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{\sp{\sn geoRight}{\sv 9417}}

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{\sp{\sn fLine}{\sv 0}}

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{\sp{\sn geoRight}{\sv 6469}}

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{\sp{\sn fLine}{\sv 0}}

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{\sp{\sn geoRight}{\sv 9417}}

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{\sp{\sn fLine}{\sv 0}}

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{\sp{\sn geoRight}{\sv 8710}}

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de\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}

{\sp{\sn fillColor}{\sv 0}}

{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
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}}
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{\sp{\sn geoRight}{\sv 2700}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1894\shptop524\shpright2189\shpbottom787
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}

{\sp{\sn geoRight}{\sv 295}}
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{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(40,255);(0,263);(254,8);(295,0);(40,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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}}
{\shp{\*\shpinst\shpleft1934\shptop779\shpright2189\shpbottom524
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}}
{\shp{\*\shpinst\shpleft1914\shptop524\shpright2189\shpbottom783
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}}

{\shp{\*\shpinst\shpleft1894\shptop529\shpright2168\shpbottom787
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn posrelh}{\sv 1}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(20,254);(0,259);(254,4);(275,0);(20,254)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 11382189}}
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}}
{\shp{\*\shpinst\shpleft1860\shptop533\shpright2148\shpbottom809
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 288}}
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}}
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{\sp{\sn lineColor}{\sv 11842740}}
{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8020\shptop1085\shpright8296\shpbottom1373
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{\sp{\sn pVerticies}{\sv 8;5;(0,288);(22,254);(277,0);(254,33);(0,288)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fillColor}{\sv 13355979}}
{\sp{\sn lineWidth}{\sv 12700}}
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}}
{\shp{\*\shpinst\shpleft8020\shptop1373\shpright8274\shpbottom1118
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{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
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{\sp{\sn lineColor}{\sv 13355979}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8042\shptop1044\shpright8305\shpbottom1339
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 263}}
{\sp{\sn geoBottom}{\sv 295}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,295);(8,255);(263,0);(255,41);(0,295)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}

{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14408667}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8042\shptop1339\shpright8296\shpbottom1085
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{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn lineColor}{\sv 14408667}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8042\shptop1065\shpright8300\shpbottom1339
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 258}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
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{\sp{\sn fFillOK}{\sv 1}}

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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}

{\sp{\sn lineDashing}{\sv 0}}

{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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\shpwr3\shpwrk0\shpfblwtxt1\shpz135\shplid18725
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 9120}}
{\sp{\sn geoBottom}{\sv 1020}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
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{\sp{\sn lineColor}{\sv 0}}

{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn fFlipH}{\sv 0}}
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 9120}}
{\sp{\sn geoBottom}{\sv 1020}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillOpacity}{\sv 0}}

{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn lineDashing}{\sv 0}}
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{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn shapeType}{\sv 1}}
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3\fs28\cf0\b0\i0\ul0\strike0 sistemului\f3\fs28\cf0\b0\i0\ul0\strike0 informa\
u355?ional\f3\fs28\cf0\b0\i\ul0\strike0 (de\f3\fs28\cf0\b0\i\ul0\strike0 exemp
lu\f3\fs28\cf0\b0\i0\ul0\strike0 ,\f3\fs28\cf0\b0\i\ul0\strike0 lipsa\f3\fs28\c
f0\b0\i\ul0\strike0 unor\f3\fs28\cf0\b0\i\ul0\strike0 controale\f3\fs28\cf0\b0
\i\ul0\strike0 \u238?n\par\pard\plain\li2420\sl-323\f3\fs28\cf0\b0\i\ul0\strike
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l0\strike0 auditul\f3\fs28\cf0\b0\i0\ul0\strike0 intern\f3\fs28\cf0\b0\i\ul0\s
trike0 (de\f3\fs28\cf0\b0\i\ul0\strike0 exemplu\f3\fs28\cf0\b0\i0\ul0\strike0
,\f3\fs28\cf0\b0\i\ul0\strike0 auditorul\f3\fs28\cf0\b0\i\ul0\strike0 poate\f3
\fs28\cf0\b0\i\ul0\strike0 utiliza\f3\fs28\cf0\b0\i\ul0\strike0 munca\f3\fs28\
cf0\b0\i\ul0\strike0 auditului\f3\fs28\cf0\b0\i\ul0\strike0 intern\f3\fs28\cf0
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ike0 scopul\f3\fs28\cf0\b0\i\ul0\strike0 verific\u259?rii\f3\fs28\cf0\b0\i\ul0\
strike0 procedurilor\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\stri
ke0 control\f3\fs28\cf0\b0\i\ul0\strike0 intern\f3\fs28\cf0\b0\i\ul0\strike0
denumite\f3\fs28\cf0\b0\i\ul0\strike0 controale\f3\fs28\cf0\b0\i\ul0\strike0 -c
heie,\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 implementate\f3\
fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 c\u259?tre\f3\fs28\c
f0\b0\i\ul0\strike0 entitate\f3\fs28\cf0\b0\i\ul0\strike0 pentru\f3\fs28\cf0\b
0\i\ul0\strike0 domeniile\f3\fs28\cf0\b0\i\ul0\strike0 semnificative\f3\fs28\c
f0\b0\i\ul0\strike0 );\par\pard\plain\li2060\sl-446\f5\fs28\cf0\b0\i0\ul0\strike
0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0
al\u355?i\f3\fs28\cf0\b0\i0\ul0\strike0 factori\f3\fs28\cf0\b0\i0\ul0\strike0
interni\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike0 ar\f
3\fs28\cf0\b0\i0\ul0\strike0 putea\f3\fs28\cf0\b0\i0\ul0\strike0 fi:\f3\fs28\c
f0\b0\i0\ul0\strike0 calificarea\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28
\cf0\b0\i0\ul0\strike0 profesionalismul\par\pard\plain\li2420\sl-316\f3\fs28\cf
0\b0\i0\ul0\strike0 personalului\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b
0\i0\ul0\strike0 baz\u259?;\f3\fs28\cf0\b0\i0\ul0\strike0 performan\u355?ele\f
3\fs28\cf0\b0\i0\ul0\strike0 personalului\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\
fs28\cf0\b0\i0\ul0\strike0 baz\u259?;\f3\fs28\cf0\b0\i0\ul0\strike0 modific\u2
59?rile\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative

