+ cont p+ntr , .a d+ )(((( 0+i6 +9i,t+nti in cont 0 ROB* $TRL (LC( )'(' ECJ( I'HH 0+i Cond cator 0 nitatii6 Cond cator 0 co.parti.+nt 0 i financiar6

Conclu ie# So0d ri0+ pri!ind n .+rar 0 2n ca,- 1i di,poni=i0it-3i0+ 2n cont ri0+ =ancar+ 2n 0+i a fo,t c0a,ificat+6 d+,cri,+ 1i +!id+n3iat+ cor+,p n:-tor c pr+!+d+ri0+ 0+8a0+. Tran:ac3ii0+ 2n n .+rar a fo,t +f+ct at+ a!/nd 0a =a:- doc .+nt+ > ,tificati!+. Din acti!itat+a d+ a dit d+,f-1 rat- r+: 0t- c- n +9i,t- tran:ac3ii n+o=i1n it+. Di,poni=i0it-3i0+ 2n cont ri0+ =ancar+ 2n d+!i:+ a fo,t +!a0 at+ cor+ct 0a c r, 0 $NR d+ 0a *).)'.'()'.
#2

:.:.L. A10!(12 .!(1-#!!2&, !"-"%!-,e Contul de profit 'i pierdere Sit a3ii0+ financiar+ a0+ ,oci+t-3ii 0a ,f/r1it 0 an 0 i '()'6 pr+:int- o pi+rd+r+ din +9p0oatar+ d+ '((.**J 0+i6 iar profit 0 n+t din acti!itat+a d+,f-1 rat- +,t+ 2n !a0oar+ d+ I*.''J 0+i6 2n ,c-d+r+ c *(L.'J) 0+i fa3- d+ r+: 0tat 0 2nr+8i,trat 2n '()). La *).)'.'()'6 r+,p+cti! *).)'.'())6 principa0+0+ dat+ din cont 0 d+ profit 1i pi+rd+r+ , nt:

N,.%,(. ). '. *. L. J. M. I. B. C. )(. )). )'. )*.

I"0!%-(&,! Cifra d+ afac+ri n+tMar>a co.+rcia0%rod c3ia +9+rci3i 0 i Cifra d+ afac+ri =r tFa0oar+ ada 8at- ;FA< E9c+d+nt =r t din +9p0oatar+ ;E$E< R+: 0tat 0 +9p0oat-rii R+: 0tat 0 financiar R+: 0tat 0 c r+nt R+: 0tat 0 +9traordinar R+: 0tat 0 =r t a0 +9+rci3i 0 i I.po:it 0 p+ profit %rofit 0 n+t a0 +9+rci3i 0 i

*D11 )(.*C).'*J ).JLL.(BJ )'I.)LJ ).MI).'*( B('.LJI LCJ.)(* L)L.'ML B*.*)I LCI.JB) ( LCI.JB) )'(.)(J *II.LIM

*D1* J.L(B.I*) '*C.))M )I).*LI L)(.LM* )(M.C*' *CB.M*C '((.**J *(L.CBB )(L.MJ* ( )(L.MJ* *).L'B I*.''J

V-,!-#!-3.&21(/ L.CB'.J(L ).*(L.CMC LL.'(' ).'M(.IMI C(C.*BC BC*.IL' M)L.JCC '').MI) *C'.C(B ( *C'.C(B BB.MII *(L.'J)

