Proba Practic
Prof. univ. dr. Ana Morariu
Vicepreedinte CAFR
Coordonator : Departamentul de Invmnt, Admitere, Pregtire Profesional
Continu i Stagiari; Coordonator: CAFR-Ministerul Fondurilor Europene
Ce trebuie s cunoatem pentru
a promova acest examen dificil ?
1. Arens & Loebbecke, Audit, o abordare integrat Ed. Arc, 2003, putei cumpra
de pe Amazone
2. Theodore J. Mock, Jerry L. Turner Be the first to review this item Internal
Accounting Control Evaluation and Auditor Judgement
Cerina 1.
Imobilizri corporale
Foi de lucru
0 1 2 3=2-1
0 1 2 3=2-1
Ani de funcionare = 2
Valoare final = 0
Valoare finala = 0
Denu Valoare Amortiz 6813 658 Val Dif. Chelt. debit 105 105
mire contab. Ajust. Derec. contab 117 debit credit
net
nr
1 212.1 608,510 158,51
0 450,000 -78,000 74,340 3,660 86,000 86,000
2 212.2 800,000 268,00
32,000 0 500,000 -268,000 268,000
3 213.3 100,000
65,000 35,000 15,556 -2,389 -13,167
4 213.4 400,000
180,000 220,000 0 -220,000 220,000
5 213.5 200,000
40,000 160,000 0
6 213.6 50,000
20,000 30,000 0
7 213.7 100,000
40,000 60,000 0 -60,000 60,000
8 213.8 80,000
32,000 48,000 3,000 -600 -2,400
9 214.9 9,000
6,000 3,000 0
10 211.1 400,000
400,000 0 -400,000 400,000
11 213.11 100,000
120,000
x 2,967,510 435,000 426,510 760,000 1,346,000 -967,444 979,351 -11,907 86,000 86,000
LA AUDITOR :
Valoarea ajustarii propuse = 2.313.444 1.346.000 = 967.444