\f3\fs28\cf0\b0\i0\ul0\strike0 ale\f3\fs28\cf0\b0\i0\ul0\strike0 entit\u259?\u

355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 din\f3\fs28\cf0\b0\i0\ul0\strike0 perioad
ele\f3\fs28\cf0\b0\i0\ul0\strike0 anterioare.\par\pard\plain\li1700\sl-439\f3\f
s28\cf0\b\i0\ul0\strike0 c)\f3\fs28\cf0\b0\i0\ul0\strike0 Auditorul\f3\fs28\cf0
\b0\i0\ul0\strike0 evalueaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 dac\u259?\f3\f
s28\cf0\b\i\ul0\strike0 p\f3\fs28\cf0\b\i\ul0\strike0 oliticile\f3\fs28\cf0\b\i
\ul0\strike0 \u537?i\f3\fs28\cf0\b\i\ul0\strike0 cadrul\f3\fs28\cf0\b\i\ul0\st
rike0 de\f3\fs28\cf0\b\i\ul0\strike0 contabilitate\f3\fs28\cf0\b\i\ul0\strike0
selectate\f3\fs28\cf0\b\i\ul0\strike0 \u537?i\par\pard\plain\li1700\sl-323\f3
\fs28\cf0\b\i\ul0\strike0 aplicate\f3\fs28\cf0\b\i\ul0\strike0 de\f3\fs28\cf0\b
\i\ul0\strike0 c\u259?tre\f3\fs28\cf0\b\i\ul0\strike0 entitate\f3\fs28\cf0\b0\
i0\ul0\strike0 s\u238?nt\f3\fs28\cf0\b0\i0\ul0\strike0 adecvate\f3\fs28\cf0\b0
\i0\ul0\strike0 pentru\f3\fs28\cf0\b0\i0\ul0\strike0 activitatea\f3\fs28\cf0\b
0\i0\ul0\strike0 sa\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul
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ul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 raportare\f3
\fs28\cf0\b0\i0\ul0\strike0 financiar\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 apli
cabil\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 cu\f
3\fs28\cf0\b0\i0\ul0\strike0 politicile\f3\fs28\cf0\b0\i0\ul0\strike0 contabil
e\f3\fs28\cf0\b0\i0\ul0\strike0 folosite\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n
\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 domeniul\f3\fs28\cf0
\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 activitate\f3\fs28\cf0\b0\
i0\ul0\strike0 relevant.\f3\fs28\cf0\b0\i0\ul0\strike0 La\f3\fs28\cf0\b0\i0\ul
0\strike0 stabilirea\f3\fs28\cf0\b0\i0\ul0\strike0 politicilor\f3\fs28\cf0\b0\
i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\s
trike0 cadrului\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\plain\li1700\sl-324\
f3\fs28\cf0\b0\i0\ul0\strike0 contabilitate\f3\fs28\cf0\b0\i0\ul0\strike0 trebu
ie\f3\fs28\cf0\b0\i0\ul0\strike0 s\f3\fs28\cf0\b0\i0\ul0\strike0 \u259?\f3\fs28
\cf0\b0\i0\ul0\strike0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 luate\f3\fs28\cf0\b0\
i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 considerare:\par\pard\pla
in\li2060\sl-446\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i0\ul0\st
rike0 principiile\f3\fs28\cf0\b0\i0\ul0\strike0 generale\f3\fs28\cf0\b0\i0\ul0
\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 conformitate\f3\fs28\cf0\b0\i0\
ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike
0 s\u238?nt\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?ntocmite\f3\fs28\cf0\b0\i0\ul0
\strike0 rapoartele\par\pard\plain\li2420\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0
financiare,\f3\fs28\cf0\b0\i0\ul0\strike0 cum\f3\fs28\cf0\b0\i0\ul0\strike0 ar
\f3\fs28\cf0\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 principiile\f3
\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 contabilitate;\f3
\fs28\cf0\b0\i0\ul0\strike0 planurile\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28
\cf0\b0\i0\ul0\strike0 conturi;\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i0\
ul0\strike0 codurile,\f3\fs28\cf0\b0\i0\ul0\strike0 subconturile\f3\fs28\cf0\b0
\i0\ul0\strike0 etc.;\par\pard\plain\li2060\sl-439\f5\fs28\cf0\b0\i0\ul0\strike
0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 identificarea\f3\fs28\cf0\b0\i0\ul0\st
rike0 metodelor\f3\fs28\cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0\strike0
care\f3\fs28\cf0\b0\i0\ul0\strike0 le\f3\fs28\cf0\b0\i0\ul0\strike0 folose\u
351?te\f3\fs28\cf0\b0\i0\ul0\strike0 entitatea\f3\fs28\cf0\b0\i0\ul0\strike0 p
entru\f3\fs28\cf0\b0\i0\ul0\strike0 tranzac\u355?iile\par\pard\plain\li2420\sl324\f3\fs28\cf0\b0\i0\ul0\strike0 neobi\u351?nuite\f3\fs28\cf0\b0\i0\ul0\strike0
sau\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative\f3\fs28\cf0\b0\i0\ul0\strike0
(\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 exemplu,\f3\fs
28\cf0\b0\i\ul0\strike0 procesul\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b
0\i\ul0\strike0 gestionare\f3\fs28\cf0\b0\i\ul0\strike0 \u351?i\par\pard\plain
\li2420\sl-323\f3\fs28\cf0\b0\i\ul0\strike0 administrare\f3\fs28\cf0\b0\i\ul0\st
rike0 a\f3\fs28\cf0\b0\i\ul0\strike0 patrimoniului\f3\fs28\cf0\b0\i\ul0\strike
0 statului,\f3\fs28\cf0\b0\i\ul0\strike0 procesul\f3\fs28\cf0\b0\i\ul0\strike0
de\f3\fs28\cf0\b0\i\ul0\strike0 salarizare,\f3\fs28\cf0\b0\i\ul0\strike0 ach
izi\u355?ie\f3\fs28\cf0\b0\i\ul0\strike0 etc.\f3\fs28\cf0\b0\i0\ul0\strike0 );\
par\pard\plain\li2060\sl-438\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\

b0\i0\ul0\strike0 modific\u259?rile\f3\fs28\cf0\b0\i0\ul0\strike0 politicilor\

f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 contabilitate;\
par\pard\plain\li2060\sl-447\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\
b0\i0\ul0\strike0 standardele\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\
i0\ul0\strike0 raport\f3\fs28\cf0\b0\i0\ul0\strike0 are\f3\fs28\cf0\b0\i0\ul0\s
trike0 financiar\u259?,\f3\fs28\cf0\b0\i0\ul0\strike0 legile\f3\fs28\cf0\b0\i0
\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 reglement\u259?rile,\f3\fs2
8\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike0 s\u238?nt\f3\fs28\c
f0\b0\i0\ul0\strike0 noi\par\pard\plain\li2420\sl-316\f3\fs28\cf0\b0\i0\ul0\str
ike0 pentru\f3\fs28\cf0\b0\i0\ul0\strike0 entitate.\par\pard\plain\sl-200\par\p
ard\plain\sl-200\par\pard\plain\sl-378\par\pard\plain\li10821\sl-213\f3\fs22\cf0
\b0\i0\ul0\strike0 14\sect\sectd\sbkpage\pgwsxn11908\pghsxn16840\sected\cols1\co
lno1\colw11900\pard\plain\sl-200\par\pard\plain\sl-378\par\pard\plain\li1700\sl311\f3\fs28\cf0\b\i0\ul0\strike0 d)\f3\fs28\cf0\b0\i0\ul0\strike0 La\f3\fs28\cf
0\b0\i0\ul0\strike0 ob\u355?inerea\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\u355?
elegerii\f3\fs28\cf0\b0\i\ul0\strike0 obiectivelor,\f3\fs28\cf0\b0\i\ul0\strike
0 strategiilor\f3\fs28\cf0\b0\i\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i\ul0\strik
e0 riscurilor\f3\fs28\cf0\b0\i\ul0\strike0 afacerii\f3\fs28\cf0\b0\i\ul0\strik
e0 entit\u259?\u355?ii\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strik
e0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 poate\f3\fs28\cf0\b0\i0\ul0\strike0
lua\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 consi
dera\u355?ie\f3\fs28\cf0\b0\i0\ul0\strike0 doar\f3\fs28\cf0\b0\i0\ul0\strike0
acele\f3\fs28\cf0\b0\i0\ul0\strike0 aspecte\f3\fs28\cf0\b0\i0\ul0\strike0 care
\f3\fs28\cf0\b0\i0\ul0\strike0 genereaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 un
\f3\fs28\cf0\b0\i0\ul0\strike0 risc\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\
plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 denaturare\f3\fs28\cf0\b0\i0\u
l0\strike0 sem\f3\fs28\cf0\b0\i0\ul0\strike0 nificativ\u259?\f3\fs28\cf0\b0\i0\
ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 situa\u355?iilor\f3\fs28\cf0\b0\i0
\ul0\strike0 financiare:\par\pard\plain\li2060\sl-439\f5\fs28\cf0\b0\i0\ul0\str
ike0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 progresele\f3\fs28\cf0\b0\i0\ul0\st
rike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 domeniul\f3\fs28\cf0\b0\i0\ul0\str
ike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 activitate\f3\fs28\cf0\b0\i\ul0\strike0
(de\f3\fs28\cf0\b0\i\ul0\strike0 exemplu,\f3\fs28\cf0\b0\i\ul0\strike0 un\f3\
fs28\cf0\b0\i\ul0\strike0 risc\f3\fs28\cf0\b0\i\ul0\strike0 poten\u355?ial\f3\
fs28\cf0\b0\i\ul0\strike0 al\par\pard\plain\li2420\sl-323\f3\fs28\cf0\b0\i\ul0\
strike0 afacerii\f3\fs28\cf0\b0\i\ul0\strike0 ar\f3\fs28\cf0\b0\i\ul0\strike0
putea\f3\fs28\cf0\b0\i\ul0\strike0 fi\f3\fs28\cf0\b0\i\ul0\strike0 c\u259?\f3\
fs28\cf0\b0\i\ul0\strike0 entitatea\f3\fs28\cf0\b0\i\ul0\strike0 nu\f3\fs28\cf
0\b0\i\ul0\strike0 dispune\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul
0\strike0 personalul\f3\fs28\cf0\b0\i\ul0\strike0 cu\f3\fs28\cf0\b0\i\ul0\stri
ke0 experien\u355?a\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 n
ecesar\u259?\f3\fs28\cf0\b0\i\ul0\strike0 pentru\f3\fs28\cf0\b0\i\ul0\strike0
a\f3\fs28\cf0\b0\i\ul0\strike0 trata\f3\fs28\cf0\b0\i\ul0\strike0 modific\u259
?rile\f3\fs28\cf0\b0\i\ul0\strike0 din\f3\fs28\cf0\b0\i\ul0\strike0 domeniul\f
3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 activitate);\par\p
ard\plain\li2060\sl-439\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i0
\ul0\strike0 noile\f3\fs28\cf0\b0\i0\ul0\strike0 cer\f3\fs28\cf0\b0\i0\ul0\str
ike0 in\u539?e\f3\fs28\cf0\b0\i0\ul0\strike0 contabile\f3\fs28\cf0\b0\i\ul0\str
ike0 (de\f3\fs28\cf0\b0\i\ul0\strike0 exemplu,\f3\fs28\cf0\b0\i\ul0\strike0 u
n\f3\fs28\cf0\b0\i\ul0\strike0 risc\f3\fs28\cf0\b0\i\ul0\strike0 poten\u355?ia
l\f3\fs28\cf0\b0\i\ul0\strike0 al\f3\fs28\cf0\b0\i\ul0\strike0 afacerii\f3\fs2
8\cf0\b0\i\ul0\strike0 ar\f3\fs28\cf0\b0\i\ul0\strike0 putea\f3\fs28\cf0\b0\i\
ul0\strike0 fi\par\pard\plain\li2420\sl-323\f3\fs28\cf0\b0\i\ul0\strike0 implem
entarea\f3\fs28\cf0\b0\i\ul0\strike0 incomplet\u259?\f3\fs28\cf0\b0\i\ul0\strik
e0 sau\f3\fs28\cf0\b0\i\ul0\strike0 necorespunz\u259?toare,\f3\fs28\cf0\b0\i\u
l0\strike0 sau\f3\fs28\cf0\b0\i\ul0\strike0 costuri\f3\fs28\cf0\b0\i\ul0\strik
e0 le\f3\fs28\cf0\b0\i\ul0\strike0 sporite);\par\pard\plain\li2060\sl-439\f5\fs
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rd\plain\li1700\sl-310\f3\fs28\cf0\b0\i0\ul0\strike0 Pentru\f3\fs28\cf0\b0\i0\ul
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ke0 fidel\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 asupra\f3\fs28\cf0\b0\i0\ul0\str
ike0 situa\u355?iei\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0

