1|P age

         
  
         
 

                 
  

      
 
 

CUPRINS
Paragrafe
Introducere................................................................................................................1-4
                   !      "    " # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # $

-8
   &   !  "     !     "    "    !       '    " # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # (
%

-13
" &    *               +     ,  "   -   !      "    " # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # .

 ,  "          -          !  "     # # # # # # # # # # # # # # # # # # # # # # # # # # # # # #

.....................................14-15
/

-19
           1             - &   !   !    "    " # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # 2 (
0

   " !   !    3 "    "  &   "    !  4 !   5 3  4 6 1 "      7    8 "  !       1    &     

    7   7 - 9 !   1  ,  "   9  !  +       "    , "    1   - &     9  

financiare. ISA se
 !             "    ,  &     1          "  '  #

3  4   " &  "  +   "   +     !    7 -   +     !      1  " &     5  !  "         ! + -   "  

            1 "    + -     9    " ,  9            !  "  6 9 +    ,       ,  " ! -    

     "   9 1     ,  ,             ' +                 ,         # :   "   +     !    7 -

  +     !      1  " &           1 -     "    +       8 "   "   '   ,           

 ' +         9          ,                 - 8 " !  , -   +     " ! ,  !  ! 

aplicare.
:  "   8 " &    *        +        +   "   +      !    7 -    +     !       1  " &     9

+    ,        ,  " ! -           "         1 - 1    8 "   " 1  !      8 "    *    '   

1    ,            ' +                    ,           " &  "  

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         *    

!            ,  " ! -    !          '    "    "    > " !          8 "   " 1  !     

  7               - &   !   !    "    " # 4   1  3  4 "       7 - 1    &     8 "    

+   1   "    !  " !  +     ,  "     !   !    "    "     -  1  1   " & -  !          '    " 

în efectuarea procedurilor de audit extern. Procedurile din acest ISA trebuie

 +       !    8 "   !          - &     !   !    "    "     1 "        "   8 " +     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

                +   7  "  - " 1              8 "          "    - &   # "  &     1   

=

    9  '  ,  "     9           ,  "      7     *   !   ! 

includ, printre alte lu

 !               " &   1  1   ,     !    "             !    "      "    " #

4.
:  "    -  !       '    "      1 +  " 1            '   1   - +  "    +  "   !   !  

 ' +   ,   -   +  "   !     ,  "     "      9 !        *   !   !   +   " !    

+     !      !   !    '    " 9  " ,    + -  &            - &   !   !    "    " +    

utile auditorului extern.

R F D L S A C I A F N B A O F E F L ? @ A B ? E ? A A H B F D H

5.
                   !      "    "      7 -   " 1  !         !  +  " ! ! 

di
,  " 1  "     1        "    - &   9 +    ,   !      " &      " !         1     # X 

  *  - 9        - &    !   !    "    "  "   ! "  1  ,   ,    !  "       ,  "    

 , -      Y

          1  1   ,     !    "             !    "      "    " #          

· Z

sistemelor
 !       !    "               "      "    "   +   7  "  -

  1 +  " 1             " !        "    1   -     " &     "   " -  

    1 + " 7 -      # 4 !      "    " 8  1 "          !   -      " !    

stor sisteme,
  1 +  " 1       - &     "   1 +        9                           

 , -       +    &  "     !  "   !      1        ' +   ,     !      ,  " ! -   8 "

  !     8 ,  " -  - &        #

'  ,  "      "    ,  &        "  "         +    &   "    # 4   1      ,  "   +  

0

·
ra, clasifica
 "   !      7     ,  ;             7    +  "     !  "       9 , - 1

    +      1     !   "    ,  &   9      "   1   *     "   +      ,  1 +        9  "

  1              !        -     " 7   &      9 1   !      9   +     !  
-    #

   7        "  ,            " &    +    &  "     9  "   1      "         

%

· AUDIT
non-financia
   1 +    "    - &   #

            "    ,   - &      *  9   *   ,  "  -             " &   '    " 

· 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

6. Rolul auditului intern

 1   1        !    " !                     1    !     -

  & - !          !        '    " 9      1   " ,   +  "      +      " !  +  " !  " 

 1 +   1    &        "  "      # [            "  &    !   !    "    "      7 - 8 "

Auditorul extern este preocupat în

  "    ,           " &      " !      #

+   "   +   1 - 1        1  - !   - 1    &       "  "      "   " &  " !  "    -  

semnificative.
 3|P age
[    , 9 "    !  "    ,  ;        !       7                     1 + " 7 -      1 " 

7.
itului intern pot fi utile în
 !  1   1  ,        !        " ,     1 +         !

!     ,  "     "      9 !        8 "   " !     +     !      !   !    '    " #

"  &   !   !    "    "  1   +       , +  "  "  -   "    - &   # 3 " !      "  !  *   !  ! 

8.
=

   "  ,     !                 !      "    " 9    1   " +     1 -    " * -       

*   ! !   " !  +  " !  " & -      1          !        '    "   "    > " !  ' +   , - 

 +  "    1 +   1    &        "  "      # 4 !       '    " !  &  "    1 +  " 1          

-
"   - +  "    +  "   !   !    ' +   ,   -       1  -   1 +  " 1          "  1   !  , 

nua
 - 8 " "    "    !      1      !      "    " # \       &   "  ,  "               

   !       1    &        "  "      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

unui mod eficient de abordare a auditului.

