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Aspecte practice privind auditul creantelor si platilor n avans

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The objective of the financial statements' audit is to assist the auditor in the process of issuing an opinion regarding the financial statements, if they are drawn up, under all significant aspects, in accordance with the financial reporting framework in force. The objective set for auditing the sale-outstanding cycle that generates receivables is to determine if the balance account of the accounts involved in the cycle's operations are fairly presented, according to the financial reporting framework in force. In order to conduct the auditing of accounts receivable and advance payments it is compulsory to know the client, the accounting system and the internal control system that are being used. When auditing the sale and cash-in operations detail, tests on transactions are being conducted along with control tests and analytical procedures. When auditing accounts receivable the auditor uses analytical procedures and detail tests regarding the balance accounts while the sales final balance account is audited through analytical procedures. All these audit procedures are designed to lead to conclusive and adequate audit evidence on which the conclusions, representing the foundation of the auditor's decision, are based.

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									Aspecte practice
                                                                                                                 Introducere
                                                                                              În lumea contemporanã, rolul au-
                                                                                              ditorului financiar devine din ce


 privind auditul
                                                                                              în ce mai important prin prisma
                                                                                              nevoilor de informaþii tot mai
                                                                                              mari ºi a deciziilor economice
                                                                                              luate pe baza acestora. Situaþiile

   creanþelor                                                                                 financiare ale entitãþilor economi-
                                                                                              ce reprezintã sursa primarã de
                                                                                              informaþii pentru utilizatorii ex-


    ºi plãþilor
                                                                                              terni ai acestora, iar auditorul
                                                                                              financiar are responsabilitatea
                                                                                              socialã de a oferi încredere în
                                                                                              informaþiile publice furnizate de

    în avans                                                                                  conducerea entitãþilor economice.
                                                                                              Trãim într-o societate informa-
                                                                                              þionalã unde cel mai mic zvon
                                                                                              este important în luarea deciziilor
                                Adrian GROªANU*                                               economice, iar încrederea este un
                                                                                              capital important de care dispune
                                     Abstract                                                 o entitate. Se spune deseori cã o
                                                                                              bancã este ca o masã cu trei
           Practical Aspects Regarding                                                        picioare, unul este încrederea, al
     the Auditing of Accounts Receivable and                                                  doilea este managementul, iar al
                                                                                              treilea este capitalul. Când unul
                Advance Payments                                                              din acestea este în dificultate este
                                                                                              posibil ca întregul sistem sã aibã
The objective of the financial statements' audit is to assist the auditor in the process of   de suferit, pentru cã o masã nu
issuing an opinion regarding the financial statements, if they are drawn up, under all
                                                                                              poate fi stabilã cu doar douã
significant aspects, in accordance with the financial reporting framework in force.
                                                                                              picioare.
The objective set for auditing the sale-outstanding cycle that generates receivables is
to determine if the balance account of the accounts involved in the cycle's operations        Pentru a oferi încredere în infor-
are fairly presented, according to the financial reporting framework in force.                maþiile furnizate de entitãþile eco-
In order to conduct the auditing of accounts receivable and advance payments it is            nomice, auditorul trebuie sã cu-
compulsory to know the client, the accounting system and the internal control system          noascã entitatea respectivã, sis-
that are being used. When auditing the sale and cash-in operations detail, tests on           temul contabil ºi de control in-
transactions are being conducted along with control tests and analytical procedures.          tern, reglementãrile cu privire la
When auditing accounts receivable the auditor uses analytical procedures and detail           raportãrile contabile.
tests regarding the balance accounts while the sales final balance account is audited
through analytical procedures. All these audit procedures are designed to lead to con-        De asemenea, pentru ca auditul
clusive and adequate audit evidence on which the conclusions, representing the foun-          sã se desfãºoare cu eficienþã,
dation of the auditor's decision, are based.                                                  auditorul îºi desfãºoarã activi-
                                                                                              tatea în conformitate cu anumite
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