1. bookVolumen 15 (2021): Heft 1 (December 2021)
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Konferenz
eISSN
2558-9652
Erstveröffentlichung
15 Dec 2017
Erscheinungsweise
1 Hefte pro Jahr
Sprachen
Englisch
access type Uneingeschränkter Zugang

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

Online veröffentlicht: 31 Dec 2021
Volumen & Heft: Volumen 15 (2021) - Heft 1 (December 2021)
Seitenbereich: 936 - 944
Konferenz Details
License
Format
Konferenz
eISSN
2558-9652
Erstveröffentlichung
15 Dec 2017
Erscheinungsweise
1 Hefte pro Jahr
Sprachen
Englisch
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.

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