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  • Situatii Financiare 2010

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    Situatii financiare 2010

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    5 views103 pages

    Situatii Financiare 2010

    Uploaded by

    kosty

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 103
    aportul Auditorulut Independent (Cure Actonari Unirede Trae Bank S.A Raport asupra stator Rnancare 1 Am audit situate nanciare anexate ale Unicredit Tiiac Bank S.A, ("Banc"), care coprind sata poaiiel Ginmciae la data de 31 docembre 2010, stuxia reztauli global, sitaia rmodifiarilor captaluroe prope st situaia fluor de tezoree pentru exec inceiat la aceasta data sun sual plilor coal semmificaive sal lnfornatiexpiative. Responsabilatea conduceripenr sia flnanciare 2 Conducsrea Bancli este responsbila penny intocmiren si prezentaea Fidel a acestor stati Sinaneare in conforntate cu Standadele Internationale de RaporureFitanciara adpeats de Ueiunea uropeant Accasaresponsabiliae include: pieces, implementare si mertinerea uni contol mer relevant pent ifoemirea st prezeatarea fidela a suatilor fanciare care sa nu conta enatrarisemnifiative, dora aude sau ere Responsbilsieaauditordut 3 Responsabiliatea noasra este ca, pe baza audit efecuat, sa exprimam o opie asupea situailor finapciare ale Banc, Noi am efecuat andiul conform standsedlor de aud adopate de Camera ‘Auditor Financari din Romani Aces slandarde cer ea aol sa vespectam cence ee, st Planificam sia efecmam auditu in vedere ober nei agua reamabil ca situate Sancire ‘nu cupeind deeatirarsemnificatve. 4 Un audit costa in efecwares de procedur penir obierea probelor de ait ev pvr Ia sume i foformatile perentate ia. situtile finance, Procedunle.selocats depind de raionamental profesional al auditors, incuzand evaluarea scurlor de denature Semuificaiva a stator Finaneae, datrate fraud sau ero. In evauare acestor isc, auitou ian eonsiderare contol jem relvant peau intocmirea si preaurea Qdela a stwslor nanciare pesu sabi procedusile de audit eevane in circomstntle date, dar nu si in seoplexprimari ne opin supra ‘Fiientel conmollut mer Un audit include, de asemenea, evalutea gradlul de adecware polidclor eostable folosie si tezonabilitcaestiusilor conibile ehborate de eae eondacere, precum si cvaluarea prezetai stuatilr Financia lute in ans lt. 5 Consideram ca proble de audit pe ca lam obit sunt suiciente # ageevate pent 8 consti taza opine nowste de avait, ai Ered Opie Im opinia nous, state inanclareanenste ale Unicredit iia Bank ©A reds o imagine fidela, in toate aspecele eomifiestive sport! financire «Banc la data de 21 decembrie 2010, precun si 2 reall operatuilor sl a furl de numer pentru exert incelt la acoata dat in

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