EXERCI II PREGTIRE STAGIARI SISTEM COLECTIV ANUL II

CATEGORIA III : Expertize contabile

(5 exerci ii )
1. Explicai independena absl!"# $i independena %ela"i&# a expe%"!l!i cn"abil'
Independen"a absl!"a es"e ca%ac"e%i(a"a p%in s"a%ea de spi%i" ca%e inlesnes"e b"ine%ea !nei pinii
nea)ec"a"e de in)l!en"e ca%e c*p%*i" %a"ina*en"!l p%)esinal+ pe%*i"and p%)esinis"!l!i
sa ac"ine(e c! in"e,%i"a"e+ c! biec"i&i"a"e si c! p%!den"a p%)esinala-
Independen"a %ela"i&a den"a din )ap"!l ca p%)esinis"!l cn"abil in %a"ina*en"!l p%)esinal n!
pa"e )i independen" in sens!l i(la%ii sale de %ela"iile ecn*ice+ )inancia%e sa! de al"a na"!%a+ aces"
l!c%! )iind i*psibil dea%ece )ieca%e *e*b%! al scie"a"ii a%e %ela"ii c! al"ii-
Independen"a %ep%e(in"a !n ansa*bl! de *i.lace p%in ca%e expe%"!l cn"abil de*ns"%ea(a
p!blic!l!i ca isi pa"e exe%ci"a *isi!nea /se%&ici!l p%)esinal0 in"%1 *anie%a biec"i&a si c%ec"a-
Independen"a absl!"a si independen"a %ela"i&a a expe%"!l!i cn"abil-

C*pnen"ele independen"ei2
3- Independen"a de spi%i" /in ,4ndi%e02
1 S"a%e de ,4ndi%e ca%e pe%*i"e )e%i%ea !nei pinii+ a !n!i se%&ici! p%)esinal )a%5 s5 )ie a)ec"a"6
.!deca"a p%)esinala7
1 Ea p%es!p!ne in"e,%i"a"e si biec"i&i"a"e-
8- Independen"a in apa%en"52
1 %ep%e(in"a capaci"a"ea de a de*ns"%a c5 %isc!%ile la ad%esa independen"ei de spi%i" a! )s" li*i"a"e sa!
eli*ina"e+ as")el inca" "e%"a pe%sana sa n! p!na la indiala biec"i&i"a"ea p%)esinis"!l!i cn"abil7
1 es"e c*pnen"a )!nda*en"ala a independen"ei-
Ce%in"ele de independen"a se aplica "!"!%% p%)esinis"il% cn"abili c! p%ac"ica libe%ala+ c!
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desebi%e a!di"%il% s"a"!"a%i si "!"!%% pe%sanel% ca%e s!n" in *as!%5 de a in)l!en"a l!c%a%ile
p%)esinis"!l!i cn"abil-
Expe%"i(ele cn"abile p" )i e)ec"!a"e n!*ai de c#"%e expe%ii cn"abili 9nsc%i$i 9n Tabl!l C%p!l!i-
Expe%"!l cn"abil slici"a" 9n e)ec"!a%ea !nei expe%"i(e cn"abile es"e bli,a" s# )ie independen" )a# de
p#%ile in"e%esa"e 9n expe%"i(#+ e&i"4nd %ice si"!aie ca%e a% p%es!p!ne lips# de independen# sa!
cns"%4n,e%e ca%e a% p!"ea s#1i i*pie"e(e in"e,%i"a"ea $i biec"i&i"a"ea-
Expe%"i(ele cn"abile e)ec"!a"e de expe%ii cn"abili ca%e n! 9n"%!nesc cndiiile pen"%! a )i 9nsc%i$i
ca *e*b%i ai C%p!l!i cad s!b incidena sanci!nil% p%i&ind exe%ci"a%ea !nei p%)esii )#%# a!"%i(aie-
:ac# !n expe%" cn"abil i*plica" 9n"%1 as")el de si"!aie es"e slici"a" pen"%! e)ec"!a%ea !nei expe%"i(e
cn"abile+ el es"e bli,a" s# ad!c# la c!n$"ina slici"an"!l!i si"!aia 9n ca%e se a)l#-
Independena expe%"!l!i cn"abil "%eb!ie s# )ie absl!"# 9n ca(!l expe%il% cn"abili n!*ii din
)ici! de c#"%e %,anele 9n d%ep" $i %ela"i&# 9n ca(!l expe%il% cn"abili %ec*andai de p#%i sa!
