proiect audit staturar

8/12/2019 Proiect Audit Staturar

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3.3.3. "uditul ciclului de finanare.............................................................................32

3.3.4. "uditul ciclului de inve(tire $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...................................................................................##

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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 Unin+a Erop+an-a ip, introdc+r+a adit0i 1i

2n 3ara noa,tr-.

Adit !in+ d+ 0a c!/nt0 ita0ian 4adir+56 a a,c0ta7 c!/nt d+ ori8in+ 0atin-6

tran,forat 2n tip d+ practica an80o,a9on-6 ,+nific- ai6 2n ,+n, ,trict6 r+!iia contri0or

r+a0iat- d+ +9p+r3i ind+p+nd+n3i 2n !+d+r+a +9pri-rii n+i opinii a,pra r+80arit-3ii 1i

,inc+rit-3ii ac+,tora.

%rin adit6 2n 8+n+ra06 ,+ 2n3+0+8+ +9ainar+a prof+,iona0- a n+i infora3ii 2n !+d+r+a

+9pri-rii n+i opinii oti!at+ a,pra ia8inii fid+0+ a ,ita3ii0or financiar+ ana0+ prin

raportar+a 0a n crit+ri ;,tandard6 nor-< d+ ca0itat+ .

Sita3ii0+ financiar+ tr+=i+ ,- frni++ infora3ii ti0+ p+ntr adoptar+a d+ciii0or

+conoic+6 p+ntr a hot-r2 o+nt0 d+ cp-rar+ ,a !/nar+ a n+i in!+,ti3ii d+ capita06 a

+!a0a d+fici+n3+0+ 2n r-,pnd+r+a ana8+ria0-6 a +!a0a capacitat+a 2ntr+prind+rii d+ a p0-ti 1i

d+ a of+ri a0t+ =+n+ficii an8a>a3i0or ,-i6 p+ntr a +!a0a 8aran3ii0+ p+ntr cr+dit+ acordat+

2ntr+prind+rii6 a d+t+rina po0itici0+ d+ ipoitar+6 p+ntr ca0c00 profit0i 1i di,tri=ir+a

di!id+nd+0or6 a +0a=ora dat+ ,tati,tic+ d+,pr+ !+nit0 na3iona0.

O=i+cti!0 oric-ri tip d+ adit 20 con,titi+ 2=n-t-3ir+a ti0i-rii infora3i+i.

S+ r+3in +0++nt+0+ principa0+ car+ d+fin+,c adit06 2n 8+n+ra06 a c-ror a=,+n3- poat+

pn+ 2n di,c3i+ dac- o acti!itat+ +,t+ ,a n adit 1i an+:

? +9ainar+a n+i infora3ii tr+=i+ ,- fi+ +9c0,i! o +9ainar+ prof+,iona0-:

? ,cop0 +9ain-rii n+i infora3ii +,t+ ac+0a d+ a +9pria o opini+ a,pra ac+,t+ia7

? opinia +9priat- a,pra n+i infora3ii tr+=i+ ,- fi+ r+, pon,a=i0- ,i ind+p+nd+nt- 6

c++a c+ pr+,pn+ c- p+r,oana car+ fac+ ac+a,t- +9ainar+ ar+ anit+

r+,pon,a=i0it-3i

p+ntr acti!itat+a ,a 1i tr+=i+ ,- fi+ o p+r,oan- ind+p+nd+nt-7

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? +9ainar+a tr+=i+ ,- ,+ fac- n oric ci dp- anit+ r+80i dinaint+ ,ta=i0it+6

cprin,+ 2ntr?n ,tandard ,a nor- 0+8a0- ,a prof+,iona0- car+ con,titi+ crit+ri

d+ ca0itat+.

1.* ROLUL AUDITULUI FINANCIAR

Adit0 financiar conta=i0 +,t+ ori+ntat ,pr+:

a< +e!!%e e'e%(/!! %02! %&"%e'(2 2 %&"(3!2!(/#!! ;po,t0at+6 principii6

nor+ 1i r+80i d+ +!a0ar+


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@ntr?o ,f+r- 0ar8- d+ ti0iatori car+ ia d+ciii +conoic+6 o=i+cti!0 ,ita3ii0or

financiar+ +,t+ d+ a frnia infora3ii d+,pr+ poi3ia financiar-6 p+rforan3+0+ 1i odific-ri0+

poi3i+i financiar+ car+ ,ati,fac n+c+,it-3i0+ +conoic+ a0+ a>orit-3ii ti0iatori0or. E0+

r+pr+int- r+0tat+0+ adini,tr-rii 2ntr+prind+rii d+ c-tr+ condc-tor6 inc0,i! od0 d+

8+,tionar+ a patrioni0i 1i a r+,r,+0or 2ncr+din3at+. E9i,t- ti0iatori car+ dor+,c ,-

+!a0++ od0 d+ adini,trar+ ,a r+,pon,a=i0itat+a condc+rii p+ntr a 0a d+ciii

+conoic+: 8A%e(e 0e%!7!! '&( +!7, 0e e6e5'2, &'#!"e 0e '/( +!"0e

!"+e(!#! 9" 9"(e'!"0ee e'e%(!+/ 9"2&%!e &! e%&"!5e %&"0%e!! .

Sita3ii0+ financiar+ n of+r- toat+ infora3ii0+ d+ car+ ti0iatorii a n+!oi+ p+ntr

0ar+a d+ciii0or +conoic+6 d+oar+c+6 2n ar+ -,r-6 ac+,t+a arat- +f+ct+0+ financiar+ a0+

nor +!+ni+nt+ tr+ct+ 1i n of+r-6 d+ r+80-6 infora3ii n+financiar+.

Ce0!3!2!((e 9" !54!"e !0e2/ frniat- d+ conta=i0itat+ +,t+ dat- d+ r+,p+ctar+a

cadr0i conc+pta0 conta=i06 d+ ap0icar+a cor+ct- a ca0it-3ii proc+dri0or ti0iat+6 d+

principii0+ r+f+ritoar+ 0a r+80aritat+ 1i ,inc+ritat+6 d+ ca0it-3i0+ ora0?prof+,iona0+ a0+

prodc-tori0or d+ infora3ii conta=i0+.

Adit0 +,t+ ch+at ,- +9pri+ o opini+ ind+p+nd+nt- a,pra ,ita3ii0or financiar+6

+nit- 4/ 'ee 9" 5&0 e42 'e (! (!2!7(&!! 0e !"&5#!e %&"(3!2/. %+ =aa opini+i

0or6 ti0iatorii ia d+ciii car+ n+c+,it- e+2e capacit-3ii 2ntr+prind+rii d+ a 4e"e

26! 0e "5ep+ntr a p0-ti an8a>a3ii6 frniorii6 do=/ni0+6 d+ a ra=r,a cr+dit+0+ 1i

d+ a p0-ti di!id+nd+0+.

Adit0 tr+=i+ ,- r+,ta=i0+a,c- o 2ncr+d+r+ e7&"3!2/ 2ntr+ '&0%/(&!! 1i

(!2!7(&!! d+ infora3i+ conta=i0-. Ro00 0or d+ a a,i8ra ti0iatorii d+ infora3ii c- ,?a

r+,p+ctat '!"%!'!!2e %&"(3!2e 8+n+ra0 acc+ptat+ 1i proc+dri0+ int+rn+ ,ta=i0it+ d+ condc+r+a

2ntr+prind+rii6 pr+c 1i r+f0+ctar+a ia8inii fid+0+ a ,ita3ii0or financiar+ r+pr+int- ch+ia

,cc+,0i 2n +nir+a p+ car+ o a.

1.: OBIECTIVELE AUDITULUI FINANCIAR CONTABIL

%+ntr a a,i8ra o opini+ cop+t+nt- 1i ind+p+nd+nt- a,pra ia8inii fid+0+ c0ar+ 1i

cop0+t+ a patrioni0i6 a ,ita3i+i financiar+ 1i a r+0tat+0or 2ntr+prind+ri0or6 adit0 ar+ 2n

!+d+r+ r+,p+ctar+a nor crit+rii 1i o=i+cti!+ c+ 8!+rn+a- n adit a0 ,ita3ii0or financiar+.

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C!(e!2 e6)(!+!(/#!! $! !"(e4!(/#!! 9"e4!(/!2&

Ac+,t crit+ri ar+ 2n !+d+r+ c- toat+ op+ra3ini0+ patrionia0+ a fo,t 2nr+8i,trat+ cor+ct

1i int+8ra0 2n conta=i0itat+.

%+ntr 2nd+p0inir+a ac+,ti crit+ri6 aditor0 ar+ do- ,o03ii :

a< aditor0 tr+=i+ ,- !+rific+ c ar+ at+n3i+ proc+dri0+ ti0iat+ d+ 2ntr+prind+r+ p+ntr

!a0idar+a ttror 5&0!!%/!2& '(!5&"!2e: cr+1t+ridiin-ri d+ acti!+6 r+,p+cti!

diin-ri d+ pa,i!+. Ac+a,t- ,o03i+ ar+ d+a!anta>0 c- n+c+,it- n tip 2nd+0n8at p+ntr

!a0idar+.

=< aditor0 poat+ ti0ia e72((e2e !"+e"(!e!!. E0 tr+=i+ ,- ,+ a,i8r+ c- in!+ntari+r+a a

fo,t f-ct- potri!it 0+8ii. Dac- prin in!+ntari+r+ ,?a d+,cop+rit tranac3ii n+2nr+8i,trat+ 2n

conta=i0itat+6 iar ac+,t+a a fo,t op+rat+6 ,+ con,id+r- c- toat+ op+ra3ini0+ ,nt cor+ct

2nr+8i,trat+ 1i +!id+n3iat+.

R+,p+ctar+a ac+,ti crit+ri pr+,pn+ ca aditor0 ,- ,+ a,i8r+ c-:

? toat+ op+ra3ini0+ r+f0+ctat+ 2n doc+nt+ >,tificati!+ cor+,pn-toar+ ,nt +!id+n3iat+ 2n

conta=i0itat+6 d+ci f-r- oi,ini7

? n +9i,t- op+ra3ini conta=i0iat+ d+ ai 0t+ ori.

C!(e!2 e2!(/#!! 9"e4!(/!2&

Aditor0 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;(!!%3!2e 1i +e!!%3!2e6 cor+,pnd c c+0+ id+ntificat+

fiic prin in!+ntari+r+ ,a prin a0t+ proc+dri c ar fi: confir-ri priit+ d+ 0a t+r3i6 ana0i+

d+ 0a=orator6 +tc.

D+ a,++n+a6 ,+ !+rific- dac- acti!+0+ 1i pa,i!+0+ r+,p+ct- principi0 +ntit-3ii patrionia0+6adic- toat+ op+ra3ini0+ +f+ctat+ apar3in 1i ,nt 2n n+0+ fir+i.

C!(e!2 %&e%(e! 9"e4!(/! 9" %&"(3!2!((e $! %&e%(e! 'e7e"(/! % ;(&2

%&"(!2& "2e

Ac+,t crit+ri ar+ ai 0t+ o=i+cti!+ 1i ,+ r+f+r- 0a 0oca0iar+a cor+ct- a p+rioad+i

pri!ind +0++nt+0+ patrionia0+6 +!a0ar+a cor+ct- a odific-ri0or6 iptar+a cor+ct- 1i

2ntocir+a cor+ct- a ,ita3ii0or financiar+.

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Pe!&0 %&e%(/ 2n car+ ,nt +!id+n3iat+ odific-ri0+ patrionia0+ pr+,pn+ r+,p+ctar+a

principi0i ind+p+nd+n3+i +9+rci3ii0or6 ti0iar+a n+i conta=i0it-3i d+ an8a>a+nt 1i fo0o,ir+a

contri0or d+ r+80ariar+.

R+80ariar+a op+ra3ini0or dp- in!+ntari+r+ conf+r- cor+cta d+0iitar+ 2n tip a

ch+0ti+0i0or 1i a !+nitri0or p+ 2ntr+a8a p+rioad- a +9+rci3i0i financiar prin:

? con,titir+a6 r+,p+cti! tran,f+r0 nor pro!iioan+ a,pra !+nitri0or7

? 2nr+8i,trar+a dif+r+n3+0or d+ cr, !a0tar af+r+nt+ 0ichidit-3i0or 2n d+!i+7

? 2nr+8i,trar+a ch+0ti+0i0or p0-tit+ 1i a !+nitri0or 2nca,at+ af+r+nt+ +9+rci3ii0or

r-toar+ prin ti0iar+a contri0or d+ r+80ariar+7

? r+partiar+a dif+r+n3+0or d+ pr+3 a,pra ch+0ti+0i0or 1i ,tocri0or6 ca0c00

1i conta=i0itat+a cor+ct- a !aria3i+i ,tocri0or d+ prodc3i+ finit-7

? ana0ia aorti,+nt+0or 1i a pro!iioan+0or p+ntr d+pr+ci+r+.

Cor+cta 0or +!id+n3i+r+ r+pr+int- o %&e%#!e %&(2! !(&!% 1i at+n+a- +f+ct0 d+

d+,incroniar+ 2n +!a0ar+a +0++nt+0or patrionia0+ 2n c+0+ do- o+nt+ a0+ ,a0+: !"(e a+nt+.

Lip,a continit-3ii acti!it-3ii 2ntr?n !iitor pr+!ii=i0 ipn+ n a0t tip d+ +!a0ar+ 0a

2nchid+r+a =i0an30i.

C+0+0a0t+ principii d+ =a- n ai pot fnc3iona6 d+oar+c+ !a0oar+a 0ichidati!-

;r+ida0-< +,t+ c+a car+ ,+ !a ap0ica.

? principi0 '0e"#e! tr+=i+ tratat a,tf+0 2nc/t '&!(2 / !e e26 p+ntr a n

di,tri=i di!id+nd+ ficti!+ 0a ac3ionari ,a a,ocia3i7

? principi0 !"0e'e"0e"#e! e6e%!#!2! a fo,t ap0icat p+ tot parcr,0 +9+rci3i0i.

