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GHID Pt. Expert Contabil
GHID Pt. Expert Contabil
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Janie ap ncauiora 0) soylopipuoD o2nigbond nausd pO1. Contractul de societate ~ conditii de fond si de forms: forme societare.
romana; forme
-omerciale: firms, em-
2. Societates comercialé ~ persoans juridic’ de na
ale societatilor comerciale; identificarea societat
bute de identificare,
raspundpentruaceste
valuarea aportului
ai consiliului de
a consiliului de supraveghere
varsat. Mijloace
acestuia,
3 izare $1 mod de transi
luni pri sociale, Situatia acfiunilor no-
sociale care nu au fost integral achitate (nu s-au efec-
Drepturile
tuat varsiminte).
4. Formal
pul
5, Inmatricularea societal comerciales efecteleinr
pecifice pentru constitulrea socletatii pe actiuni prin subscriere
6. Efectele incalcari cerinfelor legale de constiture as
1V. Functionarea societatilor comerciale:
1. Regul comune privind functionarea societstilor comerciate:
* Regis
idical aporturilor la capitalul social,
Obligatile si rSspunderea admit
2. Functionarea societatilor pe actiuni
generaleale act
adoptarea hots
(directoratul gi consi
supraveghere!; reguli comune de administrare a sacietatilor comer-
cle;
I financiar si auditul intern;
3. Functionarea societatilor cu raspundere limitata (SRL):
© Regimul juridical sociale emise de SRL:
* Conducerea, administrarea sI controlul societatlor cu raspundere
limitats (SRL);
* Societatea comerciald cu raspunde ¢ cu unic asociat ~ part:
cul
‘© Dispozitit comune de modificare a actului constitutiv:
+ Modificarea societajii comercial: schimbarea denumir, a sediulul, a
forme’ societare, infinfarea de sucursale, puncte de lucru etc:
= Modificarea
retragerea asoci
© Modificares capi
cepitalului soc
icturl interne a societatii comerciale: excluderea si
revacatea admin
j social: reducerea capitalului social; majorares
V. Reorganizarea societiilor comerciale:
1. Fuziunea societstilor comerciale (prin contopire $i prin absorbtie) - efectele
‘furiuni
2. Fuziunea transfrontaliers.He
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‘Die op usuiena roplopipues oanigbad raassd uDconcider ia examenulde acces
“Tematca # bibhocraha ascplin'or ae examen — exp
jut Oficiat nt. 645 din 10.09.2008,
Guvernului nr. 65/1994 privind organizarea activitayit de expertizd
cata in Monitorul Oficial nr. 13 din
combatere a spl banilor sia finanterilactelor de terri
si adaugita, Editura CECCAR, Bucuresti, 2012.
14, Angheni Smaranda si colectiv, Drept comercial, editia a WV-a, Editure C.H. Beck,
Bucuresti, 2008,
15, Carpenaru Stanclu, Tratat de drept comercial roman, ediia 2 Ia, Editura Universul
Juridic, Bucuresti, 2017
4. AUDIT
1. Principii $i reguli cu caracter general:
Auditul: concepte; tipuri de audit: categoril de auditor,
Imagines fidel citer de apreciere,
ein audit
1
2
3. Rise
4
Pragul de semnificatie In audit; definitie, rl
5. Normele de referinta
dit.
Misiunea de bazd in auditul fnanciar:
sditul statutar (legal
1. Aud
satuter: definite, ol si obiective,
2. Succesiunea lucrir atutar
2, Foza initial
¢_acceptarea mandatului si contractarea lucrariior de audit;
‘© orientarea si planificarea tucrarilor de audit.
4, Foza execu
© aprecierea controlulut intern;
© controlul conturilor
© examenulsituagillor nanciare.
5. Faza concluailor
© evenimente posterioare inchiderii exer
© utlizarea tu
altor experti
© altelucrari necesare inchid
ful de audit
+ to
© continut i structura;
ide opinie;
ji care conduc la formarea unei alte opinil decat opini
* modele ale raportului de audit.
7. Documentarea lucrat
nent.
de audit: dosarul exe
si dosarul perma
i speciale 51 misiuni conexe de audit:
Misiuni speciale de audit
Examenu! informapilor fnanciare previzionale.
financiare,
1
2
3. Misiuni de examen limitat al stu
4. Misiuni de examen pe bazé de proceduri convenite,
Misiuni de compilare a informs
IV, Normele de comportament in audit:
1. Principilfundamentale.
2 Independenta in aucit.
3. Activity incompatibile cu practicarea independent& a auditului
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