Implications of change management in public administration

Finances - Accounting
presented adequate information and, at the same time, that in the enclosure there are
being provided the elements necessary of a good comprehension of the whole, in
relation to the obligations in this area.
The auditor also controls the honesty of the information given in the inventory
report, controlling especially: the report‟s conformity with the financial situations,
accuracy of the served mentions, reliability of the quantitative information which
appears in the report, fairness of the analyses expressed by the dominant company‟s
management in the narrative comments, correspondence between the group‟s general
impression given by the inventory report and the data comprised in the financial
situations.
3. Synthesis of the works. Before drafting a synthesis note is necessary to
proceed towards a global control of the performed activities, before checking, in order
to obtain the insurance, that the audit works on consolidated accounts are satisfactory.
This control is necessary for obtaining the certainty that the work program anticipated
for the accounts‟ control has been performed and has gone normally and also to have
the certainty that the whole file was covered, that it is complete and that all the
problems have been examined in a satisfactory manner.
The synthesis note comprises the most significant observations made by the auditor
during each work stage. The mentioned observations are being analyzed together
with the information necessary to establish and measure effects. This document is
useful as basis of concluding the performed activities and generally comprises the
following information: regarding the analyzed sequence, the corresponding work
papers and the questionnaires, the synthetically description of presented anomalies and
their possible effect on the results‟ account, consequences over the necessary audit
papers, telling the impact of observations. Repeating the significant impacts aims to
regroup the significant observations in order to insure the impact on consolidated
accounts.
The internal synthesis note aims to provide conclusions regarding the mission
and necessary elements to write the certification report, refinement proposals that can
be done by the dominant company, repeating the necessary elements to be considered
during the next certification mission.
At the same time with the redeeming program of regulations in the area of
accountantship and financial audit, at the acquis communautaire there is a full process
of knowing them in order to their proper application in practice (in fact, new requisites
regarding the conformity of statutory audit of consolidated financial situations of the
entities provided in the Directives of European Union Law 12 ).
Along with our lining up to the E.U., for all the activity areas, the legislative
redeeming process becomes conformity requisite with the European legislation as well
as the requests related to the implementation process.
3. Conclusions
In this context, even in Romania has become more and more necessary knowing
and understanding not only the approved European regulations, but also their published
completions and modifications. That is why we propose presenting the main provisions of
the European norms in the area of statutory audit of individual and consolidated financial
situations, as well as the main modifications and completions waiting to be adopted in this
12 European Directives that control the audit of individual and consolidated financial situations.
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