slici"ai 9n e)ec"!a%ea de expe%"i(e cn"abile ex"%a.!dicia%e-
Independena absl!"# a expe%"!l!i cn"abil n!*i" de c#"%e %,anele 9n d%ep" de%i&# din bli,aia
aces"!ia de a ine sea*a de "a"e ca(!%ile de inc*pa"ibili"a"e+ abine%e $i %ec!(a%e p%e&#(!"e de Cd!l
de p%ced!%# ci&il# $i al"e %e,le*en"#%i p%ced!%ale speciale+ ca%e s!n" acelea$i c! cele p%i&ind
.!dec#"%ii-
Expe%ii cn"abili ca%e se a)l# 9n si"!aiile de inc*pa"ibili"a"e "%eb!ie s# le ad!c#+ 9n sc%is+ la c!n$"ina
%,an!l!i ca%e i1a n!*i"+ i*edia" d!p# n!*i%e-
Expe%"!l cn"abil+ la p%i*i%ea %ic#%ei l!c%#%i de expe%"i(#+ &a )ace !n exa*en de independen# $i &a
c*ple"a ;:ecla%aie de independen#< ca%e &a 9nsi l!c%a%ea dep!s# pen"%! a!di"!l de cali"a"e la
C%p-
2. Ce 9nele,ei p%in competena expertului contabil'
C*pe"ena p%)esinal# a%e d!# c*pnen"e de ba(#2
1 bine%ea
1 *enine%ea-
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C*pe"ena p%)esinal# p%es!p!ne c# p%)esinis"!l cn"abil "%eb!ie s# )!%ni(e(e se%&icii p%)esinale
c! ,%i.# $i s4%,!in# $i es"e bli,a" s# se *enin# 9n pe%*anen# la !n ni&el de c!n$"ine $i de
%ec!na$"e%e p%)esinal# ca%e s# .!s"i)ice a$"ep"#%ile !n!i clien" sa! al an,a.a"%!l!i- Aceas"a
p%es!p!ne ca el s# )ie la c!%en" c! !l"i*ele e&l!ii $i n!"#i din p%ac"ica p%)esinal#+ din le,islaie $i
"e=ncile de l!c%!-
:b4ndi%ea ce%e2
1 9nal" s"anda%d de p%e,#"i%e ,ene%al#+ !%*a"# de !na speci)ic#+
1 p%ac"ic# $i expe%ien# 9n s!biec"e p%)esinale se*ni)ica"i&e+
1 pe%iade de p%ac"ic# 9n d*eni!-
Menine%ea ce%e2
1 c!na$"e%e cn"in!# a e&l!iil% 9n p%)esia cn"abil# /la ni&el nainal $i in"e%nainal 9n
cn"abili"a"e+ a!di" $i al"e %e,le*en"#%i s"a"!"a%e $i ce%ine %ele&an"e0-
1 adp"a%ea !n!i p%,%a* ca%e s# ,a%an"e(e !n cn"%l de cali"a"e 9n 9ndeplini%ea sa%cinil% p%)esinale+
9n cn)%*i"a"e c! n%*ele nainale $i in"e%nainale-
Cali"a"ea de expe%" cn"abil abili"a" s# e)ec"!e(e expe%"i(e cn"abile es"e %e,le*en"a"#- C*pe"ena
p%es!p!ne deine%ea de c#"%e expe%"!l cn"abil a c!n$"inel% necesa%e d*eni!l!i la ca%e se %e)e%#
expe%"i(a cn"abil#- El "%eb!ie s# se s!p!n# %e,!lil% C%p!l!i p%i&ind )%*a%ea cn"in!#+ ac"!ali(a%ea $i
"es"a%ea pe%*anen"# a c!n$"inel% pe ca%e le psed#-
Expe%"i(a cn"abil# a%e d%ep" s!p%" dc!*en"ele p%i*a%e $i 9n%e,is"%a%ea e&eni*en"el% $i
"%an(aciil% 9n cn"abili"a"e- Ca !%*a%e+ expe%"!l cn"abil slici"a" 9n e)ec"!a%ea expe%"i(el% cn"abile
"%eb!ie s# psede c!n$"ine slide $i ac"!ali(a"e 9n d*eni!l ecn*ic+ 9n ,ene%al+ $i *ai ales 9n
d*eni!l )inancia%1cn"abil- Aces"e c!n$"ine "%eb!ie p%ba"e c! cali"a"ea de expe%" cn"abil *e*b%!
