Cunoaştere, Interes Responsabilitate ... - Institutul de Istorie
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Cunoaştere, Interes Responsabilitate ... - Institutul de Istorie

Cunoaştere, Interes Responsabilitate ... - Institutul de Istorie Cunoaştere, Interes Responsabilitate ... - Institutul de Istorie

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232 Cristina Fleşeriu, Adam Fleşeriu 20 LEONG, M., Metatheory and Metamethodology in: Marketing: A Lakatotian Reconstruction, „Journal of Marketing” 49, 4, 1985. LYNCH, J. E., Ce este marketingul, în: Norman Hart, Marketing industrial, Edit. „Codex”, Bucureşti, 1998. McDONALD, M., Marketing strategic, Edit. „Codex”, Bucureşti, 1998. NIKELS, W. G., Marketing Communication and Promotion, 3 d ed., J. Wilei & Sons, New York, 1994. PETER, J. P., OLSON, J. C., Is Science Marketing?, „Journal of Marketing”, 47, 4, 1983. THOMAS, M. J., Manual de marketing, Edit. „Codex”, Bucureşti, 1998. SERRAF, G., Dictionnaire methodologique du marketing, Les Éditions d’Organisation, Paris, 1985. STANCIU, S., Bazele generale ale marketingului, Editor Universitatea Bucureşti, 2003. *** Definition of Marketing, Asociaţia Americană de Marketing, în: Norman Hart, Marketing industrial, Bucureşti, Edit. „Codex”, 1998. *** Definition of Marketing, Chartered Institute of Marketing, „Marketing Business”, nov. 1991. *** Marketing, C. FLORESCU (coord.), Edit. „Marketer”, Bucureşti, 1992. *** Marketing: dicţionar explicativ, C. FLORESCU, P. MÂLCOMETE, N. Al. POP (coord.), Edit. Economică, Bucureşti, 2003. *** Bazele marketingului, V. MUNTEANU (coord.), Iaşi, Edit. „Graphix”, 1992. *** Tranzacţii internaţional: politici, tehnici, instrumente, I. POPA (coord.), Edit. „Recif”, Bucureşti, 1992.

RESPONSABILITĂŢI ALE AUDỊTORULUI FINANCIAR ÎN CONTEXTUL ACTUAL Georgeta Ancuţa ŞPAN Ioan OPREAN Financial Audịtor’s Responsabilities in the Emerging Context Abstract. The financial failures of the recent decades have pointed out the role of the auditors in that economic decisions taken by the management of auditees and by the users of the audited financial statements. To avoid compromising situations that could damage the image and position of the auditors, they must follow a set of general principles required by the Code of Ethics. Because the compliance with the fundamental principles can be affected by a wide range of causes, auditors should be vigilant about the threats of these ethical principles. Our material submits in a succinct way the auditor’s responsabilities, as required by the applicable law, and how to do it in order to offer high quality auditing services. Key words: ethical principles, threats, protection methods, auditor’s independence. 1. INTRODUCERE În ultimii ani, o serie de eşecuri şi scandaluri financiare au atras atenţia lumii întregi. Cazuri precum Enron, Worldcom, Tyco şi multe alte scandaluri de mare amploare au zguduit întregul echilibru economic al lumii. Din lipsa competenţelor de conducere, a fraudei şi din lipsa controlului intern adecvat afaceri de ordinea miliardelor au falimentat. Ca urmare a acestor eşecuri şi scandaluri financiare, încrederea investitorilor în situaţiile financiare şi în rapoartele managementului a scăzut semnificativ. Factorii care au contribuit la aceste eşecuri financiare sunt deosebit de complecşi, aparţinând atât companiilor în cauză, cât şi firmelor care au realizat misiunile de *** Cunoaştere, Interes, Responsabilitate¸ Vasile MARIAN (coord.), Edit. „Argonaut”, Cluj-Napoca, 2010, p. 233–242

232 Cristina Fleşeriu, Adam Fleşeriu 20<br />

LEONG, M., Metatheory and Metamethodology in: Marketing: A Lakatotian<br />

Reconstruction, „Journal of Marketing” 49, 4, 1985.<br />

LYNCH, J. E., Ce este marketingul, în: Norman Hart, Marketing industrial,<br />

Edit. „Co<strong>de</strong>x”, Bucureşti, 1998.<br />

McDONALD, M., Marketing strategic, Edit. „Co<strong>de</strong>x”, Bucureşti, 1998.<br />

NIKELS, W. G., Marketing Communication and Promotion, 3 d ed., J. Wilei<br />

& Sons, New York, 1994.<br />

PETER, J. P., OLSON, J. C., Is Science Marketing?, „Journal of Marketing”,<br />

47, 4, 1983.<br />

THOMAS, M. J., Manual <strong>de</strong> marketing, Edit. „Co<strong>de</strong>x”, Bucureşti, 1998.<br />

SERRAF, G., Dictionnaire methodologique du marketing, Les Éditions<br />

d’Organisation, Paris, 1985.<br />

STANCIU, S., Bazele generale ale marketingului, Editor Universitatea<br />

Bucureşti, 2003.<br />

*** Definition of Marketing, Asociaţia Americană <strong>de</strong> Marketing, în: Norman<br />

Hart, Marketing industrial, Bucureşti, Edit. „Co<strong>de</strong>x”, 1998.<br />

*** Definition of Marketing, Chartered Institute of Marketing, „Marketing<br />

Business”, nov. 1991.<br />

*** Marketing, C. FLORESCU (coord.), Edit. „Marketer”, Bucureşti, 1992.<br />

*** Marketing: dicţionar explicativ, C. FLORESCU, P. MÂLCOMETE, N.<br />

Al. POP (coord.), Edit. Economică, Bucureşti, 2003.<br />

*** Bazele marketingului, V. MUNTEANU (coord.), Iaşi, Edit. „Graphix”,<br />

1992.<br />

*** Tranzacţii internaţional: politici, tehnici, instrumente, I. POPA (coord.),<br />

Edit. „Recif”, Bucureşti, 1992.

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