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610 Audit Intern
610 Audit Intern
610 Audit Intern
CUPRINS
Paragrafe
Introducere................................................................................................................1-4
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-8
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%
-13
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, " - ! " # # # # # # # # # # # # # # # # # # # # # # # # # # # # # #
.....................................14-15
/
-19
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0
financiare. ISA se
! " , & 1 " ' #
aplicare.
: " 8 " & * + + " + ! 7 - + ! 1 " & 9
3
ISA, incluzându- 4 9 " ! ' + - ! " #
în
" 1 & ' + & " 9 " ! " " + " 1 ! " 1 - !
ISA, cu scopul de a realiza mai eficient obiectivul unui audit financiar. Când apar
1 ! 1 & 9 ! " " 1 - + * - 1 - ; 1 1 -
abatere.
3 4 1 - 1 + ! 1 + 1 , " #
: 1 + : 5 : : 6 , 1 - ! < , + " :
! & 3 " " & " < " 1 1 - 1 > - 3 4 # < > " !
=
AUDIT
" 1 ! - * - " : : 9 3 4 1 + - 1 + 1 1 +
semnificative.
2|P age
Introducere
1.
+ 1 " ! ! 3 " " & " ! 4 ! 5 3 4 6 1 ! 1 *
2.
? @ A B C D ? E F G B F D H B D F I ? A F J K A L M H N C H J A @ F D L D F L N B A O A B K P A E F J Q F N A R A N F L ? @ A B ? E ? A
A H B F D H S A F R F N B F E F L N F J B C D L T @ L N K F G A J B K T L J ? Q D L Q D C N F @ ? D A E C D @ F L ? @ A B F G B F D H U
3.
4 ! " " W 8 " 1 , " - ! 8 " ! " " - & 9
4.
: " - ! ' " 1 + " 1 ' 1 - + " + " ! !
5.
! " " 7 - " 1 ! ! + " ! !
di
, " 1 " 1 " - & 9 + , ! " & " ! 1 # X
, - Y
· Z
sistemelor
! ! " " " " + 7 " -
stor sisteme,
1 + " 1 - & " 1 + 9
! 8 , " - - & #
·
ra, clasifica
" ! 7 , ; 7 + " ! " 9 , - 1
1 ! - " 7 & 9 1 ! 9 + !
- #
· AUDIT
non-financia
1 + " - & #
· Z
interne.
" - & 9 + , + ! , " * " &
F E L P A L @ A H B D F L ? @ A B ? E A H B F D H S A L ? @ A B C D ? E F G B F D H
semnificative.
3|P age
[ , 9 " ! " , ; ! 7 1 + " 7 - 1 "
7.
itului intern pot fi utile în
! 1 1 , ! " , 1 + !
" & ! ! " " 1 + , + " " - " - & # 3 " ! " ! * ! !
8.
=
* ! ! " ! + " ! " & - 1 ! ' " " > " ! ' + , -
-
" - + " + " ! ! ' + , - 1 - 1 + " 1 " 1 ! ,
nua
- 8 " " " ! 1 ! " " # \ & " , "
H P F E F ] F D F L S A F O L E ? L D F L Q D F E A ^ A H L D K L L ? @ A B ? E ? A A H B F D H
9.
? @ A B C D ? E F G B F D H B D F I ? A F J K C I P A H K C M H P F E F ] F D F J ? R A N A F H B K L L N B A O A B K P A E C D @ F
L ? @ A B A H B F D H Q F H B D ? L N C E L I C D L E L Q E L H A R A N L D F L L ? @ A B ? E ? A S A E L @ F _ O C E B L D F L
! ! ' " 9 + , !
duratei proceduri
1 + ! 9 ! " + , " , + # \ 9 8 " " , 1 & 9
F R F N B ? F _ F C F O L E ? L D F Q D F E A ^ A H L D K L R ? H N P A F A @ F L ? @ A B A H B F D H T M H N L _ ? E M H N L D F
N C H J A @ F D K N K L ? @ A B ? E A H B F D H F J B F D F E F O L H B Q F H B D ?
F G B F D H L E J A B ? L P A A E C D R A H L H N A L D F M H L H ? ^ A B F @ C ^ F H A A @ F
angajamentul de audit L ? @ A B U
12.
+ , " - ! - ! ' " " & ! ! " "
0
intern poate mo
13.
4 " > " ! 1 8 " & * " & ! ! " " 1 7 -
(c)
< , + " & a " - Y ! - ! " " 1 7 ! + 1
(d)
X * " & + 1 " - " - Y ! - ! " " 1 1 + " 7 -
adecvate.
4|P age
C ^ F H B ? E N C E L I C D K D A A S A N C C D @ C H L D F L
b
14.
4 " > " ! " " & " 7 - 1 - 7 7 , " ! " " 9 ! ' "
1 - 1 - - 8 " !
- 1 - 8 ! 1 > , +
planul auditorului intern pentru perioada respec- ! + 1 #
)
- & 9 * ! ! + ! 9 " ! 1 , !
+ ! ! + #
15. c
! ' " #
)
regulat auditorul intern referitor la orice aspecte semnificative care pot afecta
auditul intern.
O L E ? L D F L S A B F J B L D F L L N B A O A B K P A A @ F L ? @ A B A H B F D H
@ F L ? @ A B A H B F D H T L ? @ A B C D ? E F G B F D H B D F I ? A F J K F O L E ? F _ F S A J K B F J B F _ F L N F E F
L N B A O A B K P A Q F H B D ? L N C H R A D ^ L ] D L @ ? E @ F L @ F N O L D F L L N F J B C D L Q F H B D ? J N C Q ? D A E F
auditorului extern.
17. Evaluarea activit
- & 1 + ! ! " " , + - 8 " " 1 !
* ! ! ! 1 - & + * , " 9 + ,
4 1 - + " ! " 7 , - + Y
(a)
X - 1 - ! + 1 " + * - a " -
7 - & ! 1 - d
(d)
X - ' + & 1 1 + " " + 7 " ! ! " "
AUDIT
sunt rezolvate în mod corect.
18.
9 ! 8 " " ! 1 - - & 1 + ! ! " "
s h t | p } h h l { g ~ h i p i j h p g m n h i s m j t { g | l k | o l h j i v t | n h | l i g p l { z h t m t | l | h k m i t g |
5|P age
s m j t { g | l f | o l h j t h l h q p g m p s m g h j h h l { g p l t | h p | n h t { g k m g s k m j t h r p s | k g p
s m j t { g | l | h k | o l h j s | i t ~ | g i h q p t m g m j { z p i n r g h s | k l h z m i t p g m j | k g h h g m l p
j { i s h n m g m i t m p n h } h { i p l m p t | i j h j i n s m p g m i m n m g m p j t h h t p t m p n m p | n h t h i t m g i
în sectorul public.
AUDIT