al C%p!l!i+ 9nsc%is 9n lis"ele pe d*enii p!blica"e+ ca%e se s!p!ne %e,!lil% s"abili"e de C%p c! p%i&i%e
la p%e,#"i%ea indi&id!al# cn"in!# $i la "es"a%ea c!n$"inel% ac!*!la"e-
3. Ce cnine dsa%!l expe%"!l!i cn"abil p%i&ind dc!*en"a%ea 9n expe%"i(a cn"abil#'
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:sa%!l de l!c%! al expe%"!l!i cn"abil+ 9n ce p%i&e$"e dc!*en"a%ea expe%"i(el% cn"abile+ "%eb!ie
s# c!p%ind#+ d!p# ca(2
I- >nc=eie%ea de $edin# /9n ca!(e ci&ile0+ O%dnana %,an!l!i de !%*#%i%e $i ce%ce"a%e penal#
/9n ca!(ele penale0+ sa! cn"%ac"!l p%i&ind e)ec"!a%ea expe%"i(el% cn"abile ex"%a.!dicia%e7
II- II- Rap%"!l de expe%"i(# cn"abil# 1 exe*pla%!l expe%"!l!i cn"abil ca%e .!s"i)ic#
9ndeplini%ea *isi!nii7
III- E&en"!ale c%espndene+ %#sp!ns!%i la 9n"%eb#%i s!pli*en"a%e sa! s!pli*en"e de expe%"i(#
cn"abil# slici"a"e de %,anele 9n d%ep"+ ca%e a! disp!s e)ec"!a%ea expe%"i(ei cn"abile7
IV- E&en"!ale n"e pe%snale ale expe%"!l!i cn"abil %edac"a"e 9n "i*p!l e)ec"!#%ii expe%"i(ei
cn"abile+ necesa%e )ie %edac"#%ii %ap%"!l!i de expe%"i(# cn"abil#+ )ie !%*#%i%ii b!,e"!l!i de
"i*p $i decn"#%ii l!c%#%il% de expe%"i(# cn"abil# c! bene)icia%ii aces"%a-

4. Ce conine capitolului I al Raportului de expertiz contabil ? (Introducere)
Capi"l!l I+ ;INTRO:UCERE<+ al %ap%"!l!i de expe%"i(# cn"abil# "%eb!ie s# c!p%ind# cel p!in
!%*#"a%ele paragrafe2
I. Pa%a,%a)!l de iden"i)ica%e a expe%"!l!i/il%0 cn"abil/i0 n*inali(a"/i0 pen"%! e)ec"!a%ea expe%"i(ei
cn"abile+ ca%e "%eb!ie s# c!p%ind# in)%*aii c! p%i&i%e la2 n!*ele $i p%en!*ele expe%"!l!i/il%0+
d*icili!l+ n!*#%!l ca%ne"!l!i de expe%" cn"abil $i p(iia din Tabl!l expe%il% cn"abili7
II. Pa%a,%a)!l de iden"i)ica%e a %,an!l!i ca%e a disp!s e)ec"!a%ea expe%"i(ei cn"abile .!dicia%e sa! a
clien"!l!i ca%e a slici"a" e)ec"!a%ea expe%"i(ei cn"abile ex"%a.!dicia%e- >n aces" pa%a,%a) se
*eninea(#2
a0 >n ca(!l expe%"i(el% cn"abile .!dicia%e2 ac"!l ca%e a s"a" la ba(a n!*i%ii expe%"!l!i/il%0+ %espec"i&
>nc=eie%e de $edin# /9n ca(!%ile ci&ile0 sa! O%dnan# a %,anel% de !%*#%i%e penal# /9n ca!(ele
penale0+ c! *enina%ea da"ei aces"!ia+ den!*i%ea $i cali"a"ea p%ces!al# a p#%il%+ d*icili!l sa!
