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Internal Control and Financial Reporting Assessment in Romania - Methods and Techniques Applicable to Financial Audit Practice

机译：罗马尼亚的内部控制和财务报告评估-适用于财务审计实践的方法和技术

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The financial scandals and the series of businesses insolvencies - the cause of the rapid decline of investors' confidence in capital markets - they carry imperatively the application of corporative governance rules within supervision and the financial reporting according to the provisions of Sarbanes-Oxley Act, the international and national standards for the supervision of public accounting regarding the internal control auditing of financial reporting corroborated with financial statements of public companies.rnThe attempt to intensify companies corporate respondents' sense of responsibility and to re-edify investors' confidence in companies' financial statements needs both a clear delimitation of executive governance, jurists, accountants, public companies auditors' responsibilities regarding the internal control over financial statements, and the public reporting of any weaknesses of the internal control over financial reporting existing until the date of the assessment made by the company's management and by the auditor.rnThe motivation of the implementation of an internal control over the financial statements may be materialized in investors' significant benefits due to the intensification of company's assignees efforts to prevent frauds, on the one hand, and to monitor the raise of periodic financial reports' credibility, on the other hand. The Sarbanes-Oxley Act (Section 404) formulates requirements towards corporate respondents regarding monitoring and consolidating their own internal control over financial reporting. In order to benefit to the full by the effects of these requirements, the users of financial statements must be informed about these and the implications of the implementation of Section 404 from Sarbanes-Oxley Act, so that they could understand and assess the responsibilities of public companies, of their auditors regarding the identification of the motifs and implications of weak points within the internal control over financial reporting on one company's financial position and performances.
机译：财务丑闻和一系列企业无力偿债-导致投资者对资本市场信心迅速下降的原因-根据萨班斯-奥克斯利法案（Sarbanes-Oxley Act）的规定，它们必须在监督和财务报告中应用公司治理规则。国际和国家有关财务报告的内部控制审计的公共会计监督的国际标准，与上市公司的财务报表相吻合。rn试图增强公司公司被调查者的责任感，并重新激发投资者对公司财务报表的信心需要明确划定执行管理，法学家，会计师，上市公司审计师在财务报表内部控制方面的职责，以及公开报告在评估日之前存在的财务报告内部控制存在的任何弱点。公司的管理层和审计师。实施财务报表内部控制的动机可能会体现在投资者的重大利益中，这是由于公司受让人一方面加大了防范欺诈的力度并对其进行监控另一方面，提高定期财务报告的信誉。 《萨班斯-奥克斯利法案》（第404节）针对公司受访者制定了有关监控和巩固自己对财务报告内部控制的要求。为了充分利用这些要求的效果，必须告知财务报表使用者这些信息以及实施《萨班斯-奥克斯利法案》第404条的含义，以便他们能够理解和评估公众的责任公司，以及其审计师，其目的是在对公司财务状况和业绩的财务报告内部控制中确定缺陷的图案和含义。

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