Aditor0 !+rific- dac- ch+0ti+0i0+ 1i !+nitri0+ af+r+nt+ +9+rci3i0i r+,p+cti! a fo,t

2nr+8i,trat+7

? =i0an30 conta=i0 of+r- copara=i0itat+a +0++nt+0or patrionia0+ p+ c+0 p3in do-

+9+rci3ii financiar+6 +tod+0+ d+ +!a0ar+ 1i pr++ntar+ ,nt id+ntic+ c c+0+ a0+

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an0i pr+c+d+nt6 iar dac- ,nt odific-ri6 +0+ ,- fi+ 2n,cri,+ 1i >,tificat+ 2n not+0+

ata1at+ =i0an30i7

? +0++nt+0+ d+ %(!+ 1i d+ %'!(2! ! 0(&!! ,nt +!a0at+ f-r- a ,+ fac+

cop+n,-ri 2ntr+ acti!+ 1i pa,i!+6 2ntr+ ch+0ti+0i 1i !+nitri7

? =i0an30 d+ d+,chid+r+ cor+,pnd+ c =i0an30 d+ 2nchid+r+ a +9+rci3i0i pr+c+d+nt7

? aditor0 proc+d+a- p+ntr fi+car+ cont 0a !+rificar+a conta=i0- a cr+di=i0it-3ii

copon+nt+0or ,a0+ 1i a ,o0d0i ,-7

? dat+0+ d+ in!+ntar a0+ +0++nt+0or d+ acti! 1i d+ pa,i! ,nt r+8rpat+ 2n r+8i,tr0

in!+ntar cantitati! 1i !a0oric6 dp- ca. Aditor0 proc+d+a- 0a o coparar+ 2ntr+

+2&!2e %&"(3!2e 1i +2&!2e 0e !"+e"( frniat+ d+ 2ntr+prind+r+6 apr+ciind

cr+di=i0itat+a 0or.

*.1.1 A0!(2 %'!(2!2&.

Aditor0 !+rific- 2n an,a=0 ,trctra =i0an30i conta=i0 p+ r-toar+0+ copon+nt+:

- C'!(2!2e '&'!!: aditor0 !+rific- 2nr+8i,trar+a 2n contri0+ capita0ri0or proprii a

op+ra3ini0or af+r+nt+ ac+,tora6 confor d+ciii0or Adn-rii #+n+ra0+.

A0!(2 %'!(2!2& '&'!! tr+=i+ ,- ai=- ca o=i+cti!+:

a# $%&austivitatea

? toat+ odific-ri0+ apro=at+ d+ Adnar+a #+n+ra0- a Ac3ionari0or c pri!ir+ 0a

capita00 ,ocia0 a fo,t 2nr+8i,trat+ cor+,pn-tor 2n conta=i0itat+

b# $%actitatea

- Toat+ cr+1t+ri0+ ,a diin-ri0+ d+ ,+ proprii d+ finan3ar+ ,nt r+a0+ 1i cor+,pnd

c d+ciii0+ condc+rii.

c# $%istena

- Capita00 ,ocia0 odificat +,t+ 2n concordan3- c ,tatt0 1i contract0 d+ ,oci+tat+

,a c 4C+r+r+a d+ +n3ini 2nr+8i,trat- 0a R+8i,tr0 Co+r30i.

d# $valuarea

- Toat+ i1c-ri0+ ;cr+1t+ri ,a diin-ri< d+ r++r!+ a fo,t cor+ct 2nr+8i,trat+

conta=i0.

- R++r!+0+ din r++!a0ar+ a fo,t cor+ct ca0c0at+6 cor+ct 2nr+8i,trat+ 1i +!id+n3iat+ 2n

conta=i0itat+.

- Di!id+nd+0+ a fo,t ca0c0at+ cor+ct6 2nr+8i,trat+ cor+,pn-tor 2n conta=i0itat+ 1i a

fo,t apro=at+ d+ Adnar+a #+n+ra0- a Ac3ionari0or ,a A,ocia3i0or.

e# !mputarea corect i perioada corect

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- Modific-ri0+ capita0ri0or proprii a fo,t 2nr+8i,trat+ 2n p+rioada conta=i0-

cor+,pn-toar+ prodc+rii +!+ni+nt0i d+ cr+1t+r+ ,a ic1orar+ a 0or.

- Capita0ri0+ proprii: capita00 ,ocia06 r++r!+0+6 r++r!+0+ din r++!a0ar+6 di!id+nd+0+6

fondri0+ proprii p+ntr d+!o0tar+6 profitri0+ 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 nor+0+ 0+8a0+6 IAS6 L+8+a

conta=i0it-3ii +tc.

*.1.* A0!(2 !5&3!2!7/!2&, 5&(!5e"(e2& $! '&+!7!&"e2& 'e"(

0e'e%!ee

O=i+cti!+0+ !iat+ d+ aditor ,nt:

$%&austivitatea

- S+ !+rific- dac- toat+ i>0oac+0+ fi9+ ,nt 2nr+8i,trat+ 1i toat+ acti!+0+ car+ tr+=i+

capita0iat+ ;!+i IAS nr. '*6 4Co,tri0+ 2ndator-rii< a fo,t cor+ct +!id+n3iat+.

$%actitatea

- So0dri0+ contri0or d+ io=i0i-ri 0a !a0oar+a conta=i0- a fo,t id+ntificat+6 8rpat+

1i 2nr+8i,trat+ cor+ct.

$%istena

- Mi>0oac+0+ fi9+ +9i,t- 2n r+a0itat+ 0a data =i0an30i. Doc+nt+0+ c+ tr+=i+ !+rificat+

cprind: r+8i,tr0 i>0oac+0or fi9+6 rapoart+ d+ +!a0ar+6 factri pro!+nit+ d+ 0a antr+pr+nori6

contract+0+ d+ conc+,ionar+6 factri 1i +9tra,+ d+ cont6 proc+,+ !+r=a0+ d+ pn+r+ 2n fnc3in+6

ca0c00 aorti-rii 1i od0 d+ con,titir+ 1i +!a0ar+ a pro!iioan+0or

'erioada corect

- Intr-ri0+ 1i i+1iri0+ d+ acti!+ io=i0iat+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct-.

$valuarea

Acti!+0+ r++!a0at+ ,nt cor+ct ca0c0at+ potri!it nor+0or 0+8a0+ din ;IAS nr. '0oac+0or fi9+ 2n ra r++!a0-rii a fo,t cor+ct r+f0+ctat- 2n conta=i0itat+.

Corecta prezentare i evideniere

- Toat+ ,o0dri0+ i>0oac+0or fi9+ a fo,t cor+ct +!id+n3iat+. Infora3ii0+ =i0an3i+r+ 1i

not+0+ d+ =i0an3 tr+=i+ ,- cprind- infora3ii cop0+t+ c pri!ir+ 0a +9i,t+n3a6 +!a0ar+a 0or 0a

=i0an3. %otri!it Cadr0i 8+n+ra0 d+ pr++ntar+ a =i0an3ri0or financiar+6 infora3ii0+ c pri!ir+

0a io=i0i-ri ,nt: !a0oar+a conta=i0- =rt- 0a 2nc+pt0 an0i6 cr+1t+ri 1i,a diin-ri 2n

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cr,0 an0i6 ,o0d0 fina0 0a *).HII +!a0at 0a co,t0 i,toric ;!a0oar+a =rt- 0a

intrar+r++!a0at-


20/69

Te(e2e 0e %&"(&2i?a p+ri, aditor0i ,- o=,+r!+ ana0ia !aria3ii0or fa3- d+ p0an0

d+ prodc3i+ c +9p0ica3ii0+ af+r+nt+6 !+rificar+a p+riodic- a condi3ii0or d+ d+poitar+6 od0

c ,tocri0+ ,nt p-,trat+ 2n 0oca3ii ,i8r+6 pr+c 1i p+r,oan+0+ 8+,tionar+ atoriat+ car+

r-,pnd d+ ,+critat+a 0or.

I"+e"(!ee !7!%/ 'e!&0!%/,a contin- a ,tocri0or6 r+conci0i+r+a ,o0dri0or din+!id+n3+0+ conta=i0+ c foi0+ d+ a8ai+ 2i p+rit aditor0i6 p+ =aa t+,t+0or d+ contro0

+f+ctat+ 2n cadr0 '&%e0!2& 0e %&"(&2 !"(e",,- tra8- conc0ii c pri!ir+ 0a 8rad0

r+ona=i0 d+ a,i8rar+ c- ac+,t+a ,nt r+f0+ctat+ cor+ct 2n =i0an3.

Indicatorii ,p+cifici c pri!ir+ 0a (&%!6 +!(e7 0e &(#!e 2i p+rit aditor0i ,-

con,tat+ +!+nta0+0+ di,cr+pan3+ 2n f0cta3ii0+ 0nar+ 1i ana0+ fa3- d+ 'e!&0e2e

'e%e0e"(e.

E!a0ar+a ,tocri0or ar+ ca o=i+cti!+ conc0ii a,pra:

? ini0i dintr+ !a0oar+a n+t- r+a0ia=i0- 1i co,t0 0or7

? od0 d+ d+t+rinar+ a co,t0i 0a i+1ir+a 0or p+ntr prodc3i+: FIFO6 co,t0 +di

pond+rat6 co,t0 ,tandard7

? !+rificar+a !a0orii conta=i0+ d+ intrar+ ;factri d+ cp-r-ri6 ca0c0a3ia co,tri0or

pr+,ta=i0it+ 1i po,tca0c00.

*.1.> A0!(e %&"(!2& 2 (e#!2n =i0an30 conta=i0 ar+ ca o=i+cti!+:

? concordan3a =a0an3+0or contri0or ana0itic+ c contri0+ ,int+tic+.? to3i d+=itorii a fo,t inc01i 2n ,ita3ii0+ financiar+ ;+9ha,ti!itat+


21/69

? ,o0dri0+ contri0or d+ d+=itori a fo,t cor+ct d+t+rinat+ 1i 2nr+8i,trat+ 2n od

cor+ct ;+9actitat+< ,o0dri0+ contri0or d+ t+r3i p0+c/nd d+ 0a

doc+nt+0+ 1i infora3ii0+ conta=i0+ p,+ 0a di,poi3ia ,a. E0 c+r+ ,- ,+ proc+d++ 0a

+f+ctar+a cor+ctri0or p+ car+ 0a 8-,+1t+ n+c+,ar+.

? 0a data =i0an30i d+=itorii +9i,t- 2n od r+a0 ;+9i,t+n3a


22/69

? frt d+ =nri r+!+d+r+a cor+,pond+n3+i cr+nt+ c d+=itorii7

? acordar+a d+ r+dc+ri co+rcia0+ 1i financiar+ n+atoriat+7

? So0dri an0at+ t+,tar+a 0or printr?n +1antion d+ ,o0dri 1i

a>,tar+a 2nr+8i,tr-ri0or op+rat+ 2n contri0+ d+=itori0or.

Controa0+0+ int+rn+ ,p+cific+ c0i+n3i0or 1i contri0or a,ii0at+ ,nt ori+ntat+ ,pr+

op+ra3ini0+ co+rcia0+ c c0i+n3i noi6 ana0ia p+ drat+ a ,o0dri0or c0i+n3i prin !+rificar+a

ni +1antion d+ factri. D+ a,++n+a6 ,+ !+rific- concordan3a 2ntr+ >rna00 !/n-ri0or6

%(!1i e4!(e2e%&"(3!2e.

Aditor0 poat+ ,8+ra fir+i aditat+ n+0+ r+coand-ri 2n c++a c+ pri!+1t+ od0 d+

2nca,ar+ ai rapid- a factri0or6 ic1orar+a ri,c0i d+ n+2nca,ar+ a factri0or prin +!a0ar+a

pro!iioan+0or p+ntr cr+an3+ d+pr+ciat+.

Contro00 a,pra!/n-ri0or6pr+c 1i at+n3ia a,pra c0i+n3i0or inc+r3i tr+=i+ ,- fi+ 2n

at+n3ia condc+rii c ,cop0 d+ a pr+!+ni +!+nta0+0+ cr+an3+ inc+rt+. @=n-t-3ir+a

d+cont-ri0or c cr+ditorii !i+a- r+coand-ri a0+ aditor0i 2n c++a c+ pri!+1t+ 5!%$&e

!5'&(!2& p+ntr a iniia ch+0ti+0i0+ c dif+r+n3+0+ d+ cr, !a0tar6 id+ntificar+a

,ita3ii0or 2n car+ c0i+nt0 ar a!+a po,i=i0itat+a d+ a o=3in+ r+dc+ri financiar+ p+ntr p0ata

2naint+ d+ t+r+n0 ,cad+nt6 iniiar+a t+r+n0i d+ achitar+ a datorii0or fa3- d+ cr+ditori6

f-r- ,- ,+ d+t+rior++ r+0a3ii0+ c frniorii ,-i.

O=i+cti!+0+ d+ adit c pri!ir+ 0a 0(&!!2e 'e (e5e",crt:

? to3i cr+ditorii a fo,t inc01i 2n ,ita3ii0+ financiar+ 1i +9i,t- 2n od r+a0 0a data

=i0an30i7

? datorii0+ a fo,t ca0c0at+ a,tf+0 2nc/t ch+0ti+0i0+ ,nt 2nr+8i,trat+ potri!it c

,+r!icii0+ pr+,tat+7

? a fo,t con,titit+ pro!iioan+ ad+c!at+ 2n 0+8-tr- c ,o0dri0+ d+=itoar+ a0+

cr+ditori0or 1i p+ntr +!+nta0+ pi+rd+ri r+0tat+ din tranac3ii0+ d+ cp-rar+7? datorii0+ pr+0iinat+ 1i a03i cr+ditori inc01i 2n =i0an3 r+pr+int- o=0i8a3ii !iitoar+ ,a

,+ d+ p0-tit.

Aditor0 con,id+r- principa0+0+ !%! 0e 0/ 1i ip0icit car+ o=i+cti!+ a fo,t

af+ctat+ prin (e(e2e 0e 0!(:

? o p0at- +ronat- +,t+ f-ct- ni ,a0ariat ,a ni frnior f-r- a a!+a apro=ar+a

condc+rii p+ntr +f+ctar+a p0-3ii7 o=i+cti!0 af+ctat 2n ac+,t+ ,ita3ii +,t+

e6)(!+!((e6 +9actitat+a datori+i7

22
mailto:v@nz%60rilormailto:v@nz%60rilormailto:v@nz%60rilormailto:v@nz%60rilor


23/69

? fi1a frnior0i n coincid+ c >rna00 cp-r-ri0or6 fiind inc0,+ factri ficti!+

p+ntr p0at-. @n ac+,t+ ,ita3ii ,nt af+ctat+ e6%(!((e6 e6!(e"#, pr+c 1i

o=0i8a3ii0+ +ntit-3ii aditat+7

? +9i,t+n3a frniori0or ficti!i inc01i 2n >rna00 d+ cp-r-ri a cond, 0a p0-3i f-ct+

nor an8a>a3i ai fir+i aditat+6 o=i+cti!+0+ adit0i d+ +9actitat+ 1i +9i,t+n3- a

op+ra3ini0or c t+r3i ;cr+ditori< fiind af+ctat+.