Conclu ie# @n c r, 0 +9+rci3i 0 i financiar '()'6 cifra d+ afac+ri ,?a di.in at c LI6CJO fa3- d+ '())6 ,c-d+r+ 2nr+8i,trat- 2n principa06 ca r.ar+ a di.in -rii 2ntr? n rit. .ai acc+0+rat a !+nit ri0or din !/n:ar+a .-rf ri0or ;c J.('M.I(M 0+i<6 fa3- d+ ,c-d+r+a ch+0t i+0i0or c .-rf ri0+ ;c *.I').I*I 0+i<. R+: 0tat 0 +9p0oat-rii ,?a di.in at c M)L.JCC 0+i6 datorit- ,c-d+rii acc+nt at+ a !+nit ri0or din +9p0oatar+. @n ,tr ct ra !+nit ri0or din +9p0oatar+ pond+r+a c+a .ai 2n,+.nata o a !+nit ri0+ din !/n:ar+a .-rf ri0or ;BCO<6 r.at+ d+ !+nit ri0+ din acti!+ c+dat+ ;JO< 1i a0t+ !+nit ri din +9p0oatar+ ;JO<. F+nit ri0+ din 0 cr-ri +9+c tat+ 1i ,+r!icii pr+,tat+ a pond+r+a c+a .ai .ic- ;)O<. Ca r.ar+ a cr+1t+rii !+nit ri0or financiar+6 2n , .- a=,o0 t- c '*C.C*B 0+i6 dar 1i a ch+0t i+0i0or financiar+ c )B.'MI 0+i6 r+: 0tat 0 financiar 2nr+8i,tr+a:- n p0 , d+ !a0oar+ 2n , .- d+ '').MI) 0+i6 co.parati! c +9+rci3i 0 finaciar pr+c+d+nt.
#3

La fin+0+ +9+rci3i 0 i financiar '()'6 a 2nr+8i,trat profit 2n , .a d+ I*.''J 0+i .ai .ic c *(L.'J) 0+i fa3- d+ an 0 '()). Sc-d+r+a +,t+ datorat-6 2n principa06 di.in -rii !+nit ri0or tota0+ ;c L.)IJ.*)J 0+i<6 2ntr? n rit. .ai acc+0+rat fa3- d+ ,c-d+r+a ch+0t i+0i0or tota0+ ;c *.IB'.*BI 0+i<. !uditul &ilan"ului conta&il @n ,tr ct ra +0+.+nt+0or d+ acti! a0+ ,oci+t-3ii ,+ o=,+r!- o ,c-d+r+ at/t a acti!+0or i.o=i0i:at+ ;c )J6(CO< c/t 1i a acti!+0or circ 0ant+ ;LI6MMO< 2n an 0 '()' fa3- d+ '()). Acti!+0+ tota0+ a0+ ,oci+t-3ii pr+:int- o di.in ar+ c *B6)CO 2n '()' fa3- d+ '()). E!o0 3ia +0+.+nt+0or d+ pa,i! 1i acti! 2n c r, 0 +9+rci3i 0 i financiar '()'6 co.parati! c !a0ori0+ 2nr+8i,trat+ 0a *).)'.'()) ,+ pr+:int- a,tf+0 : E%)!2!3,12 3!2-"#!e, S!(1-#!- "e(/ - '-(,!5&"!121! Acti!+ i.o=i0i:at+ Datorii p+ t+r.+n 0 n8 Capita0 ri proprii F&"012 0e ,125e"( Stoc ri Cr+an3+ Ch+0t i+0i 2n a!an, Datorii n+finaciar+ p+ t+r.+n ,c rt F+nit ri 2n a!an, Ne%e.-, 0e &"0 0e ,125e"( T,e7&,e,!- "e( V-2&-,e 2:1.1*.*D11 L.:*1.HLL '.(C(.*BM ( '.*M(.'J( *HI.LL> ).)JM.LCB J.'*(.ILI ( J.CM).L*B '(L.J*) **1.*BH >L.ALL V-2&-,e 2:1.1*.*D1* A.1>:.BD* ).IIJ.(LJ ( '.JM'.'C* BLB.*>L ).)'C.)I) '.)ML.)LL ( '.JB).L(C ( B11.IDH BA.:>*