sedi!l scial al aces"%a+ n!*#%!l $i an!l dsa%!l!i $i na"!%a aces"!ia /ci&il sa! penal07
b0 >n ca(!l expe%"i(el% cn"abile ex"%a.!dicia%e2 den!*i%ea clien"!l!i+ d*icili!l sa! sedi!l scial al
aces"!ia+ n!*#%!l $i da"a cn"%ac"!l!i 9n ba(a c#%!ia se e)ec"!ea(# expe%"i(a cn"abil# slici"a"#-
III. Pa%a,%a)!l p%i&ind iden"i)ica%ea 9*p%e.!%#%il% $i ci%c!*s"anel% 9n ca%e a l!a" na$"e%e li"i,i!l 9n
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ca%e s1a disp!s e)ec"!a%ea expe%"i(ei cn"abile .!dicia%e sa! cn"ex"!l 9n ca%e a )s" cn"%ac"a"# expe%"i(a
cn"abil# ex"%a.!dicia%#-
IV- Pa%a,%a)!l p%i&ind iden"i)ica%ea biec"i&!l!i/l%0 expe%"i(ei cn"abile- >n ca(!l expe%"i(el%
cn"abile .!dicia%e+ )%*!la%ea biec"i&!l!i/l%0 expe%"i(ei cn"abile se p%eia ?la@!7ad1li"e%a*?%a@!7
din )%*!la%ea aces"%a 9n ?la@!7>nc=eie%ea de $edin#?%a@!7 /ca!(ele ci&ile0+ %espec"i& 9n
O%dnana %,anel% de !%*#%i%e $i ce%ce"a%e penal# /ca!(ele penale0- >n ca(!l expe%"i(el% cn"abile
ex"%a.!dicia%e+ )%*!la%ea biec"i&!l!i/l%0 aces"%a "%eb!ie s# )ie cea din cn"%ac"-
V- Pa%a,%a)!l p%i&ind iden"i)ica%ea da"ei sa! pe%iadei $i lc!l!i 9n ca%e s1a e)ec"!a" expe%"i(a cn"abil#-
>n ca(!l expe%"i(el% cn"abile+ disp!se de %,anele 9n d%ep"+ 9n ca!(e ci&ile+ da"a $i lc!l 9ncepe%ii
l!c%#%il% expe%"i(ei cn"abile "%eb!ie dc!*en"a"# p%in ci"a%ea p#%il% p%in sc%isa%e c! a&i( de p%i*i%e-
VI. Pa%a,%a)!l p%i&ind iden"i)ica%ea *a"e%ial!l!i dc!*en"a% ca%e a%e le,#"!%# ca!(al# c!
biec"!l/&ele0 expe%"i(ei cn"abile $i ca%e a s"a" la ba(a 9n"c*i%ii %ap%"!l!i de expe%"i(# cn"abil#-
Ma"e%ial!l dc!*en"a% n*inali(a" 9n aces" pa%a,%a) "%eb!ie s# )ie s"%ic" adec&a" necesi"#il% de
dc!*en"a%e a biec"!l!i/l%0 expe%"i(ei cn"abile .!dicia%e sa! ex"%a.!dicia%e-
VII- Pa%a,%a)!l p%i&ind iden"i)ica%ea da"ei sa! pe%iadei 9n ca%e s1a %edac"a" %ap%"!l de expe%"i(#
cn"abil# c! *enina%ea exp%es# dac# s1a! *ai e)ec"!a" sa! n! al"e expe%"i(e cn"abile a&4nd acela$i
biec"/i&e0- :e ase*enea+ 9n aces" pa%a,%a) "%eb!ie *enina" dac# sa! )lsi" l!c%#%ile al"% expe%i
/cn"abili+ "e=nici e"c-0+ p%ble*e %idica"e de p#%ile in"e%esa"e 9n expe%"i(# $i explicaiile da"e de aces"ea
9n "i*p!l e)ec"!#%ii expe%"i(ei-
VIII- Pa%a,%a)!l p%i&ind iden"i)ica%ea da"ei iniiale p4n# la ca%e %ap%"!l de expe%"i(# cn"abil# "%eb!ia
dep!s la bene)icia% $i indica%ea e&en"!alel% pe%iade de p%el!n,i%e )a# de "e%*en!l iniial-
5. Care ete di!erena dintre expertul contabil "i econo#itul alariat$ dar %ntre contabilul
autorizat "i contabilul alariat?
