PROCEDEE SPECIFICE ACTIVITĂŢII DE CONTROL FINANCIAR
SPECIFIC MEANS OF THE FINANCIAL ACTIVITY CONTROL

Summary/Abstract: The means used to reach, in optimum conditions, the aims specific to the auditing of an enterprise form the method of control. The method is the systematic way of carrying out a work, that is the means, the manner of taking actions with the purpose to verify the achievement of the aims that were set. The technique of carrying out the financial control implies the use of certain means, such as: common means: the observation, the reasoning, the comparison, the classification, the analysis, the synthesis; specific means: the research, the control of documents, the stock-taking, the technical expertise and the laboratory analysis, the total control and the control by sampling, the confirmation of the findings by explanatory notes and finding notes, the analysis of the economic activity.

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