<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

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

Proceedings of the International Conference on Business Excellence

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Legal regime of auditors and financial auditors in the matter of companies"}

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...

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

Published Online: Dec 31, 2021

Page range: 936 - 944

DOI: https://doi.org/10.2478/picbe-2021-0087

Keywords
management control, auditors, financial auditors, companies, mandate, audit contract, companies

© 2021 George-Bogdan Ioniţă, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

Published Online: Dec 31, 2021

Page range: 936 - 944

DOI: https://doi.org/10.2478/picbe-2021-0087

Keywordsmanagement control, auditors, financial auditors, companies, mandate, audit contract, companies

© 2021 George-Bogdan Ioniţă, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
management control, auditors, financial auditors, companies, mandate, audit contract, companies