O r+!iir+ a (e(e2& 0e 0!(6 p+ntr a +!a0a !%!2e 2n ,ita3ii0+ d+ ai ,,

ipn+:

? !+rificar+a %&"(&22! !"(e"c pri!ir+ 0a atoriar+a p0-3i0or c-tr+ frniori7

? r+conci0i+r+a fi1+0or ana0itic+ a0+ frniori0or7

? r+!+rificar+a >rna00i cr+ditori0or prin r-rir+a ac+0or frniori c-rora 0i ,?a f-ct

p0-3i i0+8a0+7? !+rificar+a profit0i =rt !a ar-ta o r+dc+r+6 ca rar+ a cr+1t+rii !a0orii

cp-r-ri0or 2n co,t0 !/n-ri0or f-r- n +chi!a0+nt a0 !a0orii !/n-ri0or.

T+,tar+a contro00i int+rn pri!ind atoriar+a an0-ri0or d+ ,o0dri a0+ cr+ditori0or prin

,+0+ctar+a ni +1antion d+ ,o0dri a0+ frniori0or 1i in!+,ti8ar+a oric-ror r+80-ri ,a t+hnici

conta=i0+ n+o=i1nit+ 2n contri0+ frniori0or. Ac+,t+ t+,t+ +0iin- ri,c0 ca ,+0+ c+ a fo,t

2n od frad0o, an0at+ 2n >rna00 frniori0or6 f-r- n oti! apar+nt6 ,- fi+ r+con,id+rat+.

%oat+ +9i,ta ri,c0 ca factri0+ d+ cp-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.

Aditor0 !a +9aina factri0+ priit+ dp- ,f/r1it0 an0i c ,cop0 d+ a !+rifica dac-

,+0+ a fo,t ocaiona0+ 2naint+ ,a dp- 2nch+i+r+a +9+rci3i0i financiar confor

doc+nt+0or >,tificati!+.

R+!+d+r+a ,o0dri0or n+r+cp+ra=i0+ 1i r+coand-ri0+ aditor0i c pri!ir+ 0a ac+0+

contri c+ r+a- a fi tr+ct+ p+ !+nitri.

*.1.. A0!(2 (e7&e!e!cprind+ 0ichidit-3i0+ 2n contri =ancar+ 1i ca,-6 tit0ri0+ d+

p0a,a+nt 1i cr+dit+0+ =ancar+ p+ t+r+n ,crt.

Strctra tit0ri0or d+ p0a,a+nt cprind+:

- ac3ini cotat+ ,a n+cotat+7

- o=0i8a3ini cotat+ ,a n+cotat+7

- =onri d+ t+ar 1i =onri d+ ca,- p+ t+r+n ,crt7- ac3ini 1i o=0i8a3ini +i,+ 1i r-,cp-rat+ d+ ,oci+tat+7

23


24/69

- tit0ri d+ cr+an3+ n+8ocia=i0+.

%otri!it S("00e2& I"(e"#!&"2e 0e C&"(3!2!((e6 cr+dit+0+ p+ t+r+n ,crt 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 ,ita3ii0+ financiar+.

Not+0+ ata1at+ ,ita3ii0or financiar+ cprind r-toar+0+ infora3ii pri!ind tit0ri0+ d+p0a,a+nt:

? ((5e"(e2e %&"(3!2e (!2!7(ep+ntr d+t+rinar+a !a0orii conta=i0+6 ,chi=ar+a

!a0orii d+ pia3- p+ntr +!id+n3a 0or 0a !a0oar+a r+a0ia=i0-6 r++r!+0+ din r++!a0-ri6

c+,in+a 0or7

? %'!"0ee 9" %&"(2 0e e72((ea do=/ni0or6 di!id+nd+0or 1i a a0tor !+nitri

o=3int+ din tit0ri d+ p0a,a+nt6 profit0 ,a pi+rd+r+a r+0tat+0or ca rar+ a

c+,inii tit0ri0or7

? dac- +9i,t- e(!%#!!ip,+ a,pra tranac3ii0or nor tit0ri 7

? !a0oar+a d+ pia3- a tit0ri0or d+ p0a,a+nt p+ pia3a financiar- +!a0at+ 0a co,t0 d+

achii3i+7

? ana0ia d+ta0iat- a portofo0i0i d+ in!+,ti3ii: cat+8oria6 d+nir+a6 !a0oar+a 0or6

n-r0.

%+ =aa ac+,tor not+ aditor0 poat+ fac+ r+coand-ri a,pra r-toar+0or +0++nt+:

? o=3in+r+a nor !+nitri financiar+ c/t ai ari7

? c ,+ pot iniia ch+0ti+0i0+ financiar+7

? a9iiar+a f090i d+ tr+or+ri+7

? c ,+ pot iniia ri,cri0+ af+r+nt+ +f+ct+0or n+fa!ora=i0+ r+0tat+ din !aria3ii0+

cr,0i !a0tar.

La =i0an36 aditor0 tr+=i+ ,- r-r+a,c- dac- a fo,t 2nd+p0init+ o=i+cti!+ d+ adit

pr++ntat+ 2n ta=+00 nr..

T3e22 ". . O3!e%(!+e 0e 0!( 8Te7&e!

P&(! 0e +e!!%( O3!e%(!+2 0!(2!? Toat+ ,o0dri0+ contri0or cr+nt+ 1i a0+

0ichidit-3i0or6 p0-3i0+ 1i 2nca,-ri0+ a fo,t

2nr+8i,trat+ 2n ,ita3ii0+ financiar+

R+8i,tr0 d+ =anc- cor+,pnd+ c +9tra,+0+

d+ cont6 inc0,i! ,o0dri0+ contri0or d+ 0i?

E9ha,ti!itat+a

24


25/69

P&(! 0e +e!!%( O3!e%(!+2 0!(2!chiditat+

J))'KJ)')KJ)'KJ)'JKJ*))KJ*)KJ*')K

KJ*''KJ*'*KJ*'BKJ))KJ)'KJ'

So0dri0+ contri0or d+ 0ichiditat+ a fo,t

cor+ct ca0c0at+ 1i 2nr+8i,trat+6 iar ,+0+

pr++ntat+ 2n ,ita3ii0+ financiar+ cprind

in,tr+nt-ri t+hnic+ conta=i0+

E9i,t+n3a

%ro!iioan+0+ a fo,t cor+ct +!a0at+ p+ntr

toat+ ,o0dri0+ d+ =anc-

E!a0ar+a

Toat+ 2nca,-ri0+ 1i p0-3i0+ a fo,t 2nr+8i,trat+

2n p+rioada conta=i0- cor+,pn-toar+ 1i n

a fo,t 2nca,-ri ,a p0-3i ficti!+

Ind+p+nd+n3a

+9+rci3ii0or

Toat+ d+poit+0+ p+ t+r+n ,crt6 contri0+

d+ 0ichidit-3i 0a !+d+r+ r+,p+ct- principi0

+ntit-3ii patrionia0+. @prtri0+ p+

t+r+n ,crt r+pr+int- o=0i8a3ii a0+ nit-3ii

fa3- d+ cr+ditori 0a data 2ntocirii =i0an30i

Dr+ptri 1i

o=0i8a3ii

So0dri0+ contri0or cr+nt+ 0a =-nci a fo,t

cor+ct pr++ntat+ 1i +!id+n3iat+ 2n =i0an3

E!id+n3i+r+

cor+ct-

Aditor0 tr+=i+ ,- +!a0++ !%!2e0+8at+ d+ (e7&e!e a!/nd 2n !+d+r+ o=i+cti!+0+

d+ adit6 r-r+1t+:

? C0i+nt0 poat+ a!+a ai 0t+ ,o0dri d+ =anc- 1i ca,- d+c/t 2n r+a0itat+ ,a contri0+pr++ntat+ 2n ,ita3ii0+ financiar+ n ,nt r+a0+

? @n fnc3i+ d+ int+r+,0 nit-3ii aditat+6 profit0 poat+ fi a>orat ,a ic1orat. Fira

poat+ a!+a 2nca,-ri anticipat+ ,a p0-3i r+,tant+6 a,tf+0 2nc/t ,o0dri0+ =-ncii 0a ,f/r1it d+ an pot

ar-ta o ,ita3i+ ai fa!ora=i0- d+c/t 2n r+a0itat+.

+rific-ri0+ aditor0i pot d+,cop+ri n+0+ an8a>a+nt+ 1i +!+ni+nt+ n+pr+!-t+ din

op+ra3ini0+ =ancar+6 din tranac3ii pri!ind 8+,tionar+a 0ichidit-3i0or.

25


26/69

At+n3ia aditor0i tr+=i+ 2ndr+ptat- 1i a,pra !%!2& 0e 0/: frtri6 contri

=ancar+ ficti!+6 frtri din ca,-6 tran,f+rri 2n cont0 p+r,ona0. O=,+r!ar+a dir+ct- 1i contro00

a,pra acc+,0i 0a dat+0+ din ca0c0ator6 pr+c 1i ,+0+ intrat+ 1i tran,f+rat+.

%+ntr adit0 tr+or+ri+i +,t+ n+c+,ar n ,+t d+ doc+nt+:

- E9tra,+0+ d+ cont =ancar+

- R+8i,tr0 d+ ca,-

- C+cri0+ p0-tit+a,ii0at+

- %roc+,+?!+r=a0+ a0+ 1+din3+0or Con,i0i0i d+ Adini,tra3i+

- Li,ta ,p+ci+n+0or d+ ,+n-tri

- Contract+0+ d+ cr+dit c =-nci0+ ,a a0t+ in,tit3ii financiar+

- Confir-ri priit+ d+ 0a =-nci- $a0an3a d+ !+rificar+

Controa0+0+ int+rn+ +f+ctat+ p/n- 0a =i0an3: t+,t0 d+ d+ta0i6 a0t+ t+,t+ c pri!ir+ 0a

od0 d+ p-,trar+ a carn+t+0or d+ c+cri6 od0 d+ +it+r+ a 0or 1i ,+n-tri0+ atoriat+.

Contro00 c+cri0or r+trnat+ ;tr+=i+ !+rificat+ dac- a do- ,+n-tri atoriat+ prin

coparar+a 0or c o copi+ a ,+n-tri0or =ancar+


27/69

C&"(! 0e e42!7e $! !5!2(e: aditor0 !+rific- 2ncorporar+a ,a

n+2ncorporar+a 2n ac+,t+ contri a contri0or d+ ch+0ti+0i 1i !+nitri car+ ,+ r+f+r-

,trict 0a con3int0 ac+,tora.

C&"(!2e 0e '&+!7!&"e: aditor0 !+rific- con,titir+a ac+,tora p+ =aa

doc+nt+0or >,tificati!+ n+c+,ar+ 1i 2nr+8i,trar+a 2n =i0an3 ,a not+. E0 ,+ a,i8r- c-

ac+,t+ pro!iioan+ ,nt =in+ conta=i0iat+6 3in/nd cont d+ ri,cri0+ 1i pi+rd+ri0+

int+r!+nit+ 2ntr+ data 2nchid+rii +9+rci3i0i 1i 2ntocir+a =i0an30i ,a 2ntr+ data

2ntocirii =i0an30i 1i data !+rific-rii ac+,tia d+ c-tr+ aditor.

*.* A0!(2 %&"(2! 0e '&!( $! '!e0ee

Cont0 d+ r+0tat+ r+pr+int- tota0itat+a ch+0ti+0i0or +f+ctat+ 1i a !+nitri0or 8+n+rat+

2n ra con,ri0or d+ r+,r,+ d+ c-tr+ o 2ntr+prind+r+ 2n cr,0 ni +9+rci3i financiar.

Aditor06 p+ =aa o=i+cti!+0or d+ adit6 ,+ a,i8r- dac-:

? toat+ ch+0ti+0i0+ a fo,t inc0,+ 2n ,ita3ii0+ financiar+7

? toat+ ch+0ti+0i0+ 1i cp-r-ri0+ a fo,t cor+ct 2n,at+ 1i cor+ct 2nr+8i,trat+7 ac+,t+

ch+0ti+0i 1i achii3ii a fo,t tranac3ii r+a0+ 2n acti!itat+a +ntit-3ii aditat+. S+0+

+!id+n3iat+ 2n ,ita3ii0+ financiar+ ,nt confor+ c in,tr+nt-ri0+ t+hnic+ conta=i0+7

? toat+ achii3ii0+ 1i ch+0ti+0i0+ ,nt af+r+nt+ +9+rci3i0i financiar a0 p+rioad+i cr+nt+.@n faa d+ p0anificar+ a adit0i ch+0ti+0i0or6 aditor0 a d+t+rinat natra 1i ,trctra

ch+0ti+0i0or pr+c 1i fora d+ +!id+n3- a ac+,tora: ana0- ,a copt+riat-.

Ri,cri0+ concr+t+ a0+ fi+c-ri o=i+cti! d+ adit a0 ch+0ti+0i0or a d+t+rinat 1i

proc+dri0+ adoptat+ p+ntr ana0ia ri,cri0or.

@n ra proc+dri0or d+ contro0 int+rn ip,+ d+ tranac3ii0+ d+ cp-r-ri6 aditor0

apr+cia- ca0itat+a ac+,tor proc+dri6 pr+c 1i id+ntificar+a nor +rori d+ ,i,t+ ,a frad-.

Aditor0 r+a0i+a- n r+at a0 t+,t+0or a,pra proc+dri0or d+ contro06 0i,ta t+,t+0or

a,pra ,o0dri0or 1i r0a>+0or contri0or di,tinct6 p+ proc+dri ana0itic+ 1i t+,t+ d+ d+ta0i6 c

,cop0 d+ a 0a 2n con,id+rar+ ri,cri0+ d+ frad- c+ pot ap-r+a 2n 0+8-tr- c cr+ditorii 1i

frniorii.

R!%!2e 0e 0/ pot af+cta &3!e%(!+e2e 0e 0!(. D+t+rinar+a 0or +,t+ r+a0iat-

prin t+,t+0+ d+ adit. Spr+ +9+p0: p+ntr n +1antion d+ factri ,+ !+rific- natra =nri0or

1i ,+r!icii0or achii3ionat+ 1i od0 c ,nt ti0iat+. E9i,t- ri,c0 ca ac+,t+ =nri 1i ,+r!icii

,- fi+ ti0iat+ 2n int+r+,0 p+r,ona0 a0 nor ,a0aria3i6 1i n p+ntr n+!oi0+ fir+i.

