{"id":411,"date":"2023-01-25T13:49:59","date_gmt":"2023-01-25T10:49:59","guid":{"rendered":"https:\/\/buhgalter.md\/?p=411"},"modified":"2023-01-25T13:49:59","modified_gmt":"2023-01-25T10:49:59","slug":"%d0%be%d0%b1%d1%89%d0%b8%d0%b9-%d0%b0%d1%83%d0%b4%d0%b8%d1%82-%d1%85%d0%be%d0%b7%d1%8f%d0%b9%d1%81%d1%82%d0%b2%d1%83%d1%8e%d1%89%d0%b8%d1%85-%d1%81%d1%83%d0%b1%d1%8a%d0%b5%d0%ba%d1%82%d0%be%d0%b2","status":"publish","type":"post","link":"https:\/\/www.buhgalter.md\/ro\/%d0%be%d0%b1%d1%89%d0%b8%d0%b9-%d0%b0%d1%83%d0%b4%d0%b8%d1%82-%d1%85%d0%be%d0%b7%d1%8f%d0%b9%d1%81%d1%82%d0%b2%d1%83%d1%8e%d1%89%d0%b8%d1%85-%d1%81%d1%83%d0%b1%d1%8a%d0%b5%d0%ba%d1%82%d0%be%d0%b2\/","title":{"rendered":"Auditul general al agen\u021bilor economici cu confirmarea rapoartelor financiare"},"content":{"rendered":"<p>Scopul unui audit este s\u0103 \u00eembun\u0103t\u0103\u021beasc\u0103 gradul de \u00eencredere al utilizatorilor viza\u021bi ai situa\u021biilor financiare. Acest lucru este ob\u021binut prin exprimarea unei opinii de c\u0103tre auditor cu privire la faptul dac\u0103 situa\u021biile financiare sunt preg\u0103tite sub toate aspectele semnificative \u00een conformitate cu un cadrul general de raportare financiar\u0103 aplicabil.<\/p>\n<p>Auditului obligatoriu sunt supuse:<\/p>\n<p>a) situa\u021biile financiare individuale ale entit\u0103\u021bilor mijlocii \u0219i entit\u0103\u021bilor mari, ale entit\u0103\u021bilor de interes public \u0219i ale altor entit\u0103\u021bi, conform legisla\u021biei \u00een vigoare;<\/p>\n<p>b)situa\u021biile financiare consolidate ale grupurilor, conform prevederilor art. 27.<\/p>\n<p>Rolul auditului financiar:<\/p>\n<ul>\n<li>Verific\u0103 respectarea cadrului conceptual al contabilit\u0103\u021bii, a procedurilor intern stabilite de managementul agentului economic<\/li>\n<li>Verificarea \u0219i certificarea reflect\u0103rii corecte \u00een contabilitate a situa\u021biilor financiare, imaginea lor fidel\u0103, clar\u0103 \u0219i complet\u0103 pe \u00eentregul exerci\u021biu financiar.<\/li>\n<\/ul>\n<p>Obiectivele fundamentale urm\u0103rite \u00een cadrul unei misiuni de audit financiar:<\/p>\n<ul>\n<li>Autorizarea, prin care se ofer\u0103 asigurarea c\u0103 \u00een unitate au avut loc doar evenimente \u0219i tranzac\u021bii autorizate<\/li>\n<li>Justificarea \u0219i evaluarea, prin care se verific\u0103 existen\u021ba activelor \u00eenregistrate \u0219i a valorii acestora \u0219i a faptului c\u0103 societatea opereaz\u0103 \u00een conformitate cu politicele \u0219i procedurile impuse de conducere<\/li>\n<li>Conformitatea prin care se asigur\u0103 \u00eenregistrarea corect\u0103 a informa\u021biilor contabile \u00een concordan\u021b\u0103 cu legisla\u021bia \u00een vigoare<\/li>\n<li>Arhivarea \u0219i p\u0103strarea informa\u021biilor \u00een securitate, \u00een confomritate cu timpul impus prin lege<\/li>\n<li>Supervizarea, se refer\u0103 la un control detaliat asupra calit\u0103\u021bii \u00eenregistr\u0103rilor contabile \u0219i a opera\u021biunilor efectuate zilnic<\/li>\n<\/ul>\n<p>Auditul situa\u021biilor financiare reprezint\u0103 auditul realizat de auditorii financiari av\u00e2nd scopul de certificare a informa\u021biilor \u00eenscrise \u00een situa\u021biile financiare (\u00een bilan\u021b, contul de profit \u0219i de pierdere) prezint\u0103 situa\u021bia real\u0103 a societ\u0103\u021bii \u0219i sunt conforme cu principiile general acceptate.<\/p>\n<p>Situa\u0163iile financiare supuse auditului obligatoriu, raportul conducerii entit\u0103\u021bilor respective \u0219i raportul auditorului se plaseaz\u0103 pe pagina web a entit\u0103\u0163ii.<\/p>\n<p>Pentru detalii nu ezita\u021bi s\u0103 ne contacta\u021bi la:<\/p>\n<p>Adresa: str. Pietr\u0103riei 19A, etajul 1, of. nr. 2,3 (vizavi de circ) Chi\u0219in\u0103u, Moldova<\/p>\n<p>Tel: +373 69 184 328<\/p>\n<p>E-mail: <a href=\"mailto:info@audit-data.md\">info@audit-data.md<\/a><\/p>\n<p>Website: <a href=\"https:\/\/audit-data.md\/ro\/\">www.audit-data.md<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Scopul unui audit este s\u0103 \u00eembun\u0103t\u0103\u021beasc\u0103 gradul de \u00eencredere al utilizatorilor viza\u021bi ai situa\u021biilor financiare. Acest lucru este ob\u021binut prin exprimarea unei opinii de c\u0103tre auditor cu privire la faptul dac\u0103 situa\u021biile financiare sunt preg\u0103tite sub toate aspectele semnificative \u00een conformitate cu un cadrul general de raportare financiar\u0103 aplicabil. Auditului obligatoriu sunt supuse: a) situa\u021biile [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/posts\/411"}],"collection":[{"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/comments?post=411"}],"version-history":[{"count":3,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/posts\/411\/revisions"}],"predecessor-version":[{"id":414,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/posts\/411\/revisions\/414"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/media\/415"}],"wp:attachment":[{"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/media?parent=411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/categories?post=411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.buhgalter.md\/ro\/wp-json\/wp\/v2\/tags?post=411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}