Fond 0 d+ r 0.+nt ,?a apr+ciat 2n '()' c J)I.*BL 0+i6 2n ,p+cia0 , = +f+ct 0 .ic1or-rii i.o=i0i:-ri0or d+3in t+ d+ fir.-. La ni!+0 0 n+c+,ar 0 i fond 0 i d+ r 0.+nt6 ,+ con,tat- o cr+1t+r+ a ac+,t ia6 cor+,p n:-tor c ,?a r+d , c di.in ar+a !a0orii datorii0or n+financiar+ c r+nt+. 'M.IJL 0+i a Stoc ri0+ ,oci+t-3ii a 2nr+8i,trat o ,c-d+r+ fa3- d+ 2nc+p t 0 an 0 i c 'I.*'I 0+i6 iar cr+an3+0+ apro9i.ati! *.(MM.M(* 0+i. @n condi3ii0+ dat+6 cr+1t+r+a c 0ichidit-3i0or ,oci+t-3ii a 8+n+rat o !a0oar+ cor+,p n:ator .ai .ar+ a tr+:or+ri+i n+t+. Conclu ie# @n ,it a3ia d+ fa3-6 FR fiind .ai .ar+ d+c/t NFR6 ,oci+tat+a 2nr+8i,tr+a:- o !a0oar+ po:iti!- a tr+:or+ri+i n+t+6 car+?i a,i8 r- a tono.ia finaciar- p+ t+r.+n ,c rt. FR po:iti! r+f0+ct- fapt 0 c- , r,+0+ d+ finan3ar+ p+ t+r.+n 0 n8 , nt d+3in t+ d+ , r,+0+ proprii.

#4

!nali a principalilor indicatori economico 8 financiari %roc+d ri0+ ana0itic+ ap0icat+ a, pra r+: 0tat+0or +ntit-3ii a ditat+ pr+, p n ti0i:ar+a nor indicatori financiari 8+n+ra0i ti0i p+ntr 2n3+0+8+r+a ,t-rii financiar+ a ,oci+t-3ii. I"0!%-(&, 1.I"0!%-(&, 0e 2!%)!0!(-(e Lichiditat+a c r+ntLichiditat+a i.+diatSo0!a=i0itat+a *. I"0!%-(&,! 0e -%(!+!(-(e %+rioada .+di+ d+ 2nca,ar+ a cr+an3+0or Fit+:a d+ rota3i+ a c0i+n3i0or %+rioada .+di+ d+ p0at- a f rni:ori0or Fit+:a d+ rota3i+ a f rni:ori0or Fit+:a d+ rota3i+ a acti!+0or i.o=i0i:at+ Fit+:a d+ rota3i+ a acti!+0or F&,512/ Acti!+ c r+nt+ADatorii c r+nt+ ;Acti!+ c r+nt+ ? Stoc ri<ADatorii c r+nt+ Acti!+ c r+nt+ADatorii tota0+ ;So0d .+di c0i+n3iACifra d+ afac+ri<N*MJ Cifra d+ afac+riASo0d .+di c0i+n3i ;So0d .+di f rni:oriACifra d+ afac+ri<N*MJ Cifra d+ afac+riASo0d .+di f rni:ori Cifra d+ afac+riAActi!+ i.o=i0i:at+ Cifra d+ afac+riAActi!+ tota0+ *D11 )6(I (6BB )6*C ))) *6'C )LI '6LB L6CI )6') *D1* )6*( (6BI )6CC )B( '6(* )LJ '6J) *6(J )6(J

tota0+ :. I"0!%-(&,! 0e ',& !(-3!2!(-(e Mar>a =r t- din !/n:-ri %rofit =r t din !/n:-riACifra d+ afac+ri Conclu ie#