27


28/69

Contro00 d+ atoriar+ a p0-3i0or +f+ctat+ poat+ d+,cop+ri anit+ p0-3i c-tr+ frniori

ficti!i f-r- apro=ar+a condc+rii. A,tf+0 d+ ri,cri pot af+cta +9actitat+a ch+0ti+0i0or6 +9i,t+n3a

0or 1i +9ha,ti!itat+a.

E,t+ n+c+,ar ca aditor0 ,- ,+0+ct++ anit+ factri a0+ frniori0or car+ a fo,t tota0

,a par3ia0 ,tornat+ din >rna00 d+ cp-r-ri f-r- nici o +9p0ica3i+. S+ r-r+1t+ dac- 0t+riorac+,t+ factri 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,cri af+ct+a- e6!(e"# ch+0ti+0i0or cprin,+ 2n cont0 d+ r+0tat+.

Aditor0 ana0i+a- !a0oar+a +rori0or p+,t+ '42 0e e5"!!%#!ea0 ch+0ti+0i0or 1i

con,tat- dac- ac+,t+a inf0+n3+a- 2n od e5"!!%(!+ %&"(2 0e e72((e.

La 2nchid+r+a +9+rci3i0i financiar conta=i06 aditor0 +9ain+a- o ,+ri+ d+ contri c

!a0ori ,+nificati!+: rat+0+ 0a chirii 1i,a do=/ni0+ p+ntr contract+0+ d+ 0+a,in8 op+ra3iona01i,a financiar6 ch+0ti+0i0+ c coi,ioan+ 1i onorarii6 ,a0arii0+ 1i ch+0ti+0i0+ ,ocia0+ 1i fi,ca0+6

2prtri0+6 d+c0ara3ii0+ d+ ipn+r+ 1i d+contri0+ d+ TA6 p0-3i0+ +f+ctat+.

Aditor0 !a tr+=i6 2n =aa o=i+cti!+0or ,a0+ d+ adit6 ,- +9ain++ dac-:

- toat+ !+nitri0+ a fo,t inc0,+ 2n ,ita3ii0+ financiar+7

- toat+ cr+an3+0+ 1i !+nitri0+ a fo,t cor+ct 2n,at+ 1i 2nr+8i,trat+ 1i dac- r+pr+int-

tranac3ii r+a0+ a0+ ,oci+t-3ii aditat+.Aditor0 ana0i+a- dac- ,nt cor+ct ca0c0at+ =a+0+ d+ ipoitar+ p+ntr di!+r,+

ipoit+6 ta9+6 contri=3ii 1i fondri ,p+cia0+6 cot+0+ ap0icat+ 1i ,+0+ d+ p0at-. E9ain+a-

dac- =a+0+ d+ ipoitar+ a,pra contri0or d+ !+nitri ,nt cor+ct ca0c0at+ 1i 2nr+8i,trat+.

A0-tri d+ condc+r+a 2ntr+prind+rii aditat+6 ,+ ana0i+a- +rori0+ con,tatat+ 1i dac-

aditor0 r+coand- +f+ctar+a cor+c3ii0or cor+,pn-toar+ ca fiind >,tifica=i0+.

Aditor0 ana0i+a- ,ita3ia coparati!- a contri0or d+ !+nitri 1i ch+0ti+0i p+ =aa

,o0dri0or int+r+diar+ d+ 8+,tin+ 1i ,ta=i0+1t+ conc0ii0+ c+ ,+ ipn.

*.: A"2!7 26!2& 0e (e7&e!e d+ +9p0oatar+6 in!+,ti3i+ 1i finan3ar+ p+rit+

aditor0i ,- fac- apr+ci+ri a,pra 262! "e( 0e (e7&e!edin acti!itat+a d+ +9p0oatar+6

a,pra f09ri0or ,p+cific+ cic00i d+ !"+e(!e1i !""#ep+ t+r+n 0n8.

2)


29/69

*.> N&(e 2 %&"(!2e "2e

Aditor0 ,o0icit- not+0+ 0a ,ita3ii0+ financiar+ pri!ind capita0ri0+ proprii7 acti!+0+

io=i0iat+7 pro!iioan+0+ p+ntr ri,cri 1i ch+0ti+0i 1i a0t+ pro!iioan+7 r+partiar+a

profit0i7 ana0ia r+0tat0i din +9p0oatar+7 ,ita3ia cr+an3+0or 1i datorii0or7 principii6 po0itici

1i +tod+ conta=i0+7 ac3ini 1i o=0i8a3ini7 infora3ii pri!ind ,a0aria3ii6 adini,tratorii 1i

dir+ctorii6 a0t+ infora3ii.

%+ =aa 0or6 aditor0 ana0i+a-:

? +!o03ia contri0or pr++ntat+ d+ ac+,t+ an+9+6 d+ciii0+ 0at+ d+ condc+r+ ,a

-,ri0+ prop,+ d+ ac+a,ta7

? od0 d+ r+,p+ctar+ a +tod+0or d+ +!a0ar+ a po,tri0or din =i0an3 1i din cont0 d+

r+0tat+

? +tod+0+ fo0o,it+ p+ntr ca0c00 aorti-rii 1i od0 d+ fnda+ntar+ apro!iioan+0or.

%+ =aa not+0or6 ,+ pot ca0c0a rat+ d+ ,trctr- a =i0an30i6 c+ pot fi int+rpr+tat+ 2n

0tia fa- a adit0i. Ac+a,t- +tap- fina0- p+rit+ r+coand-ri0+ fina0+ c p+r,oana car+

8+,tion+a- patrioni06 oda0itat+a d+finiti!- d+ pr++ntar+ a ,ita3ii0or financiar+ 1i ai

a0+, r+!iir+a fina0- a opini+i aditor0i6 p+ car+ o !a pr++nta adn-rii 8+n+ra0+ prin

raport0 ,- d+ adit.

Pe"( & "2!7/ 0e(2!(/ !(#!!2& !""%!e, +&5 'e7e"( " (0! '!+!"03!2"#2 %&"(3!2, %&"(2 0e '&!( $! '!e0ee, (32&2 0e !""#e $! (32&2 0e

(e7&e!e.

2,


30/69

CAPITOLUL :. AUDITAREA PRINCIPALELOR CLASE DE CONTURI I A

SITUAIILOR FINANCIARE ANUALE LA S.C. IZOMETAL SA.

Adit0 financiar r+pr+int- acti!itat+a d+ +9ainar+ 2n !+d+r+a +9pri-rii d+ c-tr+

aditorii financiari a n+i opinii a,pra ,ita3ii0or financiar+6 2n conforitat+ c ,tandard+0+ d+

adit6 aroniat+ c ,tandard+0+ int+rna3iona0+ d+ adit 1i adoptat+ d+ Ca+ra Aditori0or

Financiari din Ro/nia.

Aditorii financiari a o=0i8a3ia prof+,iona0- 1i d+ +tic- prof+,iona0- ,- ,+ infor++

c pri!ir+ 0a pro=0++0+ acti!it-3i0or 1i op+ra3ini0or c+ con,titi+ o=i+ct a0 adit0i financiar6

car+ tr+=i+ ,- fi+ d+,f-1rat+ 2n conforitat+ 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-1rat+ d+ c-tr+ n aditor financiar6 a

con,id+rat c- +,t+ n+c+,ar- +0a=orar+a n+i i,ini d+ adit 0a o ,oci+tat+ co+rcia0- 1i

pr++ntar+a +tap+0or ac+,t+ia.

:.1. O4"!7e 5!!"!! 0e 0!(

Mi,in+a d+ adit +,t+ d+finit- ca o ,arcin- ,+parat- 1i id+ntificat-6 car+ ,+ fina0i+a-

prin +it+r+a d+ c-tr+ aditor a ni pnct d+ !+d+r+6 d+c0ara3i+ ,a opini+6 con,+nat+

potri!it nor r+80i 2ntr?n raport6 a,pra 2nd+p0inirii nor o=i+cti!+ c0ar+ 1i =in+ d+t+rinat+

af+r+nt+ ni 8rp ,trctrat p+ ac3ini6 acti!it-3i6 pro8ra+ ,a or8ani,+ nit+ 8+n+ric+ntitat+ aditat-.

Indif+r+nt d+ o=i+cti!+0+ ,a0+6 o i,in+ d+ adit inc0d+ 2n od tipic r-toar+0+

+tap+:

1. Etapa preliminar6 car+ con,t- 2n adnar+a 1i +!a0ar+a ini3ia0- a infora3ii0or d+,pr+

+ntitat+6 +!a0ar+a pr+0iinar- a ,i,t++0or conta=i0 1i d+ contro0 int+rn6 d+finir+a o=i+cti!+0or

d+ta0iat+ a0+ adit0i6 +!a0ar+a ini3ia0- a r+,r,+0or n+c+,ar+ adit0i 1i ,ta=i0ir+a

ca0+ndar0i d+ 0cr72. Etapa de planificare6 car+ cprind+ ratoar+0+ ac3ini: +0a=orar+a p0an0i d+ adit6

,ta=i0ir+a 0+8-trii c +ntitat+a aditat-6 2ntocir+a pro8ra+0or d+ adit ca p-r3i copon+nt+

a0+ p0an0i d+ adit 1i apro=ar+a p0an0i d+ adit7

3. Etapa de lucru n teren6 car+ con,t- 2n co0+ctar+a 1i +!a0ar+a pro=+0or d+ adit6 r+dactar+a

nor conc0ii ini3ia0+6 r+!+d+r+a int+riar- ;pro!iori+


31/69

pn+r+a d+ acord a r+,r,+0or fo0o,it+ c c+0+ a0ocat+ prin p0an0 d+ adit6 +!a0ar+a

p+rforan3+i +chip+i d+ adit ;0a ni!+00 in,tit3i+i ,pr++ d+ adit ,a a ,oci+t-3ii d+ adit


32/69

4. Concluii cu pri$ire la situa"iile financiare pe anul 2*12;

5. +pinia cu pri$ire la raport.

:.:.1. C02 ;!0!%

Confor act0i d+ 2nfiin3ar+6 SC. IZOMETAL SA . +,t+ o p+r,oan- >ridic- ro/n-6

2nfiin3at- 0a data d+ (J.(.)6 2n =aa L+8ii nr. *))( pri!ind ,oci+t-3i0+ co+rcia0+

r+p=0icat-6 c odific-ri0+ 1i cop0+t-ri0+ 0t+rioar+. Soci+tat+a +,t+ 2nr+8i,trat- 0a Ofici0

R+8i,tr0i Co+r30i ,= n-r0 "(B*B*)6 a!/nd CUI RO J)J'. O=i+ct0 d+

acti!itat+ 20 r+pr+int- co+r30 c ridicata a0 +ta0+0or 1i in+r+ri0or +ta0ic+. S+di0

,oci+t-3ii ,+ af0- 2n $cr+1ti6 Strada Ronda6 nr.'(6 ,+ctor '.

Concluie# Entitat+a aditat- +,t+ 0+8a0 con,titit- 1i 21i d+,f-1oar- acti!itat+a confor

r+80++nt-ri0or din Ro/nia.

:.:.*. B7e2e 'e7e"(/!!

%+rioada acop+rit- d+ ,ita3ii0+ financiar+ aditat+ +,t+ ().().'()' *).)'.'()'.

Sita3ii0+ financiar+ a0+ SC. IZOMETAL SA. ,nt 2ntocit+ 2n 0+i. Ac+,t+a a fo,t +0a=orat+

2n conforitat+ c r+80++nt-ri0+ conta=i0+ aroniat+ c Dir+cti!a a I?a a Conit-3ii

Econoic+ Erop+n+ 1i Standard+0+ Int+rna3iona0+ d+ Conta=i0itat+6 ;IAS


33/69

T&(2! . 1 1*.*H 2e!

Concluie#La *).)'.'()' capita00 ,ocia0 ,=,cri, 1i !-r,at a0 ,oci+t-3ii +,t+ 2n !a0oar+ d+

)'.'J 0+i6 con,titit din J.((( p-r3i ,ocia0+6 !a0oar+a noina0- a n+i p-r3i fiind d+ )'6J

0+i. Capita00 ,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!o03ia capita0ri0or proprii p+ +9+rci3i0 financiar '()'6 coparati! c '()):

C'!(2! '&'!! :1.1*.*11 :1.1*.*1* A3(eeCapita0 ,ocia0 !-r,at *(.) )'.'J *').*'R++r!+ din r++!a0ar+ ).'.)B) ).'.)B) (R++r!+ (.J (.J (A0t+ r++r!+ ( ( (%rofit n+r+partiat ;din +9+rci3ii

ant+rioar+.

). O=i+cti!:!mputarea corect i perioada corect capita0ri0+ 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+,pnatoar+

*. Doc+nt+: R+8i,tr "rna06 $a0anta d+ +rficar+ ,i R+8i,tr Cart+a Mar+

. Ca0c0+ ,i Ana0i+: Con,titir+a r++r!+0or 0+8a0+6 car+ ,+ ,ta=i0+,c potri!it 0+8ii ,i

,nt d+,tinat+ prot+>arii capita00i ,ocia0. E0+ r+pr+inta '( din !a0oar+a capita00i ,ocia0

,i ,+ con,titi+ din profit.

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e

? )')( )'J).'

Soci+tat+a n a inr+8i,trat r++r!+0+

0+8a0+ in !a0oar+ d+ )'J).' 0+i

Concluie#Din ana0ia dat+0or din =a0an3a d+ !+rificar+ conta=i0- 1i =i0an30 conta=i0

0a *).)'.'()'6 r+0t- c- n a fo,t con,titit+ r++r!+0+ 0+8a0+. R+,pon,a=i0itat+a p+ntr

2nr+8i,trar+a 2n conta=i0itat+ a +0++nt+0or capita0ri0or proprii r+!in+ condc+rii.

:.:.>. A0!(2 %!%22! 0e !"+e(!e

Capito0: Capita0ri

proprii R+!iit: S.A.S=capito0:Capita0

Socia0

Data R+!iirii:

)B6(*6'()*


38/69

ca ,cop od0 d+ 8+,tionar+ 1i conta=i0iar+ a io=i0i-ri0or6 ca0c00 1i in,tr+ntar+a

t+hnic- conta=i0-.