patrimoniale\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike
0 a\f3\fs28\cf0\b0\i0\ul0\strike0 celei\f3\fs28\cf0\b0\i0\ul0\strike0 financi
are\f3\fs28\cf0\b0\i0\ul0\strike0 ale\f3\fs28\cf0\b0\i0\ul0\strike0 entit\u259
?\u355?ii,\f3\fs28\cf0\b0\i0\ul0\strike0 iar\f3\fs28\cf0\b0\i0\ul0\strike0 ope
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fs28\cf0\b0\i0\ul0\strike0 Faptul\f3\fs28\cf0\b0\i0\ul0\strike0 respectiv\f3\f
s28\cf0\b0\i0\ul0\strike0 recunoa\u351?te\f3\fs28\cf0\b0\i0\ul0\strike0 c\u259
?\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartele\f3\fs28\cf0\b0\i0\ul0\strike0 finan
ciare\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 rareori\f3\fs28
\cf0\b0\i0\ul0\strike0 s\u238?nt\f3\fs28\cf0\b0\i0\ul0\strike0 absolut\f3\fs28
\cf0\b0\i0\ul0\strike0 corecte\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\c
f0\b0\i0\ul0\strike0 c\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 un\f3\fs28\cf0\b0\i
0\ul0\strike0 grad\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\stri
ke0 toleran\u355?\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\u
l0\strike0 \u238?ntotdeauna\f3\fs28\cf0\b0\i0\ul0\strike0 acceptat.\par\pard\p
lain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 Aceast\u259?\f3\fs28\cf0\b0\i0\
ul0\strike0 toleran\u355?\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0
\i0\ul0\strike0 co\f3\fs28\cf0\b0\i0\ul0\strike0 nstituie\f3\fs28\cf0\b\i0\ul0\
strike0 \u8222?materialitatea\u8221?\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28
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ul0\strike0 semnifica\u355?ie\f3\fs28\cf0\b0\i0\ul0\strike0 ,\f3\fs28\cf0\b0\i0
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re\f3\fs28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\u355
?elege\f3\fs28\cf0\b0\i0\ul0\strike0 limita\f3\fs28\cf0\b0\i0\ul0\strike0 unei
\f3\fs28\cf0\b0\i0\ul0\strike0 erori,\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\
cf0\b0\i0\ul0\strike0 unei\f3\fs28\cf0\b0\i0\ul0\strike0 inexactit\f3\fs28\cf0
\b0\i0\ul0\strike0 \u259?\u539?i\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\
b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 unei\f3\fs28\cf0\b0\i0\ul0\s
trike0 omiteri\f3\fs28\cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0\strike0
care\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 auditorul\f3\fs
28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 consider\u259?\f3\fs2
8\cf0\b0\i0\ul0\strike0 c\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 poate\f3\fs28\cf
0\b0\i0\ul0\strike0 afecta\f3\fs28\cf0\b0\i0\ul0\strike0 prezentarea\f3\fs28\c
f0\b0\i0\ul0\strike0 veridic\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0
\b0\i0\ul0\strike0 indicatorilor\f3\fs28\cf0\b0\i0\ul0\strike0 ce\par\pard\pla
in\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 caracterizeaz\u259?\f3\fs28\cf0\b
0\i0\ul0\strike0 situa\u355?ia\f3\fs28\cf0\b0\i0\ul0\strike0 financiar\u259?\f
3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 cea\f3\fs28
\cf0\b0\i0\ul0\strike0 patrimonial\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 ale\f3\
fs28\cf0\b0\i0\ul0\strike0 entit\u259?\u355?ii.\par\pard\plain\li2038\sl-439\f3
\fs28\cf0\b0\i0\ul0\strike0 Potrivit\f3\fs28\cf0\b0\i0\ul0\strike0 Standardelor
\f3\fs28\cf0\b0\i0\ul0\strike0 Cur\u355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3
\fs28\cf0\b0\i0\ul0\strike0 Conturi,\f3\fs28\cf0\b\i\ul0\strike0 materialitate
a\f3\fs28\cf0\b\i\ul0\strike0 define\u351?te\f3\fs28\cf0\b\i\ul0\strike0 carac
terul\par\pard\plain\li1700\sl-331\f3\fs28\cf0\b\i\ul0\strike0 semnificativ\f3\f
s28\cf0\b\i\ul0\strike0 al\f3\fs28\cf0\b\i\ul0\strike0 categoriilor\f3\fs28\cf
0\b\i\ul0\strike0 de\f3\fs28\cf0\b\i\ul0\strike0 opera\u355?iuni\f3\fs28\cf0\b
\i\ul0\strike0 economico\f3\fs28\cf0\b\i\ul0\strike0 -financiare\f3\fs28\cf0\b\
i\ul0\strike0 care,\f3\fs28\cf0\b\i\ul0\strike0 prin\par\pard\plain\li1700\sl324\f3\fs28\cf0\b\i\ul0\strike0 omisiune\f3\fs28\cf0\b\i\ul0\strike0 sau\f3\fs2
8\cf0\b\i\ul0\strike0 consemnarea\f3\fs28\cf0\b\i\ul0\strike0 eronat\u259?,\f3
\fs28\cf0\b\i\ul0\strike0 ori\f3\fs28\cf0\b\i\ul0\strike0 prin\f3\fs28\cf0\b\i
\ul0\strike0 \u238?nc\u259?lcarea\f3\fs28\cf0\b\i\ul0\strike0 legisla\u355?iei
\f3\fs28\cf0\b\i\ul0\strike0 contabile,\f3\fs28\cf0\b\i\ul0\strike0 ar\par\par
d\plain\li1700\sl-316\f3\fs28\cf0\b\i\ul0\strike0 influen\u355?a\f3\fs28\cf0\b\i
\ul0\strike0 considerabil\f3\fs28\cf0\b\i\ul0\strike0 rapoartele\f3\fs28\cf0\b
\i\ul0\strike0 financiare\f3\fs28\cf0\b\i\ul0\strike0 ale\f3\fs28\cf0\b\i\ul0\

