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Audit

Generally, the audit is the examination of information in a professional manner and expressing an independent opinion, in relation to certain quality criteria. This general principle applies considering the activity field, as there are many types of auditing activities, ranging from financial and accounting audit to performance audit, information systems, or data security policy audit.

The financial audit is the examination performed by financial auditors in order to express an opinion on the financial statements, according to the standards of the International Federation of Accountants (IFAC).

The Internal Audit is the objective examination of the set of activities performed by an entity aiming to provide an independent opinion on risk assessment, processes control and management.

We provide the following services:

servicii cont consulting

FINANCIAL AUDIT SERVICES

  • Contractual or statutory audit (in accordance with the International Standards on Auditing – ISA).

  • Restatement of financial reports in accordance with IAS and IFRS.

  • Revision of the financial statements.

INTERNAL AUDIT SERVICES

  • Internal audit provision and consultancy missions.

  • Outsourced internal audit services.

  • Assistance in the preparation and implementation of internal audit procedures.

  • Revision of the efficiency of the internal control implemented by the client.

WHO IS IT FOR

  • companies required by law to have their annual financial statements audited (statutory audit);

  • companies that need an audit report for a bank, an investor, the shareholders or before selling the business (contractual audit);

  • companies that want to outsource internal audit or test their internal control.

FREQUENTLY ASKED QUESTIONS

What is the difference between a statutory and a contractual audit?
A statutory audit is required by law for certain entities. A contractual audit is requested by the company for its own needs. In both cases we work under the International Standards on Auditing (ISA), which are mandatory for statutory audits (art. 32 paras. (1) and (4) of Law no. 162/2017).

How do I know if my company must be audited?
It depends on the size criteria set by the applicable accounting regulations (for most companies, Order of the Minister of Public Finance no. 1802/2014) and on whether the company is a public-interest entity. We tell you, based on your financial statements, whether you fall within them.

What documents should be prepared for the audit?
The financial statements and trial balances, the accounting registers, the main contracts, the stock-count report and the balance confirmations. You receive the full list at the start of the engagement.

AUTHORISATIONS

Cont Consulting SRL is a chartered accountancy firm authorised by CECCAR (authorisation no. 32) and an audit firm authorised by ASPAAS by Order no. 429 of 25 May 2026, registered with CAFR under authorisation no. 1711.

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Shall we talk about your company?At our office or online, Monday – Friday, 9:00 – 17:00.Book a meetingcontact@contconsulting.ro