Sita3ia acti!+0or io=i0iat+ 0a *).)'.'()'6 +!a0at+ 0a co,t0 i,toric ,+ pr+int- a,tf+0:

E2e5e"(e 0e %(!+e

V2&e 3(/

V2&e 2

1.1.*1*

Ce$(e! Re0%e! V2&e 2

:1.1*.*1*I5&3!2!7/! "e%&'&2e I5&3!2!7/! %&'&2e *.::.1 .H **.*:: *.11.>:T+r+nri J'.J ( ( J'.JCon,trc3ii ( ( ( (In,ta0a3ii t+hnic+ 1i a1ini ).J(.J .( ''B.'** ).J*(.)BA0t+ in,ta0a3ii6 ti0a>+ 1i

o=i0i+r

'.)(( ( ( '.)((

I5&3!2!7/! !""%!e

T&(2 %(!+e !5&3!2!7(e *.::.1 .H **.*:: *.11.>:

Io=i0i-ri0+ corpora0+ 1i n+corpora0+ ,nt aortiat+ prin +toda 0iniar-6 p+ =aa

drat+0or d+ !ia3a ti0- +,tiat+6 din o+nt0 2n car+ ,nt p,+ 2n fnc3in+.

Sita3ia d+pr+ci+rii io=i0i-ri0or corpora0+ 1i n+corpora0+ 2nr+8i,trat+ 2n '()':

E2e5e"(e 0e %(!+e De'e%!e! 5&(!7eV2&e 2

1.1.*1*

De'e%!ee

9"e4!(( 9"%2

e6e%!#!2!

Re0%e!

e2/!

V2&e 2

:1.1*.*1*

I5&3!2!7/! "e%&'&2e I5&3!2!7/! %&'&2e *>.>*> .1> :>*.>:T+r+nri ( ( ( (Con,trc3ii ( ( ( (In,ta0a3ii t+hnic+ 1i a1ini '*.B BB.'B ( *'J.''A0t+ in,ta0a3ii6 ti0a>+ 1i

o=i0i+r

)(. . ( ).')'

T&(2 %(!+e !5&3!2!7(e *>.>*> .1> :>*.>:

3)


39/69

%rincipa0+0+ drat+ d+ !ia3- ti0iat+ 0a dif+rit+0+ cat+8orii d+ io=i0i-ri ,nt 2n

conforitat+ c 0+8i,0a3ia fi,ca0- 2n !i8oar+ 2n Ro/nia. Co,t0 i>0oac+0or fi9+ achii3ionat+

+,t+ forat din pr+30 d+ cp-rar+ 1i din !a0oar+a a0tor co,tri dir+ct atri=i=i0+ acti!0i.

Ch+0ti+0i0+ c r+para3ii0+ cr+nt+ 1i 2ntr+3in+r+a i>0oac+0or fi9+ ,nt r+cno,ct+ 2n cont0 d+

profit 1i pi+rd+r+. %rofit0pi+rd+r+a d+ r+0tat+ din !/nar+a ,a ,coat+r+a din fnc3in+ a

acti!+0or io=i0iat+ +,t+ d+t+rinat ca dif+r+n3- 2ntr+ !+nitri0+ o=3int+ din !/nar+a

acti!+0or 1i !a0oar+a 0or n+t- conta=i0-.

C/1ti8ri0+ ,a pi+rd+ri0+ r+a0iat+ a fo,t r+cno,ct+ cor+ct 2n cont0 d+ profit 1i

pi+rd+r+.

F&!e 0e 2% 1

). O=i+cti!: e%&austivitatea s+ !+rific- dac- toat+ i>0oac+0+ fi9+ ,nt 2nr+8i,trat+ 1i

toat+ acti!+0+ car+ tr+=i+ capita0iat+ a fo,t cor+ct +!id+n3iat+.

'. M+tod+: In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoar+

*. Doc+nt+: Factri0+ +i,+ d+ frniori d+ io=i0i-ri6 R+8i,tr0 i>0oac+0or fi9+6

%roc+, +r=a0 d+ pn+r+ in fnctin+.

. Ca0c0+ ,i Ana0i+: S+ achiiton+aa in data d+ (J.(J.'()' n +chipa+nt t+hno0o8ic

in !a0oar+ d+ 'J(((( 0+i d+ 0a SC M+ta0r8ica SA6 TA '6 co,t0 tran,port0i+,t+ d+ )J(( 0+i6 TA ' ,i +,t+ +f+ctat d+ ac++a,i ,oci+tat+. Monta>0 ,i pn+r+a

in fnctin+ a +chipa+nt0i ,nt r+a0iat+ d+ catr+ ac++a,i ,oci+tat+a ,i ,+

r+aa0i+aa o drata d+ *( i0+ ;+ntiona ca fara ac+,t+ 0crari d+ pn+r+ in

fnctin+ in,ta0atia n poat+ fi ti0iata


40/69

C IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e

( *)((((

)*.) 'J((((

' ((((

( )B(

)*.) )J((

' *(

() *'(

'B *(((

' '(

( *)((((

')*.) 'J((((

' ((((

( )B(

')*.) )J((

' *(

() *'(

')*.) *(((

' '(

Soci+tat+a n a inc0, in co,t0

tota0 a0 i>0oc0i fi9 ,+r!icii0+

pr+,tat+ d+ ,oci+tat+ p+ntr pn+r+a

in fctin+ a ti0a>0i. Confor

IAS ' Co,t0 n+i io=i0iari

corpora0+ +,t+ forat din pr+t0 d+

cparar+6 pr+c ,i toat+ c+0+0a0t+

ch+0ti+0i0+ dir+ct 0+8at+ d+ pn+r+a

2n fnctin+ a acti!0i7 toat+

ch+0ti+0i0+ dir+ct 0+8at+ d+ pn+r+a

2n fnctin+ a acti!0i...

F&!e 0e 2% *

1. O3!e%(!+e? e%actitatea ,o0dri0+ contri0or d+ io=i0iari 0a !a0oar+a conta=i0a a fo,t

id+ntificat+6 8rpat+ ,i inr+8i,trar+ cor+ct.

*. Me(&0e: In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoar+

:. Doc+nt+: Factri0+ +i,+ d+ frniori d+ io=i0i-ri6 R+8i,tr0 i>0oac+0or fi9+6

%roc+, +r=a0 d+ pn+r+ in fnctin+6 E9tra,+0+ d+ cont =ancar

4-

Soci+tat+a

aditata

Do,ar0 +9+rciti0i: Intocit: %.I. R+f+rinta:

SC

IZOMETAL

SA

S+ctin+: Acti!+ fi9+ corpora0+

,i n+corpora0+

Data Intocirii:

)B.(*6'()*

D.E. G*

Capito0: Io=i0iari corpora0+ R+!iit: S.A.S=capito0:Echipa+nt+

t+hno0o8ic+

Data R+!iirii:

''6(*6'()*


41/69

>. C2%2e ! "2!7e? S+ achiition+aa in an0 '()' n ti0a> in !a0oar+ d+ B*)( p+

data d+ )(.(J.'()'6 TA '.


( B.(.

')*.' B.*)(

' ).*.

( B..

')*.' B.*)(

' ).*.

S+ !+rifica ,o0d0 ti0a>+0or din =a0anta 0a

*).)'.'()'. Daca ti0a>0 a fo,t cparat

)(.(J.'()'6 inc+p+ aortiar+a c

().(.'()'. Soci+tat+a a fo0o,it aortiar+a

0iniara J ani6 c n proc+nt d+ aortiar+a

d+ '( an. Aortiar+a 0nara a fo,t d+

)(*J 0+i6 aortiar+a din an0 '()' a fo,t d+

.')(6 a,tf+0 ,o0d0 raa, ,+ r+8a,+,t+ in

=a0anta ,i an+ '.)(( 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 ipr+na c

aortiari0+ af+r+nt+. N+r+0+ d+

in!+ntari+r+ din pro8ra0 inforatic

cor+,pnd c c+0+ din R+8i,tr0 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 2% :

). O=i+cti!: perioada corecta) intrari0+ ,i i+,iri0+ d+ acti!+ io=i0iat+ a fo,t

inr+8i,trat+ in p+riada cor+cta.

'. Me(&0e: In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoar+

41

Soci+tat+a

aditata Do,ar0 +9+rciti0i: Intocit: %.I. R+f+rinta:SC

IZOMETAL

SA

S+ctin+: Acti!+ fi9+ corpora0+

,i n+corpora0+

Data Intocirii:

'B.(*6'()* D.E. G: Capito0: Io=i0iari corpora0+ R+!iit: S.A.S=capito0:Echipa+nt+

t+hno0o8ic+

Data R+!iirii:

*)6(*6'()*


42/69

*. Doc+nt+: Factri0+ +i,+ d+ frniori d+ io=i0i-ri6 R+8i,tr0 i>0oac+0or

fi9+6 %roc+, +r=a0 d+ pn+r+ in fnctin+6 %roc+, !+r=a0 d+ ,coat+r+ din fnctin+ a

i>0oac+0or fi9+.

. Ca0c0+ ,i ana0i+: La *).)'.'()' ,+ d+cid+ ,coat+r+a din 8+,tin+ ; ca,ar+a< ni

ti0a> cop0+t aortiat in !a0oar+ d+ ''(((( 0+i. D+ a,++n+a ,oci+tat+a a o=tint in

ra !anarii fi+r0i !+chi ,a d+ J((( 0+i


'B)*')*.* ''((((

))) JB* J(((

'B)*')*.* ''((((

))) JB* J(((

Soci+tat+a a r+,p+ctat toti pa,ii ip,i

d+ MEF *J)''((B. %otri!it Nor+i

,p+cific+ d+ intocir+ ,i ti0iar+ a

doc+nt+0or financiar?conta=i0+

apro=ata prin OMEF *J)''((B .

Concluie#O=i+cti!+0+ prop,+ pri!ind adit0 cic00i d+ in!+,tir+6 a a!t dr+pt

,cop a,i8rar+a r+ona=i0- c- io=i0i-ri0+ n+corpora0+ 1i corpora0+ +9i,t-6 ,nt achii3ionat+

2n n+0+ fir+i6 iar intr-ri0+ 1i i+1iri0+ a fo,t 2nr+8i,trat+ 2n p+rioada cor+ct-.

@n ra acti!it-3ii d+ adit6 pt+ conc0iona c- io=i0i-ri0+ corpora0+ 1i

n+corpora0+ r+f0+ctat+ 2n =i0an30 conta=i0 ,nt r+a0+. So0dri0+ i>0oac+0or fi9+ a fo,t cor+ct

c0a,at+6 d+,cri,+ 1i +!id+n3iat+. M+toda d+ aortiar+ ti0iat- 0a toat+ acti!+0+ +,t+

p+ran+nt- 1i ap0icat- con,+c!+nt d+?a 0n80 an0i.

:.:. A0!(2 %!%22! 0e e6'2&(e

!uditul stocurilor

O=i+cti!+0+ d+ adit ,?a =aat p+:

E(austi$itate#,- n+ a,i8r- c- toat+ ,tocri0+ d+3int+ d+ ,oci+tat+ a fo,t

id+ntificat+ 1i inc0,+ 2n ,ita3ii0+ financiar+7

E(actitate#,- n+ a,i8r- c- ,tocri0+ a fo,t cor+ct id+ntificat+ 2n !+d+r+a

+!a0-rii7 ,- n+ a,i8r- dac- !a0oar+a ,tocri0or a fo,t cor+ct d+t+rinat-6

fo0o,ind +toda d+ +!a0ar+ acc+ptat- d+ Standard+0+ Na3iona0+ d+ Conta=i0itat+7

,- n+ a,i8r- c- ,+0+ inc0,+ 2n ,ita3ii0+ financiar+ cor+,pnd +!id+n3+0or

conta=i0+7

E(isten"a stocurilor#,- n+ a,i8r- c- ,tocri0+ inc0,+ 2n ,ita3ii0+ financiar+

+9i,t- fiic7

42


43/69

,epararea e(erci"iilor# ,- n+ a,i8r- c- ,tocri0+ a fo,t 2nr+8i,trat+ 2n

p+rioada cor+ct-7

E$aluarea stocurilor# ,- n+ a,i8r- c- ,tocri0+ c i1car+ 0+nt-f-r-

i1car+6 pr+c 1i ,tocri0+ p+ri,a=i0+ a fo,t id+ntificat+ 1i +!a0at+ 0a !a0oar+a

n+t- r+a0ia=i0-7 reptul societ"ii asupra stocurilor# ,- n+ a,i8r- c- ,tocri0+ c+ apar3in

,oci+t-3ii a fo,t inc0,+ 2n ,ita3ii0+ financiar+7

E$iden"iere# ,- n+ a,i8r- c- ,tocri0+ a fo,t c0a,ificat+6 d+,cri,+ 1i

+!id+n3iat+ cor+ct 2n ,ita3ii0+ financiar+.

%otri!it acti!it-3ii d+,f-1rat+ d+ ,oci+tat+6 ,trctra 1i +!o03ia ,tocri0or +,t+ +!id+n3iat- 2n

r-tor0 ta=+0:

E2e5e"(e 0e %(!+ V2&e 2

1.1.*1*

I"(/! Ie$!! V2&e 2

:1.1*.*1*O=i+ct+ d+ in!+ntar ( ).J ).J (M-rfri '.B' J.B**.( J.''.JJ* ).(**.J'A!an,ri p+ntr

cp-r-ri d+ ,tocri

*.J) *'(.J BBB.*' J.J

T&(2 2e! 1.1H.> H.1. H.1*.::H 1.1*.11

F&!e 0e 2% 1

43

Soci+tat+a


IZOMETAL

SA

S+ctin+: Stocri ,i contract+ p+

t+r+n 0n8

Data Intocirii:

().(6'()* D.E. I1

Capito0: Stocri R+!iit: S.A.

S=capito0: Mat+rii pri+

Data R+!iirii:

(*.(.'()*


44/69

). O3!e%(!+e?e%&austivitate#,- n+ a,i8r- c- toat+ ,tocri0+ d+3int+ d+ ,oci+tat+

a fo,t id+ntificat+ 1i inc0,+ 2n ,ita3ii0+ financiar+

'. Me(&0e?In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoar+

*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar+ ,i R+8i,tr Cart+a Mar+

. C2%2e ! "2!7e? Soci+tat+a a d+ci, achiitionar+a d+ at+rii pri+ in !a0oar+

d+ '(.((( 0+i. Soci+tat+a d+ 0a car+ a achiitionat arfri0+ 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 SC EXPERT AVI SRL D!ee"(e( J)' '((((

))) ( '((((

))) '((((

*)

'

( J)' '((((

))) ( '((((

))) '((((

*)

'

Soci+tat+a a inr+8i,trat cor+ct factra d+

a!an,6 ,torno a!an,6 pr+,c ,i factra

d+ achiitii d+ arfri.

