Consideraţii privind controlul activităţii societăţilor pe acţiuni efectuat de către auditorul intern și cel financiar
Considerations regarding the control of the joint stock companies conducted by the internal and the financial auditor

Summary/Abstract: The activity of a joint stock company which requires to audit the financial statements in the optimum, both operationally and legally speaking, impose the necessity to ensure control over the acts and operations carried out by the administration and management of that company. The study takes into account aspects regarding the internal auditor (concept, appointment, rights and obligations, liability), the financial auditor and the delimitation between auditors and censors.

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