strike0 entit\u259?\u355?ii.\par\pard\plain\li2038\sl-439\f3\fs28\cf0\b0\i0\ul0
\strike0 Materialitatea\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\ul
0\strike0 aplicat\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0
\strike0 c\u259?tre\f3\fs28\cf0\b0\i0\ul0\strike0 auditor\f3\fs28\cf0\b0\i0\ul
0\strike0 at\u238?t\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\str
ike0 planificarea\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\
strike0 executarea\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 a
uditului,\f3\fs28\cf0\b0\i0\ul0\strike0 c\u238?t\f3\fs28\cf0\b0\i0\ul0\strike0
\u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 formul
area\f3\fs28\cf0\b0\i0\ul0\strike0 opiniei\f3\fs28\cf0\b0\i0\ul0\strike0 din\f
3\fs28\cf0\b0\i0\ul0\strike0 raportul\f3\fs28\cf0\b0\i0\ul0\strike0 auditorulu
i.\f3\fs28\cf0\b0\i0\ul0\strike0 La\f3\fs28\cf0\b0\i0\ul0\strike0 planificarea
\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 auditului\f3\fs28\cf
0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 determin\u259?\f3\
fs28\cf0\b0\i0\ul0\strike0 valoarea\f3\fs28\cf0\b0\i0\ul0\strike0 denatur\u259
?rilor\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike0 vor\f3
\fs28\cf0\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 considerate\par\p
ard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative.\f3\fs28\cf0
\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 timpul\f3\fs28\cf0\b0
\i0\ul0\strike0 misiunii\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul
0\strike0 audit,\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\s
trike0 dependen\u355?\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0
\ul0\strike0 riscurile\f3\fs28\cf0\b0\i0\ul0\strike0 stabilite,\par\pard\plain
\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 nivelul\f3\fs28\cf0\b0\i0\ul0\strik
e0 materialit\u259?\u355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 poate\f3\fs28\cf0\b0
\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 revizuit.\par\pard\plain\li20
38\sl-439\f3\fs28\cf0\b0\i0\ul0\strike0 Materialitatea\f3\fs28\cf0\b0\i0\ul0\str
ike0 este\f3\fs28\cf0\b0\i0\ul0\strike0 utilizat\u259?\f3\fs28\cf0\b0\i0\ul0\s
trike0 pentru:\par\sect\sected\sbknone\cols2\colno1\colw2390\colsr10\colno2\col
w9500\pard\plain\li2060\sl-427\f5\fs22\cf0\b0\i0\ul0\strike0 \u61607?\par\pard\p
lain\li2046\sl-446\f5\fs22\cf0\b0\i0\ul0\strike0 \u61607?\par\pard\plain\sl-200\
par\pard\plain\sl-300\par\pard\plain\li2060\sl-262\f5\fs22\cf0\b0\i0\ul0\strike0
\u61607?\par\pard\plain\li14\sl-439\column\f3\fs28\cf0\b0\i0\ul0\strike0 determ
inarea\f3\fs28\cf0\b0\i0\ul0\strike0 opera\u355?iunilor\f3\fs28\cf0\b0\i0\ul0\s
trike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 contu\f3\fs28\cf0\b0\i0\ul0\strik
e0 rilor\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative;\par\pard\plain\li0\sl-446
\f3\fs28\cf0\b0\i0\ul0\strike0 identificarea\f3\fs28\cf0\b0\i0\ul0\strike0 \u35
1?i\f3\fs28\cf0\b0\i0\ul0\strike0 evaluarea\f3\fs28\cf0\b0\i0\ul0\strike0 risc
urilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 denatura
re\f3\fs28\cf0\b0\i0\ul0\strike0 semnificativ\u259?\f3\fs28\cf0\b0\i0\ul0\strik
e0 \u351?i\par\pard\plain\li0\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 planificarea
\f3\fs28\cf0\b0\i0\ul0\strike0 procedurilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f
3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 suplimentare;
\par\pard\plain\li14\sl-438\f3\fs28\cf0\b0\i0\ul0\strike0 evaluarea\f3\fs28\cf0\
b0\i0\ul0\strike0 efectului\f3\fs28\cf0\b0\i0\ul0\strike0 denatur\u259?rilor,\
f3\fs28\cf0\b0\i0\ul0\strike0 inclusiv\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28
\cf0\b0\i0\ul0\strike0 efectului\f3\fs28\cf0\b0\i0\ul0\strike0 net\f3\fs28\cf0
\b0\i0\ul0\strike0 al\f3\fs28\cf0\b0\i0\ul0\strike0 denatur\u259?rilor\par\sec
t\sected\sbknone\cols1\colno1\colw11900\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\
i0\ul0\strike0 necorectate,\f3\fs28\cf0\b0\i0\ul0\strike0 identificate\f3\fs28\
cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0\strike0 parcursul\f3\fs28\cf0\b
0\i0\ul0\strike0 misiunilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0
\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 precedente.\par\pard\plain\li
2060\sl-438\f3\fs28\cf0\b0\i0\ul0\strike0 Standardele,\f3\fs28\cf0\b0\i0\ul0\str
ike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 asemenea,\f3\fs28\cf0\b0\i0\ul0\strike0
prev\u259?d\f3\fs28\cf0\b0\i0\ul0\strike0 ca\f3\fs28\cf0\b0\i0\ul0\strike0 au
ditorul\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 ex
amineze\f3\fs28\cf0\b0\i0\ul0\strike0 materialitatea\f3\fs28\cf0\b0\i0\ul0\stri
ke0 \u351?i\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 rela\u35
5?ia\f3\fs28\cf0\b0\i0\ul0\strike0 ei\f3\fs28\cf0\b0\i0\ul0\strike0 cu\f3\fs28

\cf0\b0\i0\ul0\strike0 riscul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\

i0\ul0\strike0 audit.\f3\fs28\cf0\b0\i0\ul0\strike0 Riscul\f3\fs28\cf0\b0\i0\u
l0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 refer\u259?\f3\fs28\cf0\b0\i0\ul0\
strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 probabilitatea\f3\fs28\cf0\b0\i0\ul0\
strike0 existen\u355?ei\f3\fs28\cf0\b0\i0\ul0\strike0 unor\f3\fs28\cf0\b0\i0\u
l0\strike0 erori\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\par\pard\plain\li1700\s
l-317\f3\fs28\cf0\b0\i0\ul0\strike0 situa\u355?iile\f3\fs28\cf0\b0\i0\ul0\strike
0 financiare\f3\fs28\cf0\b0\i0\ul0\strike0 neindentificate\f3\fs28\cf0\b0\i0\u
l0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 c\u259?tre\f3\fs28\cf0\b0\i0\ul0\s
trike0 auditori,\f3\fs28\cf0\b0\i0\ul0\strike0 iar\f3\fs28\cf0\b0\i0\ul0\strik
e0 materialitatea\f3\fs28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strik
e0 refer\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 la\par\pard\plain\li1700\sl-324\f
3\fs28\cf0\b0\i0\ul0\strike0 limita\f3\fs28\cf0\b0\i0\ul0\strike0 p\u238?n\u259
?\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\
cf0\b0\i0\ul0\strike0 putem\f3\fs28\cf0\b0\i0\ul0\strike0 tolera\f3\fs28\cf0\b
0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 eroare.\f3\fs28\cf0\b0\i0\ul0
\strike0 Materialitatea\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i
0\ul0\strike0 riscul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\st
rike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 s\u238?nt\f3\fs28\cf0\b0\i0\ul0\stri
ke0 invers\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 propor\u3
55?ionale.\f3\fs28\cf0\b0\i0\ul0\strike0 Astfel,\f3\fs28\cf0\b0\i0\ul0\strike0
cu\f3\fs28\cf0\b0\i0\ul0\strike0 c\u238?t\f3\fs28\cf0\b0\i0\ul0\strike0 nivel
ul\f3\fs28\cf0\b0\i0\ul0\strike0 materialit\u259?\u355?ii\f3\fs28\cf0\b0\i0\ul0
\strike0 este\f3\fs28\cf0\b0\i0\ul0\strike0 mai\f3\fs28\cf0\b0\i0\ul0\strike0
mare,\f3\fs28\cf0\b0\i0\ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 at\u238?
t\f3\fs28\cf0\b0\i0\ul0\strike0 riscul\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pa
rd\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0
\strike0 este\f3\fs28\cf0\b0\i0\ul0\strike0 mai\f3\fs28\cf0\b0\i0\ul0\strike0
mic.\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard
\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-339\
par\pard\plain\li2406\sl-310\f3\fs28\cf0\b0\i0\ul0\strike0 Evaluarea\f3\fs28\cf0
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{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
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{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2535\shptop949\shpright9084\shpbottom1743
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{\sp{\sn lineColor}{\sv 0}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 8320}}
{\sp{\sn geoBottom}{\sv 731}}
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{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}