F&!e 0e 2% *

). O3!e%(!+e?separarea e%erciiilor),- n+ a,i8r- c- ,tocri0+ a fo,t 2nr+8i,trat+

2n p+rioada cor+ct-.



. C2%2e ! "2!7e? S&%i+tat+a a !andt arfri in !a0oar+ d+ *(((( 0a'(.)'.'()'. Soci+tat+a car+ a achiitionat arfa d+ci, ,a ridica arfa in doa

44

Soci+tat+a


IZOMETAL

SA


t+r+n 0n8

Data Intocirii:

(J.(.'()* D.E. I* Capito0: Stocri R+!iit: S.A.


Data R+!iirii:

(.(.'()*


45/69

tran,+: o part+ p+ '(.)'.'()' in !a0oar+ d+ '(((( ,i o part+ p+ )(.().'()* in

!a0oar+ d+ )((((. %0ata ,?a +f+ctat int+8ra0 p+ '(.)'.'()'


))) *((((

(

'

))) '((((

(

'

J)' *((((

)))

)

) ))) )((((

))) )((((

(

'

Soci+tat+a n a inr+8i,trat cor+ct factra

d+ !anar+ d+natrand r+0tat0

+9+rciti0i c )(((( 0+i.

F&!e 0e 2% :

). O3!e%(!+? dreptul societ"ii asupra stocurilor# ,- n+ a,i8r- c- ,tocri0+ c+

apar3in ,oci+t-3ii a fo,t inc0,+ 2n ,ita3ii0+ financiar+7



. C2%2e ! "2!7e? Soci+tat+a a achiitionat arfri in !a0oar+ d+ *((( 0+i.

Soci+tat+a d+ 0a car+ ,+ achiition+aa arfri0+ ,+ ocpa d+ tran,port0

arfri0or. In contract0 ,+nat intr+ c+0+ doa parti ,+ ,tip0+aa ca tran,f+r0

dr+pt0i d+ propri+tat+ ar+ 0oc in o+nt0 cand arfa +,t+ indi!ida0iata ,i n

0a data inch+irii contract0i. A,tf+0 )J din arfa tran,portata n a intrnitconditii0+ c+rt+ d+ catr+ ,oci+tat+ ,i a fo,t r+trnat+. Frnior0 a priit o

45

Soci+tat+a

aditata Do,ar0 +9+rciti0i: Intocit: %.I. R+f+rinta:

SCIZOMETAL

SA


t+r+n 0n8

Data Intocirii:

(.(.'()* D.E. I: Capito0: Stocri R+!iit: S.A.


Data R+!iirii:

)*.(.'()*


46/69

in,tiintar+ d+ 0a ,oci+tat+ c pri!ir+ 0a arfri0+ n+cor+pnatoar+6 iar in ra

ac+,t+i in,tiintari ,oci+tat+a a priit in ac++a,i i o factra d+ ,torno +8a0a

contra!a0arii arfri0or n+cor+,pnatoar+.

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e() *(((

*()

'

() J(

*()

'

() *(((

*()

'

() J(

*()

'

Soci+tat+a a inr+8i,trat cor+ct factra ,i

a tint cont d+ conditii0+ ,tip0at+ in

contract.

Concluie# Stocri0+ ,nt 2nr+8i,trat+ 0a ini0 dintr+ co,t 1i !a0oar+a n+t-

r+a0ia=i0-. Co,t0 ,+ d+t+rin- prin +toda pri0 intrat ? pri0 i+1it ;FIFO< p+ntr toat+

tipri0+ d+ ,tocri. a0oar+a n+t- r+a0ia=i0- ,+ +,ti+a- p+ =aa pr+30i d+ !/nar+ practicat

2n cr,0 nora0 a0 acti!it-3ii.

!uditul crean"elor 'i datoriilor comerciale 'i financiare

!. Crean"e

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

E(austi$itate#toat+ cr+an3+0+ ,nt inc0,+ 2n ,ita3ii0+ financiar+7

E(actitate# ,o0dri0+ contri0or a fo,t d+t+rinat+ 1i 2nr+8i,trat+

cor+ct6 iar ,+0+ cprin,+ 2n ,ita3ii0+ financiar+ ,nt 2n conforitat+ 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 =i0an30i.

Cr+an3+0+ ,oci-t-3ii 0a *).)'.'()' pr+c 1i !aria3ia ac+,tora 2n cr,0 +9+rci3i0i financiar

'()' ,nt pr++ntat+ 2n continar+:

Se45e"( V2&e 2

:1.1*.*11

V2&e 2

:1.1*.*1*

V!#! 3&2(/

Ce"#e %&5e%!2e :.>.> 1.*.*H 1.>.HHC0i+n3i *.(.J ).'B.' ).B.B

4#


47/69

Frniori d+=itori ( ( (A2(e %e"#e 1.*:.1: *:.*1 1..:D+=itori di!+r1i )..B .'( ).J*.)Cr+an3+ fi,ca0+ )J*.'J )JB.B J.'*T&(2 %e"#e .*:.> *.1H>.1>> :.HH.H:Ch+0ti+0i 2n a!an, ( ( (

T&(2 .*:.> *.1H>.1>> :.HH.H:

F&!e 0e 2% 1

). O3!e%(!+? e%&austivitate) toat+ cr+an3+0+ ,nt inc0,+ 2n ,ita3ii0+ financiar+


*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+

cont6 R+8i,tr0 d+ Ca,a.. C2%2e ! "2!7e? Soci+tat+a a !andt arfri in !a0oar+ d+ J(((( 0+i. %0ata ,?a

+f+ctat in doa tran,+: J((( 0+i in n+rar ,i r+,t0 prin =anca.

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e))) J((((

(

'

J)* ))) J(((

J)'))) J(((

))) J((((

(

'

J)* ))) J(((

J)'))) J(((

Soci+tat+a a inr+8i,trat cor+ct factr+

cat ,i p0ata. D+ a,++n+a a prii, o

,cri,oar+ d+ confirar+ d+ ,o0d ,i

,oci+tat+a a confirat ca ,od0 +,t+

cor+ct.

Unitat+a d+=itoar+ Sc M+ta0r8ica SA

Nr. d+ 2nr+8i,trar+ "(B('(('

C-tr+ Sc IZOMETAL SA

Cod d+ id+ntificar+ fi,ca0- .J)J'

Nr. d+ 2natric0ar+ 0a Ofici0 R+8i,tr0i Co+r30i "(B*B*)S+di0 ;0oca0itat+a6 ,trada6 n-r< Strada Ronda6 nr. '(

47

Soci+tat+a


IZOMETAL

SA

S+ctin+: D+=itori ,i p0ati in

a!an,

Data Intocirii:

)J.(.'()* D.E. 1 Capito0: D+=itori R+!iit: S.A.

S=capito0: C0i+nti

Data R+!iirii:

).(.'()*


48/69

"d+30 $cr+,ti

Cont RO(B $TRL (( )'(' EJ( 'HH

$anca Tran,i0!ania

EXTRAS DE CONT

Confor di,poi3ii0or 2n !i8oar+6 !- 2n1tiin3- c-6 2n +!id+n3+0+ noa,tr+ conta=i0+6 0a

data d+ *).)'.'()' 6 nitat+a d!,. fi8r+a- c r-toar+0+ cr+dit+: .( 0+i

Doc+nt0;f+006 n-r0 1i data< E9p0icati+ Sa

@n t+r+n d+ J i0+ d+ 0a priir+ r+a- ,- n+ r+,titi3i ac+,t +9tra, confira p+ntr

,a acc+ptat-6 iar 2n ca0 con,tat-rii d+ dif+r+n3+ ,- an+9a3i nota +9p0icati!- cprin/nd

o=i+c3ii0+ d!,. %r++nt0 +9tra, d+ cont 3in+ 0oc d+ conci0i+r+ confor proc+drii ar=itra0+.

Condc-tor0 nit-3ii6LS Condc-tor0 coparti+nt0i financiar conta=i0

Unitat+a cr+ditoar+. SC IZOMETAL SA Nr. d+ 2nr+8i,trar+. ))J din . ().('.'()*

C-tr+ SC METALURI#A SA

Confir- pr++nt0 +9tra, d+ cont p+ntr ,a d+ ( 0+i.

O=i+c3ii0+ noa,tr+ pri!ind ,+0+ din pr++nt0 +9tra, d+ cont ,nt cprin,+ 2nnota+9p0icati!- an+9at-.

Condc-tor0 nit-3ii6LS Condc-tor0 coparti+nt0i financiar conta=i0

4)


49/69

F&!e 0e 2% *

). O3!e%(!+? e%actitate),o0dri0+ contri0or a fo,t d+t+rinat+ 1i 2nr+8i,trat+ cor+ct6

iar ,+0+ cprin,+ 2n ,ita3ii0+ financiar+ ,nt 2n conforitat+ c c+0+ din

2nr+8i,tr-ri0+ conta=i0+



cont6 R+8i,tr0 d+ Ca,a.. C2%2e ! "2!7e?Soci+tat+a a !andt n i>0oc fi9 in !a0oar+ d+ )J((( 0+i. %0ata

,?a +f+ctat prin ca,a prin * chitant+ in !a0oar+ d+ J((( 0+i

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e) )J(((

JB*

'

')*

)((((

'B)*

BJ*

J*))) J(((

) )J(((

JB*

'

')* )((((

'B)*

BJ*

J*))) J(((

J)' ) )((((

Soci+tat+a a inr+8i,trat cor+ct factr+.

In c++a c+ pri!+,t+ p0ata ,oci+tat+a n

poat+ inca,a prin ca,a o factra ai

ar+ d+ J((( 0+i6 chiar daca p0ati0+ a

fo,t in !a0oar+ d+ J((( 0+i6 doar pria

+,t+ cor+cta. R+,t0 tr+=ia achitat prin

=anca.F&!e 0e 2% :

4,

Soci+tat+a

aditata


SC

IZOMETAL

SA


a!an,

Data Intocirii:

)B.(.'()*

D.E. *

Capito0: D+=itori R+!iit: S.A.

S=capito0: C0i+nti

Data R+!iirii:

'(.(.'()*


50/69

). O3!e%(!+? e%istena creanelor ),oci+tat+a ar+ cr+an3+ 1i d+=itori car+ +9i,t- 2n od

r+a0 0a data =i0an30i

'. Me(&0e?In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoare

*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar6 R+8i,tr Cart+a Mar+6 E9tra, d+cont6 R+8i,tr0 d+ Ca,a.

. C2%2e ! "2!7e? Soci+tat+a a !andt arfri in !a0oar+ d+ J((((( 0+i. Ac+a,ta a

prin n =i0+t 0a ordin in !a0oar+ J((((( 0+i. In cadr0 =i0+t0i 0a ordin +,t+

,p+cificata data ,cad+nta ,i an+ ') i0+ d+ 0a data +ic+rii ac+,tia. Soci+tat+a

ar+ ,p+cificat in Mana00 d+ proc+dri ca data 0a car+ +,t+ r+cno,cta ,tin8+r+a

cr+ant+i +,t+ 0a data p0atii +f+cti!+ 0a =i0+nt0i 0a ordin.


Acc+ptar+ =i0+t

)*)) J(((((

%riir+ =i0+t 0a ordin

J)))* J(((((

Incar+ =i0+nt 0a ordin

J)'J)) J(((((

Acc+ptar+ =i0+t

)*)) J(((((

%riir+ =i0+t 0a ordin

J)))* J(((((

Incar+ =i0+nt 0a ordin

J)'J)) J(((((

Soci+tati0+ a dr+pt0 ,a?,i a0+a8a

o+nt0 in car+ d+cid ,tin8+r+a

cr+ant+i. %+ntr o ia8in+ fid+0a +,t+

cor+cta d+ciia ,oci+tatii d+ a

r+cnoa,t+ ,tin8+r+a cr+ant+i in

o+nt0 inca,arii cr+ant+i +f+cti!+ ,i

n in o+nt0 acc+ptarii =i0+t0i 0a

ordin6 ac+0a fiind o+nt0 in car+

,oci+tat+a ,+ an8a>+aa ,a achit+

d+=it0.

Concluie#

La *).)'.'()) cr+an3+0+ ,nt pr++ntat+ 0a !a0oar+a diinat- c pro!iion0 p+ntr

c0i+n3i 2n 0iti8i6 2n ,- d+ JBB.' 0+i6 ca0c0at p+ =aa factori0or r+0+!an3i car+ af+ct+a-8rad0 d+ 2nca,ar+ a cr+an3+0or. @n +9+rci3i0 financiar '()' pro!iion0 a fo,t r+0at 0a

5-

Soci+tat+a


IZOMETAL

SA


a!an,

Data Intocirii:

).(.'()* D.E. : Capito0: D+=itori R+!iit: S.A.

S=capito0: C0i+nti

Data R+!iirii:

'*.(.'()*


51/69

!+nitri. La fin+0+ +9+rci3i0i financiar '()' ,+ con,tat- o ,c-d+r+ a cr+an3+0or ;JB6*< fa3-

d+ an0 '()). Cr+an3+0+ co+rcia0+ a pond+r+a ;*6*< c+a ai ic- 2n cadr0 !a0orii

tota0+ a cr+an3+0or ,oci+t-3ii. Ac+,t+a r+pr+int- cr+an3+0+ p+ car+ c0i+n3ii 0+ a fa3- d+

,oci+tat+.

B. atorii

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

E(austi$itate#toat+ datorii0+ ,nt inc0,+ 2n ,ita3ii0+ financiar+7

E(actitate# ,o0dri0+ contri0or a fo,t d+t+rinat+ 1i 2nr+8i,trat+

cor+ct6 iar ,+0+ cprin,+ 2n ,ita3ii0+ financiar+ ,nt 2n conforitat+ 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 =i0an30i7

Datorii0+ 2nr+8i,trat+ d+ ,oci+tat+ 0a *).)'.'()'6 r+,p+cti! 0a *).)'.'())6 pr+c 1i

odific-ri0+ ac+,tora 2n cr,0 +9+rci3i0i financiar '()' ,nt pr++ntat+ 2n ta=+00 r-tor:

Se45e"( S&20 !"2 2 :1.1*.*11 S&20 !"2 2

:1.1*.*1*

V!#!