(6)J

(6(L

Indicator 0 0ichidit-3ii c r+nt+6 r+,p+cti! indicator 0 0ichidit-3ii i.+diat+ +9pri.- d+ c-t+ ori ,+ c prind datorii0+ c r+nt+6 r+,p+cti! 2n acti!+ c r+nt+6 .ai p 3in ,toc ri. Fa0ori0+ o=3in t+ , nt .ai .ici d+c/t c+0+ r+co.andat+6 r+f0+ct/nd n ri,c ,c-: t d+ n+acop+rir+ a datorii0or c r+nt+ din 0ichidit-3i. E!o0 3ia indicatori0or d+ 0ichiditat+6 r+,p+cti! 0ichiditat+a c r+nt- 1i i.+diat-6 arat- c- ,o0!a=i0itat+a p+ t+r.+n ,c rt a ,oci+t-3ii a cr+,c t fa3- d+ +9+rci3i 0 ant+rior. Fit+:a d+ rota3i+ a cr+dit+0or ? f rni:ori apro9i.+a:- n .-r 0 d+ :i0+ d+ cr+ditar+ p+ car+ ,oci+tat+a 20 o=3in+ d+ 0a f rni:orii ,-i. S+ o=,+r!- c- p+rioada d+ p0at- a f rni:ori0or d+ c-tr+ ,oci+tat+ a ,c-: t 2n an 0 '()' fa3- d+ an 0 '()). Fit+:a d+ rota3i+ a d+=it+0or c0i+n3i ca0c 0+a:- +ficacitat+a 2ntr+prind+rii 2n co0+ctar+a cr+an3+0or ,a0+ 1i +9pri.- n .-r 0 d+ :i0+ p/n- 0a car+ d+=itorii 21i achit- datorii0+ c-tr+ ,oci+tat+. S+ o=,+r!- c- p+rioada d+ 2nca,ar+ a cr+an3+0or +,t+ .ai .ar+ fa3- d+ p+rioada d+ p0ata f rni:ori0or. Ac+a,ta +,t+ 2nt+rpr+tat- ca fiind o ,it a3i+ n+fa!ora=i0- p+ntr a ditat-. +ntitat+a

#5

Fit+:a d+ rota3i+ a acti!+0or tota0+ r+0+!- 8rad 0 2n car+ acti!+0+ ,oci+t-3ii r+a0i:+a:acti!itat+ +cono.ic-. Fa0oar+a d+ )6(J rota3ii at+,t- fapt 0 c- acti! 0 participa 0a .ai . 0t d+ n cic0 d+ prod c3i+ 2n cadr 0 n i +9+rci3i financiar6 c++a c+ r+d- o ,it a3i+ fa!ora=i0-. :.:.I. C&"%217!! %1 ',!+!,e 2- .!(1-#!!2e !"-"%!-,e 'e -"12 *D1* A. +f+ct at a dit 0 ,it a3ii0or financiar+ a0+ SC. IZOMETAL SA. p+ntr +9+rci3i 0 2nch+iat 0a *).)'.'()'6 confor. Nor.+0or d+ A dit Financiar6 +0a=orat+ d+ Ca.+ra A ditori0or din Ro./nia6 a0iniat+ 0a Standard+0+ Int+rna3iona0+ d+ A dit. Ac+,t+ nor.+ c+r ca a dit 0 ,- fi+ p0anificat 1i r+a0i:at 2n !+d+r+a o=3in+rii n+i a,i8 r-ri r+:ona=i0+ c- ,it a3ii0+ financiar+ n con3in ano.a0ii ,+.nificati!+.