{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457

7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft11052\shptop576\shpright11059\shpbottom584
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFillOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft1826\shptop584\shpright1826\shpbottom951
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}}
{\shp{\*\shpinst\shpleft11055\shptop584\shpright11055\shpbottom951
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{\sp{\sn fFillOK}{\sv 0}}

{\sp{\sn fLayoutInCell}{\sv 1}}
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}}
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}}
{\shp{\*\shpinst\shpleft1837\shptop1001\shpright1938\shpbottom1296
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}}
{\shp{\*\shpinst\shpleft10958\shptop1001\shpright11059\shpbottom1296
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{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,295);(101,295);(101,0);(0,0);(0,295)}}
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}}
{\shp{\*\shpinst\shpleft1938\shptop1001\shpright10958\shpbottom1296
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{\sp{\sn fFillOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft1823\shptop951\shpright1830\shpbottom958
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{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1830\shptop954\shpright11052\shpbottom954
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}}
{\shp{\*\shpinst\shpleft11052\shptop951\shpright11059\shpbottom958
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}}
{\shp{\*\shpinst\shpleft1826\shptop958\shpright1826\shpbottom1296
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}}
{\shp{\*\shpinst\shpleft11055\shptop958\shpright11055\shpbottom1296
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}}
{\shp{\*\shpinst\shpleft1837\shptop1311\shpright11059\shpbottom1491
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}}
{\shp{\*\shpinst\shpleft1837\shptop1491\shpright1938\shpbottom2932
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{\sp{\sn fLine}{\sv 0}}

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}}
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}}
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}}
{\shp{\*\shpinst\shpleft1938\shptop1909\shpright10958\shpbottom2211
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 9020}}

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}}
{\shp{\*\shpinst\shpleft1938\shptop2211\shpright10958\shpbottom2507
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}}
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{\sp{\sn fLine}{\sv 0}}

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}}
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}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1823\shptop2932\shpright1830\shpbottom2939
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz64\shplid18775
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1823\shptop2932\shpright1830\shpbottom2939
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz65\shplid18775
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}

{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1830\shptop2935\shpright11052\shpbottom2935
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid33795
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft11055\shptop1304\shpright11055\shpbottom2932
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz67\shplid33795
{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft11052\shptop2932\shpright11059\shpbottom2939
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz68\shplid18775
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}

{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft11052\shptop2932\shpright11059\shpbottom2939
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz69\shplid18775
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2295\shptop11852\shpright8928\shpbottom12625
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz161\shplid18775
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 6633}}
{\sp{\sn geoBottom}{\sv 773}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(129,0);(118,0);(108,2);(98,4);(88,7);(79,10);(70
,14);(61,19);(53,25);(45,31);(38,38);(31,45);(25,53);(19,61);(14,70);(10,79);(7,
88);(4,98);(2,108);(0,118);(0,129);(0,129);(0,166);(0,199);(0,229);(0,257);(0,28
2);(0,305);(0,327);(0,347);(0,367);(0,387);(0,406);(0,426);(0,446);(0,468);(0,49
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5);(10,694);(14,703);(19,712);(25,720);(31,728);(38,735);(45,742);(53,748);(61,7
54);(70,759);(79,763);(88,766);(98,769);(108,771);(118,773);(129,773);(129,773);
(584,773);(996,773);(1370,773);(1710,773);(2021,773);(2309,773);(2578,773);(2832
,773);(3077,773);(3317,773);(3556,773);(3801,773);(4055,773);(4324,773);(4612,77
3);(4923,773);(5263,773);(5637,773);(6049,773);(6504,773);(6504,773);(6515,773);
(6525,771);(6535,769);(6545,766);(6554,763);(6563,759);(6572,754);(6580,748);(65
88,742);(6595,735);(6602,728);(6608,720);(6614,712);(6619,703);(6623,694);(6626,

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6504,0);(6504,0);(6049,0);(5637,0);(5263,0);(4923,0);(4612,0);(4324,0);(4055,0);
(3801,0);(3556,0);(3317,0);(3077,0);(2832,0);(2578,0);(2309,0);(2021,0);(1710,0)
;(1370,0);(996,0);(584,0);(129,0)}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1860\shptop12906\shpright10230\shpbottom13658
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz167\shplid18775
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8370}}
{\sp{\sn geoBottom}{\sv 752}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(125,0);(115,0);(105,2);(95,4);(86,6);(77,10);(68
,14);(59,19);(51,24);(44,30);(37,37);(30,44);(24,51);(19,59);(14,68);(10,77);(6,
86);(4,95);(2,105);(0,115);(0,125);(0,125);(0,161);(0,194);(0,223);(0,250);(0,27
4);(0,297);(0,318);(0,338);(0,357);(0,376);(0,395);(0,414);(0,434);(0,455);(0,47
8);(0,502);(0,529);(0,558);(0,591);(0,627);(0,627);(0,637);(2,647);(4,657);(6,66
6);(10,675);(14,684);(19,693);(24,701);(30,708);(37,715);(44,722);(51,728);(59,7
33);(68,738);(77,742);(86,746);(95,748);(105,750);(115,752);(125,752);(125,752);
(705,752);(1230,752);(1706,752);(2139,752);(2536,752);(2902,752);(3244,752);(356
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;(8265,750);(8275,748);(8284,746);(8293,742);(8302,738);(8311,733);(8319,728);(8
326,722);(8333,715);(8340,708);(8346,701);(8351,693);(8356,684);(8360,675);(8364

,666);(8366,657);(8368,647);(8370,637);(8370,627);(8370,627);(8370,591);(8370,55
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(8370,376);(8370,357);(8370,338);(8370,318);(8370,297);(8370,274);(8370,250);(83
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95);(8364,86);(8360,77);(8356,68);(8351,59);(8346,51);(8340,44);(8333,37);(8326,
30);(8319,24);(8311,19);(8302,14);(8293,10);(8284,6);(8275,4);(8265,2);(8255,0);
(8245,0);(8245,0);(7665,0);(7140,0);(6664,0);(6231,0);(5834,0);(5468,0);(5126,0)
;(4802,0);(4490,0);(4185,0);(3879,0);(3568,0);(3244,0);(2902,0);(2536,0);(2139,0
);(1706,0);(1230,0);(705,0);(125,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;337;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1860\shptop12906\shpright10230\shpbottom13658
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz168\shplid18775
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8370}}
{\sp{\sn geoBottom}{\sv 752}}
{\sp{\sn shapePath}{\sv 4}}
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,14);(59,19);(51,24);(44,30);(37,37);(30,44);(24,51);(19,59);(14,68);(10,77);(6,
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15259856}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4835\shptop10644\shpright7693\shpbottom13612
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz124\shplid18810
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 2858}}
{\sp{\sn geoBottom}{\sv 2969}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;378;(0,286);(1,262);(4,239);(8,217);(15,195);(22,175)
;(32,154);(43,135);(55,117);(69,100);(84,84);(100,69);(117,55);(135,43);(154,32)
;(175,22);(195,15);(217,8);(239,4);(262,1);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(449,
0);(597,0);(731,0);(853,0);(965,0);(1068,0);(1164,0);(1255,0);(1343,0);(1429,0);
(1515,0);(1603,0);(1694,0);(1790,0);(1894,0);(2005,0);(2127,0);(2261,0);(2409,0)
;(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0
);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,
0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2596,1);(2619,4);(2641,8);(2663
,15);(2684,22);(2704,32);(2723,43);(2741,55);(2758,69);(2774,84);(2789,100);(280
3,117);(2815,135);(2826,154);(2836,175);(2844,195);(2850,217);(2854,239);(2857,2
62);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286)
;(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2
858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858
,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,28