3&2(/

D(&!! %&5e%!2e ..HH 1.H.*> :.>*.HH*Frniori '.*'J.J ).J.(' .*JC0i+n3i cr+ditori '.J*.' ( '.J*.'A2(e 0(&!! 1.* **.: >.H::Cr+ditori di!+r1i ).( ( ).(S+ datorat+ in,tit3ii0or d+

cr+dit

JJJ.* ).'' **.*(

A0t+ datorii c p+r,ona00 ( *.))* *.))*D+cont-ri c a,ocia3ii pri!ind

capita00

*').*) ( *').*)

A0t+ datorii *.*J ( *.*JT&(2 0(&!! 'e (e5e" %( .H1.>: *.1.> :.:.*D(&!! 'e (e5e" 2"4 Ve"!(! 9"e4!((e 9" +" *>.:1 *>.:1T&(2 %e0!(e H.1H.H *.1.> :.>.H

F&!e 0e 2% 1

51


52/69

). O3!e%(!+? e%&austivitate )toat+ datorii0+ ,nt inc0,+ 2n ,ita3ii0+ financiar+



cont6 R+8i,tr0 d+ Ca,a.. C2%2e ! "2!7e? S+ achiion+aa arfri in !a0oar+ d+ )J(((. %0ata ,+ fac+ prin

!ira+nt =ancar.


() )J(((

*)

'

() J)' )J(((

() )J(((

*)

'

() J)' )J(((

Soci+tat+a a inr+8i,trat cor+ct datoria

cat ,i p0ata.

F&!e 0e 2% *

). O3!e%(!+? e%actitate),o0dri0+ contri0or a fo,t d+t+rinat+ 1i 2nr+8i,trat+ cor+ct6

iar ,+0+ cprin,+ 2n ,ita3ii0+ financiar+ ,nt 2n conforitat+ c c+0+ din

2nr+8i,tr-ri0+ conta=i0+7'. Me(&0e?In!+,ti8ar+a doc+nt+0or >,tificati!+ cor+,pnatoare

52

Soci+tat+a


IZOMETAL

SA

S+ctin+: Cr+ditori ,i

an8a>a+nt+

Data Intocirii:

).(.'()* D.E. L1 Capito0: Cr+ditori R+!iit: S.A.

S=capito0: Frniori

Data R+!iirii:

'*.(.'()*

Soci+tat+a


IZOMETALSA

S+ctin+: Cr+ditori ,ian8a>a+nt+

Data Intocirii:).(.'()* D.E. L*

Capito0: Cr+ditori R+!iit: S.A.

S=capito0: In,tittii d+ cr+dit

Data R+!iirii:

'*.(.'()*


53/69


cont6 R+8i,tr0 d+ Ca,a.

. C2%2e ! "2!7e? Soci+tatii i ,+ acorda n cr+dit p+ t+r+n ,crt in !a0oar+ d+

(((( 0+i. %rincipa00 +,t+ d+ )(((( 0+i p+ 0na6 tip d+ 0ni. Do=anda +,t+ d+

J. Coi,ion0 d+ acordar+ +,t+ d+ '((( 0+i6 iar coi,ion0 0nar +,t+ d+ )(( 0+i.

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e J)'J) ((((

' J)' '(((

J)' )')((

J) )((((

J)B '(((

' )((

J)'J) ((((

' J)' '(((

J)' )')((

J) )((((

J)B '(((

' )(( Soci+tat+a a inr+8i,trat cor+ct datoria

cat ,i p0ata6 catr+ in,tittia =ancara.

F&!e 0e 2% :

). O3!e%(!+? e%istena datoriilor- ,oci+tat+a ar+ datorii car+ +9i,t- 2n od r+a0 0a data

=i0an30i7



cont6 R+8i,tr0 d+ Ca,a.

. C2%2e ! "2!7e? Soci+tat+a a achiitionat n i>0oc fi9 in !a0oar+ d+ *(((( 0+i6

%0ata a fo,t facta prin =i0+t 0a ordin c ,cand+ta in p+,t+ J i0+.


53

Soci+tat+a


IZOMETALSA

S+ctin+: Cr+ditori ,ian8a>a+nt+

Data Intocirii:'.(.'()* D.E. L:

Capito0: Cr+ditori R+!iit: S.A.

S=capito0: In,tittii d+ cr+dit

Data R+!iirii:

'.(.'()*


54/69

( *((((

'*)

'

( (* *((((

(*J)') *((((

( *((((

'*)

'

( (J *((((

(JJ)') *((((

Soci+tati0+ a dr+pt0 ,a?,i a0+a8a

o+nt0 in car+ d+cid ,tin8+r+a

datori+i. %+ntr o ia8in+ fid+0a +,t+

cor+cta d+ciia ,oci+tatii d+ a

r+cnoa,t+ ,tin8+r+a datori+i in

o+nt0 ,ti8+rii datori+i +f+cti!+ ,i n

in o+nt0 acc+ptarii =i0+t0i 0a

ordin6 ac+0a fiind o+nt0 in car+

,oci+tat+a ,+ an8a>+aa ,a achit+ datoria

r+,tanta. Socitat+a a fo0o,it cont0 (*

cont c+ ,a fo0o,+,t+ pt +f+ct+ d+ p0ata 0a

frniori6 n cont0 (J car+ ,+

fo0o,+,t+ p+ntr frniori d+ p0ata d+

io=i0iari

Concluie#

La *).)'.'()' ,+ con,tat- o ,c-d+r+ a datorii0or c J6( fa3- d+ +9+rci3i0 financiar

'()). %ond+r+a c+a ai 2n,+nat- o a datorii0+ co+rcia0+ 6*6 r+pr++nt/nd o=0i8a3ii0+

,oci+t-3ii fa3- d+ frniorii int+rni 1i +9t+rni.

*.:.H. A0!(2 '!+!"0 0(&!!2e $! %e"#e2e !%2e, &%!2e $! !5!2(e

R+,pon,a=i0itat+a =a+i d+ ca0c06 a cot+0or ti0iat+ 1i a dat+0or din d+c0aratii0+ 0nar+

pri!ind ipoit+0+ 1i ta9+0+ 0a =8+t0 d+ ,tat6 0a =8+t0 a,i8r-ri0or ,ocia0+6 d+ 1oa>6 d+

,-n-tat+ 1i din d+cont0 d+ TA o ar+ condc+r+a ,oci+t-3ii. %otri!it Standard0i

Int+rna3iona0 d+ Adit nr. 'J(6 condc+rii 2i r+!in+ r+,pon,a=i0itat+a d+ a a,i8ra

cor+ctitdin+a tranac3ii0or 1i +!+ni+nt+0or potri!it r+80++nt-ri0or 0+8a0+ 2n !i8oar+.

O=i+cti!+0+ adit0i a r-rit +!a0ar+a cor+ct- a =a+i d+ ca0c0 a,pra at+ri+i

ipoa=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+,tia.

Cr+an3+0+ 1i datorii0+ fi,ca0+ a0+ ,oci+t-3ii 0a *).)'.'()'6 coparati! c c+0+

2nr+8i,trat+ 0a *).)'.'()) ,nt r-toar+0+:

D(&!! !%2e $! &%!2e V2&e 2

:1.1*.*11

V2&e 2

:1.1*.*1*Contri=3ia nit-3ii 0a a,i8. ,oc. 1i d+ ,-n-tat+ tota0 din car+: ( (

54


55/69

?contri=3ia nit-3ii 0a a,i8. ,oc. ( (?contri=3ia p+r,ona00i 0a a,i8. ,oc. ( (?contri=3ia an8a>ator0i 0a F.A.S.S. ( (?contri=3ia an8a>at0i 0a F.A.S.S. ( (?contri=3ia nit-3ii 0a fond0 d+ ri,c 1i accid+nt ( (Contri=3ia nit-3ii 0a fond0 d+ 1oa> ( (

Contri=3ia p+r,ona00i 0a fond0 d+ 1oa> ( (Ipoit0 p+ !+nitri0+ din ,a0arii (Ipoit p+ profit ( (TA d+ p0at- *.)') (Fondri ,p+cia0+ ) (T&(2 0(&!! !%2e :.:> TA d+ r+cp+rat ( ).*''Ipoit p+ profit (.() )).)Ipoit p+ profit a/nat B*.'J (T&(2 %e"#e !%2e 1:.* 1.>

Sa datorat-6 r+pr++nt/nd ipoit0 p+ profit a/nat ;B*.'J 0+iat p/n- 0a fin+0+ 0nii 2n car+

0+?a con,titit6 0a *).)'.'()' ac+,t+ contri n+pr++nt/nd ,o0d.

!uditul fiscal pri$ind impoitul pe profit

O=i+cti!+0+ r-rit+ 2n adit0 pri!ind ipoit0 p+ profit ,nt:

E(isten"a# ,+ r-r+1t+ dac- !+nitri0+ 1i ch+0ti+0i0+ a fo,t

2nr+8i,trat+ 2n conta=i0itat+7

erioada corect#!+nitri0+ 1i ch+0ti+0i0+ a fo,t conta=i0iat+ a,pra

p+rioad+i 2n car+ a fo,t an8a>at+7

%mputarea corect# !+nitri0+ 1i ch+0ti+0i0+ ,nt cor+ct iptat+ 2n

contri6 >rna0+0+ ,nt cor+ct tota0iat+ 1i c+ntra0iat+7

aportarea corect#crit+rii0+ d+ c0a,ificar+ a ch+0ti+0i0or 1i !+nitri0or

,nt r+3int+ cor+ct6 dpa natra 0or +conoic-.

Baa impoa&il# +!a0ar+a cor+ct- a =a+i d+ ca0c0 ipoa=i0+6 a

,+0or din =a0an3a conta=i0- 1i =i0an3.

Ipoit0 cr+nt p+ profit +,t+ d+t+rinat confor r+80++nt-ri0or fi,ca0+ din

Ro/nia6 p+ =aa cont0i d+ profit 1i pi+rd+r+ 2ntocit d+ ,oci+tat+ 2n conforitat+ c

55


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pr+!+d+ri0+ 0+8a0+ 2n !i8oar+ 1i a>,tat p+ntr anit+ +0++nt+ n+ipoa=i0+ 1i n+d+dcti=i0+.

Cota d+ ipoitar+ +,t+ d+ ) ap0ica=i0- profit0i r+a0iat p+ t+ritori0 Ro/ni+i.

La *).)'.'()'6 ,oci+tat+a 2nr+8i,tr+a- o cr+an3- fi,ca0- pri!ind ipoit0 p+ profit 2n

,a d+ )).) 0+i6 af+r+nt- r+0tat0i poiti! 2nr+8i,trat 0a fin+0+ an0i '()'. La ,f/r1it0

+9+rci3i0i financiar '()'6 SC. IZOMETAL SA. 2nr+8i,tr+a- profit conta=i0 2n !a0oar+ d+

*.'' 0+i. R+conci0i+r+a dintr+ r+0tat0 conta=i0 1i c+0 fi,ca0 +,t+ pr++ntat- in ta=+00 d+

ai >o,:

) +nitri tota0+ .J).' Ch+0ti+0i tota0+ .B.'J: Re72((2 3( 0.1 < 0.* :.**> T&(2 0e0%e! T&(2 +e"!(! "e!5'&73!2e

Ch+0ti+0i c ipoit0 p+ profit *).'B A+ni 1i p+na0it-3i '.*'*B Ch+0ti+0i d+ protoco0 c+ d+p-1+,c 0iit+0+ ,ta=i0it+ d+ 0+8+ B.J( C)e2(!e2! "e0e0%(!3!2e 0.H 0. 0. 1*:.*11

P&!( !%2 0.: 0. 1H.>*

1

1

I5'&7!( 'e '&!( %e"# !%2/ :1.>*

Concluie#@n ra t+,t+0or r+a0iat+6 ,?a con,tatat inc0d+r+a 2n ,ita3ii0+ financiar+6r+,p+cti! 2n cont0 d+ profit 1i pi+rd+r+ a achii3ii0or 1i a !+nitri0or c+ apar3in ,oci+t-3ii. @n

ca0c00 r+0tat0i ipoa=i0 a0 ,oci+t-3ii6 a fo,t con,id+rat+ n+d+dcti=i0+ ch+0ti+0i0+ c

ipoit0 p+ profit6 ch+0ti+0i0+ c a+ni0+ 1i p+na0it-3i0+ 1i ch+0ti+0i0+ d+ protoco0. @n ra

acti!it-3ii d+ adit6 pt+ conc0iona c- n +9i,t- +rori ,+nificati!+ pri!ind ipoit0 p+

profit ca0c0at 1i c+0 raportat d+ ,oci+tat+ c-tr+ atorit-3i0+ fi,ca0+.

!uditul fiscal pri$ind ta(a pe $aloarea adugat 6!7

La *).)'.'()' ,oci+tat+a pr+int- TA d+ r+cp+rat ;cr+an3- fi,ca0-< d+ 0a =8+t0

,tat0i 2n ,- d+ ).*'' 0+i.

T+,t+0+ d+ adit ti0iat+ a r-rit concordan3a 2ntr+ r0a>+0+ d+=itoar+ a0+ cont0i

' TA d+dcti=i0- 1i r0a>+0+ cr+ditoar+ a0+ cont0i ' TA co0+ctat- din =a0an3a

conta=i0- c dat+0+ din >rna00 p+ntr cp-r-ri6 r+,p+cti! >rna00 p+ntr !/n-ri 1i d+

contri0+ d+ TA d+p,+ 0a Adini,tra3ia Financiar- a S+ctor0i '.5#


57/69

Sita3ia TA?0i af+r+nt +9+rci3i0i '()' ,+ pr+int- a,tf+0:

TA d+ p0at- 0a ().().'()' *.)')TA d+ r+cp+rat tota0 r0a> d+=itor

'()'

'J.B

TA d+ r+cp+rat tota0 r0a> cr+ditor

'()'

))(.)

TA d+dcti=i0- tota0 r0a> '()' JJ.*)BTA co0+ctat- tota0 r0a> '()' JB.'JTA d+ p0at- tota0 r0a> d+=itor '()' )*.)TA d+ p0at- tota0 r0a> cr+ditor '()' )(.*TA d+ r+cp+rat 0a *).)'.'()' ).*''

Concluie#

So0dri0+ contri0or d+ TA cor+,pnd tranac3ii0or +f+ctat+ d+ ,oci+tat+ pri!ind

circit+0+ +conoic+ a0+ +9+rci3i0i '()'. Soci+tat+a a d+p, 2n t+r+n d+contri0+ pri!indTA?0 1i a 2nr+8i,trat6 at/t 2n =a0an3+0+ d+ !+rificar+6 c/t 1i 2n >rna0+0+ d+ cp-r-ri 1i

!/n-ri cor+ct TA?0 af+r+nt tranac3ii0or +f+ctat+ 2n cr,0 +9+rci3i0i financiar '()'.