:.:.1D. O'!"!- %1 ',!+!,e 2- ,-'&,( C-tr+ A,ocia3ii Soci+t-3ii 1aport asupra situa"iilor financiare
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). A. a ditat ,it a3ii0+ financiar+ a0+ ,oci+t-3ii SC.IZOMETAL Co.. SA.6 car+ c prind =i0an3 0 conta=i0 2nch+iat 0a data d+ *).)'.'()'6 cont 0 d+ profit 1i pi+rd+r+6 ,it a3ia .odific-ri0or capita0 0 i propri 1i ,it a3ia f0 9 ri0or d+ tr+:or+ri+ p+ntr +9+rci3i 0 financiar 2nch+iat 0a ac+a,t- data 1i not+0+ +9p0icati!+. 1esponsa&ilitatea conducerii pentru situa"iile financiare '. Sit a3ii0+ financiar+ , nt pr+8-tit+ , = r+,pon,a=i0itat+a cond c+rii Soci+t-tii6 car+ r-,p nd+ p+ntr pr+:+ntar+a fid+0- a ac+,tora 2n confor.itat+ c L+8+a Conta=i0it-3ii nr. B'A)CC)6 r+p =0icat- 1i c OMF% nr. )IJ'A'((J c .odific-ri0+ 0t+rioar+. Ac+a,tr+,pon,a=i0itat+ i.p0ic- conc+p+r+a6 i.p0+.+ntar+a 1i .+n3in+r+a d+nat r-ri ,+.nificati!+ fi+ datorat+ fra d+i ,a 1esponsa&ilitatea auditorului *. R+,pon,a=i0itat+a noa,tr- +,t+ ca6 p+ =a:a a dit 0 i +f+ct at6 ,- +9pri.-. o opini+ a, pra ac+,tor ,it a3ii financiar+. A. +f+ct at a dit 0 confor. Standard+0or Int+rna3iona0+ d+ A dit pro. 08at+ d+ F+d+ra3ia Int+rna3iona0- a Conta=i0i0or 1i adoptat+ d+ Ca.+ra A ditori0or Financiari din Ro./nia. Ac+,t+ nor.+ c+r ca a dit 0 ,- fi+ p0anificat 1i r+a0i:at 2n !+d+r+a o=3in+rii n+i a,i8 r-ri r+:ona=i0+ c- ,it a3ii0+ financiar+ n c prind ano.a0ii ,+.nificati!+. L. Un a dit con,t- 2n +f+ct ar+a d+ proc+d ri p+ntr o=3in+r+a pro=+0or d+ a dit c pri!ir+ 0a , .+0+ 1i infor.a3ii0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+. %roc+d ri0+ ,+0+ctat+ d+pind d+ ra3iona.+nt 0 prof+,iona0 a0 a ditor 0 i6 inc0 ,i! +!a0 ar+a ri,c ri0or d+ d+nat rar+ ,+.nificati!- a ,it a3ii0or financiar+6 datorat+ fi+ fra d+i ,a fi+ +rorii. Un a dit inc0 d+6 d+ a,+.+n+a6 +!a0 ar+a 8rad 0 i d+ ad+c!ar+ a po0itici0or conta=i0+ fo0o,it+ 1i r+:ona=i0itat+a +,ti.-ri0or conta=i0+ +0a=orat+ d+ c-tr+ cond c+r+6 pr+c . 1i +!a0 ar+a pr+:+nt-rii ,it a3ii0or financiar+ 0 at+ 2n an,a.=0 0 0or. J. Con,id+r-. c- pro=+0+ d+ a dit p+ car+ 0+?a. o=3in t , nt , fici+nt+ 1i ad+c!at+ p+ntr a f rni:a o =a:- p+ntr +0a=orar+a opini+i noa,tr+ d+ a dit. +pinia @n opinia noa,tr-6 ,it a3ii0+ financiar+ an+9at+ 0a *).)'.'()' r+da o i.a8in+ fid+0- 2n toat+ a,p+ct+0+ ,+.nificati!+6 a po:i3i+i financiar+ a Soci+t-3ii 0a ac+a,t- dat-6 pr+c . 1i a r+: 0tat 0 i op+ra3i ni0or ,a0+6 a f0 9 0 i d+ tr+:or+ri+ 1i a .i1c-rii 2n capita0 ri0+ proprii p+ntr +9+rci3i 0 2nch+iat6 2n confor.itat+ c r+80+.+nt-ri0+ conta=i0+ ro./n+1ti apro=at+ prin OMF% nr. )IJ'A'((J c .odific-ri0+ L+8+a Conta=i0it-3ii nr. B'A)CC) r+p =0icat- 1i c 0t+rioar+. !lte aspecte
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n i ,i,t+. d+ contro0

int+rn r+0+!ant p+ntr 2ntoc.ir+a 1i pr+:+ntar+a fid+0- d+ ,it a3ii financiar+ c+ n con3in +rorii7 ,+0+ctar+a 1i ap0icar+a po0itici0or conta=i0+ ad+c!at+7 +0a=orar+a nor +,ti.-ri conta=i0+ r+:ona=i0+ 2n circ .,tan3+0+ dat+.