10.
[  "  &   !   !    "    "       "  -   +   ,     !  1    ,  !         "       

           !   !       '    " 9 +    ,      !     

duratei proceduri
   1    +     !   9 !   "   +        ,  "    , +    # \     9 8 "  " ,    1    &   9

 > " ! 8 "   " 1  !             - &    !   !    "    " 9  !       '    " +     !    !   -

auditul intern nu va avea nici un efect asupra procedurilor de audit extern.

11.
F Q L D N ? D J ? E F B L Q F A @ F Q E L H A R A N L D F L L ? @ A B ? E ? A T L ? @ A B C D ? E F G B F D H B D F I ? A F J K

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

 "    " &    &   "  ,  "    !        '    "  +         ,  !  8 "      !   

!      "     9 !       8 "   " !     +     !      !   !    '    " #

intern poate mo
13.
4  "    > " ! 1  8 " &    *   "  &   !   !    "    "   1         7 -        

+     ,  "   -     1     9            , +     "   1 "  Y

        *  "  7  &   "   Y 1      1 +          "  &    !   ! 

(a)   !    "    - &           +      8        1  1      1 +  

t intern în   +     - &  

 "  &    !             - # "    1    &    !    - 9  !     "    "     +    

    ,   8 "    "         " !

-        "             1 +  " 1       - & 

 +    &   "    # [       " 1   > " *    1    1     &    '          1 +    !    

 "    " !   -      " !                "      8 "   " 1  !      #   +     1 9

/

 1   "    1      !        "    "  1 -          1 -   , "      , +    

auditorul extern. AUDIT

(b)
      "  &    Y "       8 "   " !     ,  1  "     !   !    "    " !  1  -      #

4 !       '    "       1 -  "    7  7  ,  !  8 "       " !        &   "   7 -

      ,  " ! -      !      "    "    ,  1   1 1 &  "   +        1     #

(c)
<  , +    " &    a "   - Y !   -  !     "    "  1        7   !  +   1

  "       7 - !   +   * -       a "   -  !      -   !   ' +     7 -  

oane ce  !     

 "    "  # 4 !       '    " +     9 !   '  , +  9 1 -     7   1  - +          ! 

 " *  ;      +   * -      +   1   "         1    + -   !     "    " 9 +    ,

   ' +     " &               +     1   "   -     1     #

(d)
X    *  " &  +     1   "   -    "   - Y !   -  !     "    "  1       1 + " 7 -   

+   "       9 1 +     * a    9     7     !   ,  "    #       8 "   " 1  !     

 '  1   " &  ,  "       !   !   9  +   *   ,       !   ,  "      !    

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     #
)

" 1    &   8 "     , "          - ! 

 !       "    "  ,   7 - 1 -  "    " &  7  "     9 !       8 "   " !     +     !     

!   !    '    " 9  1   !  !     1 - 1  1        1  - !  "   "   ,  ,  "   "    1     ! 

       - &  9 *   !  !     +         !     9 "         !    1       ,    !   

+   + 1  +  "      "    "    9 !   ,  "             - &                    7      

  +     !     !    +       #

 * -      !     "    "  1   ,         "  -   "    > " ! 8 "  >  "           

15. c

timp respective. Auditorul

 "            1 + " 7 -      8 "   !   +      !   ! 

 '    "       1 -       7    +           +              "   !   !    "    " 9 1 -

   -     1      1      1 -    +   ,  "  "   "    ,    1 +       -     1 +    

1  , "               "   - 8 "    " &    !        "    "       +     

 !        '    " #
)

" ,  ! 1  ,     9  !       '    "       1 -  "   

cta activitatea ,  7  8 " ,  !

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

16. Atunci cân

@ L ? @ A B C D ? E F G B F D H A H B F H P A C H F L _ K J K R C E C J F L J N K L N B A O A B K P A J Q F N A R A N F

@ 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 +    ,  

 "    7     !   -         +     ,  "   -   !      "    "  - , > "   !      - #

4    1  -        +      "   !   "    7      , -           +   Y

(a)
X   -             1          - !  +   1   "       +   * -        a "   -  

 ' +     7   !      -    !       "    "    !   -             1  1   " &      1  

1 +     * a    - 9          -   !   ,  "    - 8 " ,  !     1 + " 7 -    d

(b) te suficiente probe de audit adecvate pentru a permite

X   - 1 "    &  "

formularea concluziilor pe baze rezonabile;

(c) -a ajuns sunt adecvate
X   -   1 +           "   7         1

rapoartele întocmite sunt consecvente cu

    , 1   " &       !   -     

  7               - &   !  1  -      d  

(d)
X   -       '   + &   1   1 +     "      "    +   7  "     !   !     "    "

AUDIT
sunt rezolvate în mod corect.
18.
    9 !       8 "   " !       1  -           - &     1 +        !   !    "    "   

!  +  " !  !    &   "  ,  "    !        '    "  +           1     +   *  ! 

1  , "      &   !  " !  ,  "   8 "   7 - 9 !          +     ,  "   -   "  &    !   !  

 "    "   !                 - &   1 +                !   !     "    " # 4 1     ! 

teste pot include verificarea elementelor deja examinate de auditul intern,

 '  ,  " -              ,  "   1  ,          1        +     !      !   !    "    " #

19. Auditorul extern va înregistra concluziile referitoare la activitatea de audit

 "    "        1        -     1    - #

Perspectiva sectorului public

1. f g h i j h k h h l m n m o p q r n h i p j m s t u v w s m p k l h j r p i x p y p z m i t m l { g n m p | n h t p l

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 ƒ „ … 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 ‡ ˆ 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 ƒ p t | i j h j Š 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