6);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);
(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(2858,286);(28
58,286);(2858,457);(2858,612);(2858,752);(2858,880);(2858,997);(2858,1106);(2858
,1207);(2858,1302);(2858,1394);(2858,1484);(2858,1574);(2858,1666);(2858,1762);(
2858,1863);(2858,1971);(2858,2088);(2858,2216);(2858,2357);(2858,2512);(2858,268
3);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858
,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(
2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,2683);(2858,268
3);(2858,2683);(2858,2683);(2857,2706);(2854,2729);(2850,2752);(2844,2773);(2836
,2794);(2826,2814);(2815,2833);(2803,2852);(2789,2869);(2774,2885);(2758,2900);(
2741,2914);(2723,2926);(2704,2937);(2684,2946);(2663,2954);(2641,2960);(2619,296
5);(2596,2968);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572
,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(
2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,296
9);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572
,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(
2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,296
9);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2409,2969);(2261
,2969);(2127,2969);(2005,2969);(1894,2969);(1790,2969);(1694,2969);(1603,2969);(
1515,2969);(1429,2969);(1343,2969);(1255,2969);(1164,2969);(1068,2969);(965,2969
);(853,2969);(731,2969);(597,2969);(449,2969);(286,2969);(286,2969);(286,2969);(
286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286
,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,29
69);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(262,2968);(239,2965)
;(217,2960);(195,2954);(175,2946);(154,2937);(135,2926);(117,2914);(100,2900);(8
4,2885);(69,2869);(55,2852);(43,2833);(32,2814);(22,2794);(15,2773);(8,2752);(4,
2729);(1,2706);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0
,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(
0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2512);(0,2357);
(0,2216);(0,2088);(0,1971);(0,1863);(0,1762);(0,1666);(0,1574);(0,1484);(0,1394)
;(0,1302);(0,1207);(0,1106);(0,997);(0,880);(0,752);(0,612);(0,457);(0,286)}}
{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15259856}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft7907\shptop10644\shpright10765\shpbottom13612
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz135\shplid18810
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 2858}}
{\sp{\sn geoBottom}{\sv 2969}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;378;(0,286);(1,262);(4,239);(8,217);(15,195);(22,175)
;(32,154);(43,135);(55,117);(69,100);(84,84);(100,69);(117,55);(135,43);(154,32)
;(175,22);(195,15);(217,8);(239,4);(262,1);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,
0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(286,0);(449,
0);(597,0);(731,0);(853,0);(965,0);(1068,0);(1164,0);(1255,0);(1343,0);(1429,0);
(1515,0);(1603,0);(1694,0);(1790,0);(1894,0);(2005,0);(2127,0);(2261,0);(2409,0)
;(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0
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0);(2572,0);(2572,0);(2572,0);(2572,0);(2572,0);(2596,1);(2619,4);(2641,8);(2663
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58,286);(2858,457);(2858,612);(2858,752);(2858,880);(2858,997);(2858,1106);(2858
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,2794);(2826,2814);(2815,2833);(2803,2852);(2789,2869);(2774,2885);(2758,2900);(
2741,2914);(2723,2926);(2704,2937);(2684,2946);(2663,2954);(2641,2960);(2619,296

5);(2596,2968);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572
,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(
2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,296
9);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572
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2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,296
9);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2572,2969);(2409,2969);(2261
,2969);(2127,2969);(2005,2969);(1894,2969);(1790,2969);(1694,2969);(1603,2969);(
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);(853,2969);(731,2969);(597,2969);(449,2969);(286,2969);(286,2969);(286,2969);(
286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286
,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,2969);(286,29
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0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2683);(0,2512);(0,2357);
(0,2216);(0,2088);(0,1971);(0,1863);(0,1762);(0,1666);(0,1574);(0,1484);(0,1394)
;(0,1302);(0,1207);(0,1106);(0,997);(0,880);(0,752);(0,612);(0,457);(0,286)}}
{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}

{\sp{\sn fillColor}{\sv 15259856}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4171\shptop13794\shpright8819\shpbottom16161
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz146\shplid18810
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 4648}}
{\sp{\sn geoBottom}{\sv 2367}}
{\sp{\sn shapePath}{\sv 4}}
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237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(
237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(
237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(
237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(237,0);(535,0);(
805,0);(1049,0);(1272,0);(1476,0);(1665,0);(1841,0);(2007,0);(2167,0);(2324,0);(
2481,0);(2642,0);(2808,0);(2984,0);(3172,0);(3376,0);(3599,0);(3844,0);(4114,0);
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);(4412,0);(4412,0);(4412,0);(4412,0);(4412,0);(4431,1);(4450,3);(4469,7);(4487,
12);(4504,19);(4521,26);(4536,35);(4552,46);(4566,57);(4579,69);(4591,83);(4603,
97);(4613,112);(4622,128);(4630,145);(4636,162);(4642,180);(4645,198);(4648,217)
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648,2130);(4648,2130);(4648,2150);(4645,2169);(4642,2187);(4636,2205);(4630,2222
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2321);(4536,2332);(4521,2341);(4504,2348);(4487,2355);(4469,2360);(4450,2364);(4
431,2366);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367
);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,
2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4
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2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4
412,2367);(4412,2367);(4412,2367);(4412,2367);(4412,2367);(4114,2367);(3844,2367
);(3599,2367);(3376,2367);(3172,2367);(2984,2367);(2808,2367);(2642,2367);(2481,
2367);(2324,2367);(2167,2367);(2007,2367);(1841,2367);(1665,2367);(1476,2367);(1
272,2367);(1049,2367);(805,2367);(535,2367);(237,2367);(237,2367);(237,2367);(23
7,2367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2

367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367
);(237,2367);(237,2367);(237,2367);(237,2367);(237,2367);(217,2366);(198,2364);(
180,2360);(162,2355);(145,2348);(128,2341);(112,2332);(97,2321);(83,2310);(69,22
98);(57,2284);(46,2270);(35,2255);(26,2239);(19,2222);(12,2205);(7,2187);(3,2169
);(1,2150);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,213
0);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,21
30);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,2130);(0,1995);(0,1873);(0,1
762);(0,1661);(0,1568);(0,1483);(0,1403);(0,1327);(0,1255);(0,1183);(0,1112);(0,
1040);(0,964);(0,884);(0,799);(0,706);(0,605);(0,494);(0,372);(0,237)}}
{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15259856}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1700\shptop4340\shpright4880\shpbottom7080