B. Ac+,t raport +,t+ adr+,at +9c0 ,i! a,ocia3i0or 2n an,a.=0 . A dit 0 no,tr a fo,t +f+ct at p+ntr a p t+a raporta ac3ionari0or Soci+t-3ii ac+0+ a,p+ct+ p+ car+ tr+= i+ ,- 0+ raport-. 2ntr? n raport d+ a dit financiar. @n .-, ra p+r.i,- d+ 0+8+6 n acc+pt-. 1i n n+ a, .-. r+,pon,a=i0itat+a d+c/t fa3- d+ Soci+tat+ 1i d+ a,ocia3i. C. Sit a3ii0+ financiar+ an+9at+ n acc+ptat+ d+c/t 2n Ro./nia. 1aport asupra conformit"ii raportului administratorilor cu situa"iile fianciare @n confor.itat+ c Ordin 0 MF% nr. )IJ'A'((J p+ntr apro=ar+a r+80+.+ntari0or conta=i0+ confor.+ c dir+cti!+0+ + rop+n+6 c r+80+.+nt-ri0+ confor.+ c Dir+cti!a a FII?a a Co. nit-3i0or Econo.ic+ E rop+n+6 artico0 0 )(I6 a. citit raport 0 ad.ini,tratori0or ata1at 0a ,it a3ii0+ financiar+ a0+ Soci+t-3ii. Raport 0 ad.ini,tratori0or n fac+ part+ int+8rant- din ,it a3ii0+ financiar+. @n raport 0 ad.ini,tratori0or6 n a. id+ntificat infor.a3ii financiar+ car+ ,- fi+ 2n .od ,+.nificati! dif+rit+ d+ infor.a3ii0+ pr+:+ntat+ 2n ,it a3ii0+ financiar+ a0+ Soci+ta3ii. '' Mai '()' SC.E9p+rt AFI SRL.6 $ c r+1ti6 Ro./nia , nt .+nit+ ,- pr+:int+ po:i3ia financiar- 1i r+: 0tat+0+ op+ra3i ni0or 2n confor.itat+ c r+80+.+nt-ri0+ conta=i0+ 1i principii0+ conta=i0+

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$I$LIO#RAFIE: ). To.a Marin ? Initi+r+ in a dit 0 ,it atii0or financiar+ a0+ n+i +ntitati6 +ditia a II?a6 Edit ra CECCAR6 $ c r+,ti6 '((I6 pp. )L?'ML. '. $o 0+,c Mirc+a6 #hita Marc+06 Mar+, Fa0+rica ? Contro0 0 fi,ca0 ,i a dit 0 financiar? fi,ca06 Edit ra CECCAR6 $ c r+,ti6 '((*. *. Stoian Ana6 T r0+a E 8+n ? A dit 0 financiar?conta=i06 Edit ra Econo.ica6 $ c r+,ti6 '((). L. CECCAR E Conta=i0itat+a6 +9p+rti:a ,i a dit 0 afac+ri0or. J. Opr+a I. ? Intoc.ir+a ,i a ditar+a =i0ant 0 i conta=i06 Edit ra Int+0cr+do6 D+!a6 )CCI. M. M nt+an Fictor E Contro0 ,i a dit financiar conta=i06 Edit ra Uni!+r,a0 " ridic6 $ c r+,ti6 '((J. I. $r+:+an %+tr+ E A dit 0 ,i contro0 0 financiar6 Edit ra ASE6 $ c r+,ti6 '((L. B. Ca.+ra A ditori0or din Ro./nia6 A dit 0 financiar?conta=i0 '(((6 Standard+6 Nor.+ pri!ind cond ita +tica 1i prof+,iona0a6 Edit ra Econo.ica C. #AAS #+n+ra00Q Acc+pt+d A ditin8 Standard )(. Man a0 0 d+ Standard+ Int+rnationa0+ d+ A dit ,i Contro0 d+ Ca0itat+6 A dit Financiar '((C6 IFAC?$ c r+1ti )). R+80+.+ntari Int+rnationa0+ d+ A dit6 A,i8 rar+ ,i Etica6 A dit financiar '((B6 !o0 . 0) IFAC?$ c r+,ti

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