IDEAS home Printed from https://ideas.repec.org/a/vrs/poicbe/v15y2021i1p936-944n15.html
   My bibliography  Save this article

Legal regime of auditors and financial auditors in the matter of companies

Author

Listed:
  • Ioniţă George-Bogdan

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

This research aims to analyze one of the most important components of the activity of a company, namely the activity of management control. The paper is structured in three parts, thus aiming to achieve an objective synthesis that faithfully reflects the current structure and regulation of the company’s management control. The first part will address the introductory and general aspects of management control according to each type of company, respectively, the rules applicable to partnerships, capital companies but also limited liability companies. The second part of the paper aims to present in a timely manner all the essential aspects regarding the censors, as corporate control bodies. Thus, the analysis following aspects such as the term of office, the rights and obligations of auditors in relation to the company but also their responsibility for the activity carried out. The third part exhaustively analyzes the legal regime of financial auditors and in this sense will prefer to follow the regulation of the company law but also of the special applicable legislation. In carrying out this research, specialized works in the field of society were used, as well as the regulations from the updated special legislation.

Suggested Citation

  • Ioniţă George-Bogdan, 2021. "Legal regime of auditors and financial auditors in the matter of companies," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 936-944, December.
    • Handle: RePEc:vrs:poicbe:v:15:y:2021:i:1:p:936-944:n:15
    DOI: 10.2478/picbe-2021-0087
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/picbe-2021-0087
    Download Restriction: no
    File URL: https://libkey.io/10.2478/picbe-2021-0087?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:poicbe:v:15:y:2021:i:1:p:936-944:n:15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.