\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz156\shplid18810
{\sp{\sn shapeType}{\sv 1}}
{\sp{\sn lTxid}{\sv 3762}}
{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn dxTextLeft}{\sv 0}}
{\sp{\sn dyTextTop}{\sv 0}}
{\sp{\sn dxTextRight}{\sv 0}}
{\sp{\sn dyTextBottom}{\sv 0}}
{\sp{\sn fBehindDocument}{\sv 1}}
{\shptxt\pard\plain \ql\li0\ri0\widctlpar\sl2645\slmult0\pvpara\aspalpha\aspnum\
faauto\adjustright\rin0\lin0\itap0
{{\*\shppict{\pict{\*\picprop
{\sp{\sn shapeType}{\sv 75}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn pibFlags}{\sv 2}}
{\sp{\sn fLine}{\sv 0}}}
\picscalex100\picscaley100\piccropl0\piccropr0\piccropt0\piccropb0\picwgoal3120\
pichgoal2640\jpegblip
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0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
00110800b000d003012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
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2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
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rd\plain\li2420\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 patrimoniului\f3\fs28\cf0\b0
\i\ul0\strike0 statului\f3\fs28\cf0\b0\i\ul0\strike0 etc.);\par\pard\plain\li2
060\sl-446\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 o
biectivul\f3\fs28\cf0\b\i\ul0\strike0 principal,\f3\fs28\cf0\b0\i0\ul0\strike0
care\f3\fs28\cf0\b0\i0\ul0\strike0 reprezint\u259?\f3\fs28\cf0\b0\i0\ul0\strik
e0 atestarea\f3\fs28\cf0\b0\i0\ul0\strike0 situa\u355?iilor\f3\fs28\cf0\b0\i0\
ul0\strike0 patrimoniale\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\par\pard\plain\
li2420\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 financiare\f3\fs28\cf0\b0\i0\ul0\str
ike0 ale\f3\fs28\cf0\b0\i0\ul0\strike0 entit\u259?\u355?ilor\f3\fs28\cf0\b0\i0
\ul0\strike0 auditate,\f3\fs28\cf0\b0\i0\ul0\strike0 ce\f3\fs28\cf0\b0\i0\ul0\
strike0 cuprinde\f3\fs28\cf0\b0\i0\ul0\strike0 analizarea\f3\fs28\cf0\b0\i0\ul
0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 evaluarea\par\pard\plain\li242
0\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartelor\f3\fs28\cf0\b0\i0\ul0\strike0
financiare,\f3\fs28\cf0\b0\i0\ul0\strike0 precum\f3\fs28\cf0\b0\i0\ul0\strike
0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 siste
melor\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 tran
zac\u355?iilor\f3\fs28\cf0\b0\i0\ul0\strike0 financiare\f3\fs28\cf0\b0\i0\ul0\s
trike0 \u238?n\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 confo
rmitate\f3\fs28\cf0\b0\i0\ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\
f3\fs28\cf0\b0\i0\ul0\strike0 legal\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\f
s28\cf0\b0\i0\ul0\strike0 regulament\f3\fs28\cf0\b0\i0\ul0\strike0 ele\f3\fs28\
cf0\b0\i0\ul0\strike0 aplicabile\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28
\cf0\b0\i0\ul0\strike0 exprimarea\par\pard\plain\li2420\sl-317\f3\fs28\cf0\b0\i
0\ul0\strike0 opiniilor\f3\fs28\cf0\b0\i0\ul0\strike0 referitor\f3\fs28\cf0\b0\
i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 aceste\f3\fs28\cf0\b0\i0\ul0\s
trike0 rapoarte\f3\fs28\cf0\b0\i0\ul0\strike0 financiare;\par\pard\plain\li206
0\sl-446\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 obi
ectivele\f3\fs28\cf0\b\i\ul0\strike0 specifice,\f3\fs28\cf0\b0\i0\ul0\strike0
care\f3\fs28\cf0\b0\i0\ul0\strike0 reies\f3\fs28\cf0\b0\i0\ul0\strike0 din\f3\
fs28\cf0\b0\i0\ul0\strike0 obiectivul\f3\fs28\cf0\b0\i0\ul0\strike0 principal\
f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 constau\f3
\fs28\cf0\b0\i0\ul0\strike0 \u238?n\par\pard\plain\li2420\sl-323\f3\fs28\cf0\b0
\i0\ul0\strike0 atestarea\f3\fs28\cf0\b0\i0\ul0\strike0 afirma\u355?iilor\f3\fs
28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 nivelul\f3\fs28\cf0\
b0\i0\ul0\strike0 claselor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\
ul0\strike0 tranzac\u355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i
0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 l\f3\fs28\cf0\b0\i0\ul0\strike0
soldurilor\par\pard\plain\li2420\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 conturilor
\f3\fs28\cf0\b0\i\ul0\strike0 (de\f3\fs28\cf0\b0\i\ul0\strike0 exemplu,\f3\fs2
8\cf0\b0\i\ul0\strike0 a\f3\fs28\cf0\b0\i\ul0\strike0 c\f3\fs28\cf0\b0\i\ul0\s
trike0 onfirma\f3\fs28\cf0\b0\i\ul0\strike0 dac\u259?\f3\fs28\cf0\b0\i\ul0\stri
ke0 opera\u355?iunile\f3\fs28\cf0\b0\i\ul0\strike0 au\f3\fs28\cf0\b0\i\ul0\str
ike0 fost\f3\fs28\cf0\b0\i\ul0\strike0 \u238?nregistrate\f3\fs28\cf0\b0\i\ul0\
strike0 \u238?n\par\pard\plain\li2420\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 regis
trele\f3\fs28\cf0\b0\i\ul0\strike0 contabile\f3\fs28\cf0\b0\i\ul0\strike0 sau\
f3\fs28\cf0\b0\i\ul0\strike0 s\u238?nt\f3\fs28\cf0\b0\i\ul0\strike0 clasificat
e\f3\fs28\cf0\b0\i\ul0\strike0 ,\f3\fs28\cf0\b0\i\ul0\strike0 sau\f3\fs28\cf0\b
0\i\ul0\strike0 descrise\f3\fs28\cf0\b0\i\ul0\strike0 regulamentar;\f3\fs28\cf
0\b0\i\ul0\strike0 dac\u259?\f3\fs28\cf0\b0\i\ul0\strike0 au\par\pard\plain\li
2420\sl-323\f3\fs28\cf0\b0\i\ul0\strike0 fost\f3\fs28\cf0\b0\i\ul0\strike0 \u23
8?nregistrate\f3\fs28\cf0\b0\i\ul0\strike0 activele\f3\fs28\cf0\b0\i\ul0\strike
0 \u238?n\f3\fs28\cf0\b0\i\ul0\strike0 conturi\f3\fs28\cf0\b0\i\ul0\strike0 \
u351?i\f3\fs28\cf0\b0\i\ul0\strike0 la\f3\fs28\cf0\b0\i\ul0\strike0 valoarea\f