Expe%"!l cn"abil es"e pe%sana ca%e a db4ndi" aceas"# cali"a"e+ 9n cndiiile O-G- n%- ABC3DDE+
a&4nd c*pe"ena p%)esinal# de a &e%i)ica $i de a ap%ecia *d!l de %,ani(a%e $i de cnd!ce%e a
ac"i&i"#ii ecn*ic1)inancia%e $i de cn"abili"a"e+ de a s!p%a&e,=ea ,es"i!nea scie"#il% c*e%ciale
$i de a &e%i)ica le,ali"a"ea bilan!l!i cn"abil $i a cn"!l!i de p%)i" $i pie%de%e-
P%in !%*a%e+ ne ,#si* 9n )aa !nei a%ii de c*pe"ene *!l" *ai la%,i )a# de cea a !n!i ecn*is"
sala%ia"7 ecn*is"!l es"e s!b%dna" !n!i $e) ie%a%=ic $i exec!"# a"%ib!iile speci)ice )i$ei ps"!l!i s#!-
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:e ase*eni+ ecn*is"!l es"e speciali(a" 9n *!l"e d*enii2 "!%is*+ se%&icii+ *a%Fe"in,+ *ana,e*en"+
plani)ica%e+ sala%i(a%e+ )inancia%1cn"abil-
Expe%"!l cn"abil es"e !n ecn*is"+ absl&en" al speciali(#%ii )inancia%1cn"abile+ independen" )a#
de scie"a"ea c*e%cial#- El n! p%i*e$"e+ pen"%! l!c%#%ile exec!"a"e+ !n sala%i!+ ci !n ONORARIU
p%e&#(!" p%in cn"%ac"!l 9nc=eia" c! %e)e%i%e la *isi!nea sa-
Cn"abil!l a!"%i(a" es"e pe%sana ca%e a db4ndi" aceas"# cali"a"e 9n cndiiile O-G- n%- ABC3DDE $i
a%e capaci"a"ea de a ine cn"abili"a"ea $i de a p%e,#"i l!c%#%ile 9n &ede%ea 9n"c*i%ii si"!aiil%
)inancia%e- Cn"abil!l a!"%i(a"+ ca $i expe%"!l cn"abil+ es"e !n p%)esinis" independen"+ nesala%i(a" de
en"i"a"e ecn*ic#- Cn"abil!l sala%i(a" es"e s!b%dna" $e)!l!i ie%a%=ic $i exec!"# sa%cinile ce 9i %e&in
din )i$a indi&id!al#- Ra%e%i+ 9n ca(!l !nei 9n"%ep%inde%i *a%i+ *i.lcii+ exec!"# "a"e l!c%#%ile cn"abile-
:e %e,!l#+ es"e speciali(a" pe !n sec"% al cn"abili"#ii-
Ca $i ecn*is"!l sala%ia"+ cn"abil!l sala%ia" %#sp!nde )a# de cali"a"ea l!c%#%il% exec!"a"e+ p!"4nd
)i s"i*!la" %i penali(a" de $e)!l ie%a%=ic sa! la p%p!ne%ea aces"!ia-
Expe%"!l cn"abil+ cn"abil!l a!"%i(a"+ c=ia% dac# s!n" independeni+ %#sp!nd ci&il $i penal )a# de
9n"%ep%inde%e- :e ase*eni+ ei p" pie%de 9n"%ep%inde%ea de clien" $i+ p%in aceas"a+ s!%sa de &eni"- In
sc=i*b+ ecn*is"!l $i cn"abil!l+ sala%iai+ pie%d c! ,%e! ps"!l sa! 9n !%*a !n% p%ced!%i ane&iase-
Concluzii2
1 Es"e 9n disc!ie s"a%ea de sala%ia" al !nei )i%*e $i al !n!i cabine" de expe%i cn"abili sa! de cn"abili
a!"%i(ai-
1 T%eb!ie )#c!"# dis"incia 9n"%e a!di"%ii in"e%ni $i cei ex"e%ni+ p%in p%is*a independenei-
1 Ecn*is"!l+ cn"abil!l p%)esinis" sala%ia" s!n" an,a.ai 9n ind!s"%ie+ c*e%+ sec"%!l p!blic+
9n&##*4n" $-a-
1 Cn"abil!l p%)esinis" independen" es"e acela ca%e e)ec"!ea(#+ !n!i clien"+ 9n *d c!%en"+ l!c%#%i de
a!di" sa! e&iden# cn"abil#+ )iscali"a"e $i al"e se%&icii p%)esinale si*ila%e-
1 Cn"abil!l p%)esinis" l!c%ea(# independen" /incl!si& p%ac"icieni indi&id!ali+ pa%"ene%i sa! c%p%aie0
9n ind!s"%ie+ c*e%+ sec"%!l p!blic+ 9n&##*4n" $-a- $i es"e *e*b%! ale !nei %,ani(aii a)ilia"e IGAC-
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