!uditul fiscal al remunerrii factorului for" de munc

Ca proc+dr- d+ adit6 ,?a r-rit concordan3a 2ntr+ ,+0+ cprin,+ 2n 1tat+0+ d+

,a0arii6 d+c0ara3ii0+ pri!ind o=0i8a3ii0+ d+ p0at- 0a =8+t0 8+n+ra0 con,o0idat 1i =a0an3+0+

conta=i0+ cor+,pn-toar+ +9+rci3i0i financiar. a0oar+a ch+0ti+0i0or c ,a0arii0+ 2n+9+rci3i0 financiar '()' +,t+ 2n ,- d+ '().((( 0+i6 iar ch+0ti+0i0+ pri!ind a,i8r-ri0+

,ocia0+ a fo,t 2n !a0oar+ d+ J.BB* 0+i. Dat+0+ c+ntra0iat+ din 1tat+0+ d+ p0at- cor+,pnd c

!a0ori0+ 2nr+8i,trat+ 2n =a0an3+0+ d+ !+rificar+.

@n an0 '()'6 n-r0 +di d+ ,a0aria3i a fo,t d+ )B p+r,oan+6 2n cr+1t+r+ c )'6J(

fa3- d+ !a0oar+a 2nr+8i,trat- 2n '()) c/nd ,oci+tat+a a a!t ) ,a0aria3i.

%rincipa0ii indicatori pri!ind r+n+rar+a for3+i d+ nc- ,nt:

I"0!%(& *11 *1*N-r +di d+ ,a0aria3i ) )BCh+0ti+0i c ,a0arii ''(.JJ( '().(((%rodcti!itat+a p+r,ona00i ;ch+0t c ,a0ariin-r +di d+ p+r,ona0< )*.B )).

Sc-d+r+a prodcti!it-3ii p+r,ona00i c '.)) 0+ip+r,oan- +,t+ inf0+n3at- d+

diinar+a ch+0ti+0i0or c ,a0arii0+ ;B6B< 1i d+ cr+1t+r+a n-r0i +di d+ ,a0aria3i

2nr+8i,trat- 2n an0 pr+c+d+nt.

R+n+rar+a for3+i d+ nc- ip0ic- o=0i8a3ii fa3- d+ =8+t0 ,tat0i6 a0 a,i8r-ri0or

,ocia0+ 1i a a0tor =8+t+6 pr++ntat+ d+ta0iat 2n ,ita3ii0+ r-toar+.

57


58/69

Concluie# @n cr,0 an0i '()' ,oci+tat+a a +!id+n3iat cor+ct6 at/t 2n d+c0ara3ii0+

c-tr+ =8+t0 d+ ,tat con,o0idat6 c/t 1i 2n 1tat+0+ d+ p0at- o=0i8a3ii0+ fi,ca0+ af+r+nt+ +9+rci3i0i

financiar aditat. A con,tatat fapt0 c- 0a *).)'.'()' +ntitat+a aditat- a achitat ipoit+0+

1i contri=3ii0+ af+r+nt+ ,a0arii0or p+r,ona00i an8a>at p/n- 0a fin+0+ 0nii 2n car+ 0+?a

con,titit6 0a *).)'.'()' ac+,t+ contri n+pr++nt/nd ,o0d.

:.:.. A0!(2 26!2& 0e "5e

O=i+cti!+0+ d+ adit a a!t 2n !+d+r+ a,i8rar+a r+ona=i0- c pri!ir+ 0a:

E(austi$itate# toat+ ,o0dri0+ contri0or cr+nt+ 1i a0+ 0ichidit-3i0or6

p0-3i0+ 1i 2nca,-ri0+ a fo,t 2nr+8i,trat+ 2n ,ita3ii0+ financiar+7

E(isten"a#,o0dri0+ contri0or d+ 0ichiditat+ a fo,t cor+ct ca0c0at+ 1i

2nr+8i,trat+6 iar ,+0+ pr++ntat+ 2n ,ita3ii0+ financiar+ cprind in,tr+nt-ri

t+hnic+ conta=i0+.

Sita3ia f09ri0or d+ tr+or+ri+6 ca0c0at+ prin +toda dir+ct- ,+ pr+int- a,tf+0:

F26! 0e "5e 0!" %(!+!(/#! 0e e6'2&(e *.@nca,-ri din !/nar+a d+ =nri 1i pr+,tar+a d+ ,+r!icii .'*B.()@nca,-ri din r+d+!+n3+6 onorarii6 coi,ioan+ 1i a0t+ !+nitri .(*.('%0-3i c-tr+ frniori d+ =nri 1i ,+r!icii .*B.J%0-3i c-tr+ 1i 2n n+0+ an8a>a3i0or *').*'J%0-3i ,a r+,titiri d+ ipoit p+ profit6 doar dac- n pot fi id+ntificat+ 2n

od ,p+cific c acti!it-3i0+ d+ in!+,ti3ii 1i finan3ar+

*.J).(J

F26! 0e "5e 0!" %(!+!(/#! 0e !"+e(!#!! :.>:@nca,-ri din !/nar+a d+ t+r+nri 1i c0-diri6 in,ta0a3ii 1i +chipa+nt+6

acti!+ n+corpora0+ 1i a0t+ acti!+ p+ t+r+n 0n8

*.*

F26! 0e "5e 0!" %(!+!(/#! 0e !""#e -:.>:@nca,-ri%0-3i prin +i,in+a d+ o=0i8a3ini6 cr+dit+6 ipot+ci 1i a0t+

2prtri

?*.*

Ra=r,-ri a0+ nor 2prtriF26 0e "5e (&(2 *.N5e 2 9"%e'(2 'e!&0e! >.1>H

N5e 2 @$!(2 'e!&0e! .>*Sita3ia f09ri0or =-n+1ti 0a *).)'.'()' +,t+ r-toar+a:

Se45e"( V2&e 2

1.1.*1*

="%/! P2/#! V2&e 2

:1.1*.*1*Contri =ancar+ 2n 0+i **.' .(.B( .)().' )BContri =ancar+ 2n

d+!i+

JJ) J.J. J.B).'J .J

Ca,a 2n 0+i .'* 'J(. 'J.B') (A!an,ri 2n tr+or+ri+ .*' '*.B( *(.J* (

A0t+ !a0ori Tich+t+ d+a,-

*.* '*.B(( '. '

5)


59/69

T&(2 >. 1.::1. 1.:>.>: .:>1

F&!e 0e 2% 1

). O3!e%(!+? e%istena) ,o0dri0+ contri0or d+ 0ichiditat+ a fo,t cor+ct ca0c0at+ 1i2nr+8i,trat+6 iar ,+0+ pr++ntat+ 2n ,ita3ii0+ financiar+ cprind in,tr+nt-ri

t+hnic+ conta=i0+


*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar6 R+8i,tr Cart+a Mar+6R+8i,tr0

d+ Ca,a.

. C2%2e ! "2!7e? Soci+tat+a a achiitonat n o=i+ct d+ in!+ntar in !a0oar+ d+ )J(

0+i. %0ata ,?a +f+ctat in n+rar.Soci+tat+a a achiitonat d+ 0a noi arfri in

!a0oar+ d+ '(( 0+i6 p+ntr car+ i ,?a +i, factra ,i chitanta.

SC IZOMETAL SRL SC EXPERT AVI SRL D!ee"(e () )J(

*(*

'

() J*)) )J(

)) '((

(

'

J*)) )) '((

() )J(

*(*

'

() J*)) )J(

)) '((

(

'

J*)) )) '((

Soci+tat+a a inr+8i,trat cor+ct

tranactii0+. Soci+tat+a d+ adit a

!+rificat +9i,t+nt chitant+0or 0a r+8i,tr0

>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 ,o0d0 d+

ca,a 0a ,far,it0 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,

Soci+tat+a


IZOMETAL

SA

S+ctin+: Di,poni=i0itati in

contri 0a =anca ,a ca,a

Data Intocirii:

'.(.'()*

D.E. 1

Capito0: Ca,a R+!iit: S.A.S=capito0: Ca,a Data R+!iirii:

'.(.'()*


60/69

F&!e 0e 2% *

). O3!e%(!+? R+8i,tr0 d+ =anc- cor+,pnd+ c +9tra,+0+ d+ cont6 inc0,i! ,o0dri0+

contri0or d+ 0ichiditat+


*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar6 R+8i,tr Cart+a Mar+6R+8i,tr0

d+ Ca,a6 E9tra, d+ cont

. C2%2e ! "2!7e? Soci+tat+a a d+pn, n+rar in cont0 =ancar in !a0oar+ d+

*(((( 0+i


JB)J*)) *((((

J)'JB) *(((( JB)J*)) *((((

J)'JB) *((((


tranactii0+. Soci+tat+a d+ adit a!+rificat +9i,t+nta inr+8i,trarii

op+ratini atat in r+8i,tr0 d+ ca,a cat ,i

in +9tra,0 d+ cont. D+ a,++n+a

,oci+tat+a ar+ cont0 JB) inchi,.

#-

Soci+tat+a

aditata


SC

IZOMETAL

SA

S+ctin+: Di,poni=i0itati in

contri 0a =anca ,a ca,a

Data Intocirii:

'.(.'()* D.E. * Capito0: Conri 0a =anci R+!iit: S.A.

S=capito0: Contri =ancar+

Data R+!iirii:

'.(.'()*


61/69

F&!e 0e 2% :

). O3!e%(!+? E!id+n3i+r+ cor+ct-? ,o0dri0+ contri0or cr+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+,pnatoae*. D&%5e"(e?R+8i,tr "rna06 $a0anta d+ +rficar6 R+8i,tr Cart+a Mar+6R+8i,tr0

d+ Ca,a6 E9tra, d+ cont.

. C2%2e ! "2!7e? S+ +f+ct+aa o p0ata in !a0oar+ d+ *(((( 0+i din =anca. S+

d+pn+ (((( 0+i.


JB)J*)) ((((

J)'JB) ((((

()J)') *((((

JB)J*)) ((((

J)'JB) ((((

()J)') *((((


tranactii0+. Soci+tat+a d+ adit a

!+rificat +9i,t+nta inr+8i,trarii

op+ratini0or ,i in +9tra,0 d+ cont. D+

a,++n+a ,oci+tat+a ar+ ,o0icitat o

confira d+ ,o0d =ancii.

EXTRAS DE CONT

Catr+ : $anca Tran,i0!ania

Nr. ')'()*

Confor di,poitii0or in !i8oar+6 !a in,tiinta ca6 in +!id+nt+0+ noa,tr+ conta=i0+6 0a data d+

*).)'.'()' 6 nitat+a D!,. fi8r+aa c ,a d+ )(((( 0+i in cont0 =ancar ROB* $TRL ((

)'(' EJ( 'HH 0+i

#1

Soci+tat+a


IZOMETALSA

S+ctin+: Di,poni=i0itati incontri 0a =anca ,a ca,a

Data Intocirii:'.(.'()* D.E. :

Capito0: Conri 0a =anci R+!iit: S.A.

S=capito0: Contri =ancar+

Data R+!iirii:

'.(.'()*


62/69

In t+r+n d+ J ;cinci< i0+ d+ 0a priir+ r+aa ,a n+ r+,tititi ac+,t +9tra, confirat p+ntr

,a acc+ptata6 iar in ca0 con,tatarii d+ dif+r+nt+ ,a r+dactati ,i ,a an+9ati nota +9p0icati!a

cprinand o=i+ctii0+ D!,. %r++nt0 +9tra, d+ cont tin+ 0oc d+ conci0i+r+ confor proc+drii

ar=itra0+.

Condcator0 nitatii6 Condcator0 coparti+nt0i financiar

Raspuns

SC $anca Tran,i0!ania SRL

Nr 'J' *).)'.'()*

Catr+ : SC IZOMETAL SRL

Confira pr++nt0 +9tra, d+ cont p+ntr ,a d+ )(((( 0+i6 +9i,t+nti in cont0 ROB*

$TRL (( )'(' EJ( 'HH 0+i

Condcator0 nitatii6 Condcator0 coparti+nt0i financiar6

Concluie#

So0dri0+ pri!ind n+rar0 2n ca,- 1i di,poni=i0it-3i0+ 2n contri0+ =ancar+ 2n 0+i a

fo,t c0a,ificat+6 d+,cri,+ 1i +!id+n3iat+ cor+,pn-tor c pr+!+d+ri0+ 0+8a0+.

Tranac3ii0+ 2n n+rar a fo,t +f+ctat+ a!/nd 0a =a- doc+nt+ >,tificati!+. Din

acti!itat+a d+ adit d+,f-1rat- r+0t- c- n +9i,t- tranac3ii n+o=i1nit+. Di,poni=i0it-3i0+ 2ncontri0+ =ancar+ 2n d+!i+ a fo,t +!a0at+ cor+ct 0a cr,0 $NR d+ 0a *).)'.'()'.

#2


63/69

:.:.. A0!(2 !(#!!2& !""%!e

Contul de profit 'i pierdere

Sita3ii0+ financiar+ a0+ ,oci+t-3ii 0a ,f/r1it0 an0i '()'6 pr+int- o pi+rd+r+ din

+9p0oatar+ d+ '((.**J 0+i6 iar profit0 n+t din acti!itat+a d+,f-1rat- +,t+ 2n !a0oar+ d+ *.''J

0+i6 2n ,c-d+r+ c *(.'J) 0+i fa3- d+ r+0tat0 2nr+8i,trat 2n '()).

La *).)'.'()'6 r+,p+cti! *).)'.'())6 principa0+0+ dat+ din cont0 d+ profit 1i pi+rd+r+ ,nt:

N.%(. I"0!%(&! *11 *1* V!#!

3&2(/). Cifra d+ afac+ri n+t- )(.*).'*J J.(B.*) .B'.J('. Mar>a co+rcia0- ).J.(BJ '*.)) ).*(.*. %rodc3ia +9+rci3i0i )'.)J )).* .'('. Cifra d+ afac+ri =rt- ).).'*( )(.* ).'(.J. a0oar+ ada8at- ;A< B('.J )(.*' (.*B. E9c+d+nt =rt din +9p0oatar+

;E$E

proiect audit staturar

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