Planul general de audit Denumirea (rechizitele) companiei de audit: MAEFIOL Clientul: Macovei Tatiana Perioada raportatd: ¥31” decembrie 2010 Lucrarite planificate na _ Ae | Perioada Comentarii sau trimiteri la Gel |e errr lane eee ear || see pee ee 1. | Stabilirea echipei de lueru. 23 rite | Caraug Vietoria | - Ordinul eonduceri | | | | 2, | Familiarizarea echipei de tucra eu | I-2zile | Caraug Victoria | - Certificat de inregistrare a | business-ul clientulu | intreprinderi, | | ~ Centificat de inregistrare a | | subiectului impunerii cu TVA: ~ Extras de la Camera inregistrarii | | de stat; . | | - Extras de la Camera inregistrari | de Stat a Ministerului Dezvoltirii | | Informationale; | | - Statutul intreprinderi El | 3. [Tnaintarea cererii de informarii | 1-2 ile | Caraug Vietoria | Politica de contabilitate: | | | necesare i ‘nceputul - Politica preturilor; | angajamentului de audit. ~ Contractele cu furnizori. | 4._| Participarea la sedinta | 1-7 2ile | Caraug Vietoria | - Serisoarea de angajament, administratici ce —vizeazai | - Balanta de verificare: | angajamentul de audit | | - Documente de angajare, fise | | | personale, carnete de munca, | tf | contracte | | ~ Cerere cu privire la documentele i__| de lucru necesare | 5. | Executarea lucrarilor in 1-7zile | Caraus Victoria | - Programul de audit i | conformitate cu programa de audit: | | | * Aplicarea testelor si | | || mecanismelor de control: | | * Inventarierea; | | * Confruntarea soldurilor; + Examinarea; * Observarea; | # Recalcularea; | + Compararea indicatorilor; | i |_© Solicitarea gi confirmarea. | I 7 6. | Controlul asupra realizarii planului 1-7zile | Caraus Victoria | - Raportul cu privire la calitatea | de audit i calitati lucrdritor | | lucrivilor efectuate. |_| executate | 3(omrnasss ud) TPEOGO ving pap ToruBAUIOT PIOTAC VUOHA SABI ‘spn ap raruduoo raospanpuo;y earasae nf dN) TT 28 ow PADUA LIOTPRY VEO MUBTLOFY -sppnv op napoyfisan mraowponpuo,) f ] | marsisy pups soopumawons | “S| morsisy puyomog nq) | noise nus jossody. podiouiad pnsonpny. vijo nuwouslnye pao ap jaquvduios maorraa | nuns smog ~ pa | %p niioung ajounuoad ‘ou aw aumypno 04 Hoyduny y4o104090]0) T T iBanpuds AND TOSHIG PE | “upne ap inymsodry vaseiuazaud no | aupne 2p injmuourefesun ayinynzas emo9jo by auiaud no rrgonsiutupe mupne oj anand no uodey - | ruoisia sme | eT ‘lupos vy varedianeg “Tugoyjion apoveazas oy anata no aiuaureuedap op 108 ‘ayem399ja 90|LuB19n], wig | ino nes suanpuos ap larfensiumupe ajoreynzosv|2slaud na wodey - | _nuvoullreyy et viumpas e aredionieg | “8 yoiumpas je jeqioa-soooud = | wuorsia Smee | ZL -upne ap jodiyeo preuy wiuipos | “L_| /L ‘H8O4]UOA ap ayalueye ‘outeg | 9p aslo aivoytioa ap ajoioe- ‘SHuoueuaaut jmeynzau ayeqian — ajasaoo: ‘unqrueroun B auoueAU! op ajaiov- nga ap ajarauses- sngougg 202000) axeseoul ap avourg aja}0u- 9 ap |fuistBor- ‘aizodap ap areaurq aymuos e] ap ajosenxo- ap edit{ao Ip WoISISE tn BuoiseD UL HSsUEG LoJaoPo[fitU vorOLTEUOAL FENZL UY “ASaUEG 10}9980 Jo[LNPIos vay, “pino90 ap afptoures- snSoupq soj200u| {tu v azeseout ap areoueg aja}0u- spseo ap [nnsifiox- ‘areoueq nprea- Wud | ap ajasenXo- JB9uBq 10d ap ajases}xXo- ‘owoUyLOA yumns areuN ULgaeUUNoOP oFeUUT;LOI JUN IoURG FL LIMUOD oye 18 aueinjea ‘oxejuosep op yinuod ‘ayzodap ‘ausoise9 azodap ap a1voueg 9} ‘eutens 1 gpeuorfeu pine nSourg Jojoovojfiwi fofuapiaa sjuoiape oysunsiesodo yo Seurens 18 preuorteu ene mymdey tere suoo vaxopan uy JojYZaAop warejuay Al meoueg Od ap ajasenxo- | I t-zorpl | wu orsody | eT ai MON | ° “1 naony ap ‘omg | amsommoony | ebee | oun repiniodo wosntaosoy pue apomounsop vj oiasofoy | 0 muomsaxy | _ynduny | ynduny uk WN BWOINIDXD ID WIVOULA 240 "TAMPIDO4 OTOT TT TE O10T TOTO “viva4fisoa vpvoriog BAIDT FOF TUT FAPAY injrsiprv ndoog DOTA TE viviiodo. vpvoriog DOT, PROG «prs TAS TOTTAVA : pny ap toruodwoa (ajanz1y994) voananuogy upne op veuesso01gsomrouruy 91 a | ap URULIIJUOD - fareaueg JopHIN|UOD w auapitasap ap 2] ated yq1100 ~ somoueg sojLINUOS B aNtasosap ap |moeNU0D - | 1Pzo'91 Ler [DP BUDIOS 98 | }onpuod se ast areiouruyy somwaueg 1 usiiede ajuowyeas eiigeiwos eiuapiao néourg sovojliu ap aye oR vyseage anes ap eyerednoer 150} ¥ puvosiod USRB w-s ERP Tt ayeisidop 10. ne area snd ees I vo najuad ‘Lnpjos ynop s01s99e puruuojep & nujuad eluasa ap tMpaooud aye a) enuoD ZB9 UL ‘ao109 FINANSEISOP ISO} 10 NO WIUMIODJO wOLOUEIUOAUL "I UI me ap fodiypo tmuarsi THOUBUOAUT [IBYNZaL UY EyeULULA}OP NSouRG sojoovo| {tu vomwopea no peso ayso wnutig vamEoyeA vouC] “.vseD" TyZ Mynquos ye souparo ynfeyMy ~ .ese>" Te rongep mfoimy + op viueeg ur yreoiput nemo’ ynoye njduns un wnMo9j9 qesuodsox laeieatl anes ap[== T {yeoureq 309 ap ajaseanxa - Iz0'61 -120'S 1 puns aootupeatosts one p arensiamy 9j99 no ei ‘are19a yar soy luaq]9 vy ap voor: ‘axvo|8A ap sO[LIN unyapur OIeZUBA UIP d]LWSEOUL YpUNJUOD os NU LORP waIHDIFLIOA~ JojMIIEF “eau JWOD ap soJaseAxXO varCUTLUXo- “soyHio1aias wameysoud “1opssezon| unyimut —“iovjonpod—vosezup pP |NUNJOA nd JO[LEZUBA vareredwoD- ‘ongjeue aapadoad ayeoride 1 10a doos yseoe uy ‘oruodes op epeouiod uy nfourq so[sovoyfiut varensoxo “i nSoueq, upseout “upjoo109 Ufulod Hu waIseaR RO Md aiSoatad 99 wood UL BSLO op 1 oIWOUING JOJauaUNDOP |RjONUOD | s@aneuuou ayer ap ainzpaaid sjauauuo, ur premsysop oy ¥S aIngon s0juEq waza ajoluss no ayeUMosUco ul prEOsysop os ‘vinyea ur nSougq aovojfitu ap ajiivasiur eoep POyUOA 3g | 'SUaS 15008 UL OTeUIpHE 11= es a = — —— “aueIA RUE.) 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