3\fs28\cf0\b0\i\ul0\strike0 corect\u259?\f3\fs28\cf0\b0\i\ul0\strike0 etc.(vez

i\par\pard\plain\li2420\sl-317\f3\fs28\cf0\b0\i\ul0\strike0 afirma\u355?iile\f3\
fs28\cf0\b0\i\ul0\strike0 din\f3\fs28\cf0\b0\i\ul0\strike0 pct.1.4.Riscurile\f
3\fs28\cf0\b0\i\ul0\strike0 semnificative\f3\fs28\cf0\b0\i\ul0\strike0 pentru\
f3\fs28\cf0\b0\i\ul0\strike0 au\f3\fs28\cf0\b0\i\ul0\strike0 dit)).\par\pard\pl
ain\li2060\sl-446\f3\fs28\cf0\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\st
rike0 mod\f3\fs28\cf0\b0\i0\ul0\strike0 obi\u351?nuit,\f3\fs28\cf0\b0\i0\ul0\s
trike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 realizarea\f3\fs28\cf0\b0\i0\ul0\
strike0 auditului\f3\fs28\cf0\b0\i0\ul0\strike0 regularit\u259?\u539?ii,\f3\fs
28\cf0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 are\f3\fs28\c
f0\b0\i0\ul0\strike0 dou\u259?\par\pard\plain\li1700\sl-316\f3\fs28\cf0\b0\i0\u
l0\strike0 alternative\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\s
trike0 abordare\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0
acestei\f3\fs28\cf0\b0\i0\ul0\strike0 activit\u259?\u355?i,\f3\fs28\cf0\b0\i0\
ul0\strike0 respectiv:\par\pard\plain\li2060\sl-446\f5\fs28\cf0\b0\i0\ul0\strik
e0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 abordarea\f3\fs28\cf0\b\i\ul0\strike0
bazat\u259?\f3\fs28\cf0\b\i\ul0\strike0 pe\f3\fs28\cf0\b\i\ul0\strike0 sistem\
f3\fs28\cf0\b\i0\ul0\strike0 ;\par\pard\plain\li2060\sl-446\f5\fs28\cf0\b0\i0\ul
0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 abordarea\f3\fs28\cf0\b\i\ul0\st
rike0 bazat\u259?\f3\fs28\cf0\b\i\ul0\strike0 pe\f3\fs28\cf0\b\i\ul0\strike0
proceduri\f3\fs28\cf0\b\i\ul0\strike0 de\f3\fs28\cf0\b\i\ul0\strike0 fond.\par
\pard\plain\li2060\sl-439\f3\fs28\cf0\b0\i0\ul0\strike0 \u206?\f3\fs28\cf0\b0\i0
\ul0\strike0 n\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\fs28\cf0\b\i\ul0\strike0
abord\u259?ri\f3\fs28\cf0\b\i\ul0\strike0 i\f3\fs28\cf0\b\i\ul0\strike0 de\f3
\fs28\cf0\b\i\ul0\strike0 sistem\f3\fs28\cf0\b0\i0\ul0\strike0 ,\f3\fs28\cf0\b0
\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\u
l0\strike0 bazeaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0
\strike0 sistemul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strik
e0 control\f3\fs28\cf0\b0\i0\ul0\strike0 intern\par\pard\plain\li1700\sl-316\f
3\fs28\cf0\b0\i0\ul0\strike0 al\f3\fs28\cf0\b0\i0\ul0\strike0 entit\u259?\u355?
ii\f3\fs28\cf0\b0\i0\ul0\strike0 auditate,\f3\fs28\cf0\b0\i0\ul0\strike0 \u238
?n\f3\fs28\cf0\b0\i0\ul0\strike0 care,\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs2
8\cf0\b0\i0\ul0\strike0 regul\u259?,\f3\fs28\cf0\b0\i0\ul0\strike0 exist\u259?
\f3\fs28\cf0\b0\i0\ul0\strike0 anumite\f3\fs28\cf0\b0\i0\ul0\strike0 proceduri
\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 control,\par\p
ard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 proiectate\f3\fs28\cf0\b0\
i0\ul0\strike0 pentru\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\st
rike0 asigura\f3\fs28\cf0\b0\i0\ul0\strike0 conformitatea\f3\fs28\cf0\b0\i0\ul
0\strike0 rapoartelor\f3\fs28\cf0\b0\i0\ul0\strike0 financiare,\f3\fs28\cf0\b0
\i0\ul0\strike0 legalitatea\f3\fs28\cf0\b0\i0\ul0\strike0 si\par\pard\plain\li
1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 realitatea\f3\fs28\cf0\b0\i0\ul0\strik
e0 opera\u355?iunilor\f3\fs28\cf0\b0\i0\ul0\strike0 financiare.\f3\fs28\cf0\b0
\i0\ul0\strike0 Dac\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\
b0\i0\ul0\strike0 constat\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 c\u259?\f3\fs28\
cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\fs28\cf0
\b0\i0\ul0\strike0 entit\u259?\u355?ii\par\pard\plain\li1700\sl-324\f3\fs28\cf0
\b0\i0\ul0\strike0 exist\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 un\f3\fs28\cf0\b0\
i0\ul0\strike0 sistem\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\s
trike0 control\f3\fs28\cf0\b0\i0\ul0\strike0 intern\f3\fs28\cf0\b0\i0\ul0\stri
ke0 care\f3\fs28\cf0\b0\i0\ul0\strike0 func\u355?ioneaz\u259?\f3\fs28\cf0\b0\i
0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\ul0
\strike0 satisf\u259?cut\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul
0\strike0 eficacitatea\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\strik
e0 acestuia,\f3\fs28\cf0\b0\i0\ul0\strike0 atunci\f3\fs28\cf0\b0\i0\ul0\strike0
procedurile\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 f
ond\f3\fs28\cf0\b0\i0\ul0\strike0 aplicate\f3\fs28\cf0\b0\i0\ul0\strike0 pot\f
3\fs28\cf0\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 diminuate\f3\fs2
8\cf0\b0\i0\ul0\strike0 corespunz\u259?tor,\f3\fs28\cf0\b0\i0\ul0\strike0 fiin
d\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 efectuate\f3\fs28\c
f0\b0\i0\ul0\strike0 mai\f3\fs28\cf0\b0\i0\ul0\strike0 multe\f3\fs28\cf0\b0\i0

\ul0\strike0 test\u259?ri\f3\fs28\cf0\b0\i0\ul0\strike0 ale\f3\fs28\cf0\b0\i0\

ul0\strike0 controlului\f3\fs28\cf0\b0\i0\ul0\strike0 intern.\f3\fs28\cf0\b0\i
0\ul0\strike0 Abordarea\f3\fs28\cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0
\strike0 baz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\stri
ke0 sistem\f3\fs28\cf0\b0\i0\ul0\strike0 are\par\pard\plain\li1700\sl-324\f3\f
s28\cf0\b0\i0\ul0\strike0 avantajul\f3\fs28\cf0\b0\i0\ul0\strike0 c\u259?\f3\fs
28\cf0\b0\i0\ul0\strike0 permite\f3\fs28\cf0\b0\i0\ul0\strike0 auditorului\f3\
fs28\cf0\b0\i0\ul0\strike0 stabilirea\f3\fs28\cf0\b0\i0\ul0\strike0 unei\f3\fs
28\cf0\b0\i0\ul0\strike0 leg\u259?turi\f3\fs28\cf0\b0\i0\ul0\strike0 directe\f
3\fs28\cf0\b0\i0\ul0\strike0 \u238?ntre\f3\fs28\cf0\b0\i0\ul0\strike0 riscuril
e\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\
i0\ul0\strike0 denaturare\f3\fs28\cf0\b0\i0\ul0\strike0 semnificativ\u259?\f3\f
s28\cf0\b0\i0\ul0\strike0 identificate\f3\fs28\cf0\b0\i0\ul0\strike0 si\f3\fs2
8\cf0\b0\i0\ul0\strike0 sl\u259?biciunile\f3\fs28\cf0\b0\i0\ul0\strike0 din\f3
\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\fs28\cf0\b0\i0\ul0\strike0 sistemului\f3
\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\u
l0\strike0 control,\f3\fs28\cf0\b0\i0\ul0\strike0 direc\u355?ion\u238?nd\f3\fs2
8\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 acest\f3\fs28\cf
0\b0\i0\ul0\strike0 mod\f3\fs28\cf0\b0\i0\ul0\strike0 procedurile\f3\fs28\cf0\
b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 fond\f3\fs28\cf0\b0\i0\ul0\
strike0 c\u259?tre\f3\fs28\cf0\b0\i0\ul0\strike0 ariile\f3\fs28\cf0\b0\i0\ul0\
strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 risc\f3\fs28\cf0\b0\i0\ul0\strike0 r
idicat.\par\pard\plain\li2420\sl-446\f3\fs28\cf0\b\i\ul0\strike0 Diagrama\f3\fs2
8\cf0\b\i\ul0\strike0 nr.1:\f3\fs28\cf0\b\i\ul0\strike0 Abordarea\f3\fs28\cf0\
b\i\ul0\strike0 bazat\u259?\f3\fs28\cf0\b\i\ul0\strike0 pe\f3\fs28\cf0\b\i\ul0
\strike0 sistem\par\pard\plain\sl-200\par\pard\plain\sl-319\par\pard\plain\li57
76\sl-259\f2\fs24\cf0\b\i\ul0\strike0 CONTROALE\par\pard\plain\li5963\sl-288\f2\
fs24\cf0\b\i\ul0\strike0 INTERNE\par\pard\plain\li6000\sl-280\f2\fs24\cf0\b\i\ul
0\strike0 EFICACE\par\sect\sected\sbknone\cols2\colno1\colw8030\colsr10\colno2\c
olw3860\pard\plain\li3671\sl-334\f2\fs24\cf0\b\i\ul0\strike0 RISC\f2\fs24\cf0\b\
i\ul0\strike0 INALT\f2\fs24\cf0\b\i\ul0\strike0 DE\par\pard\plain\li3678\sl-28
8\f2\fs24\cf0\b\i\ul0\strike0 DENATUR\u258?RE\par\pard\plain\li3577\sl-280\f2\fs
24\cf0\b\i\ul0\strike0 SEMNIFICATIV\u258?\par\pard\plain\li533\sl-261\column\f2\
fs24\cf0\b\i\ul0\strike0 RISC\par\pard\plain\li0\sl-288\f2\fs24\cf0\b\i\ul0\stri
ke0 SEMNIFICATIV\par\pard\plain\li345\sl-280\f2\fs24\cf0\b\i\ul0\strike0 SC\u258
?ZUT\par\sect\sected\sbknone\cols1\colno1\colw11900\pard\plain\sl-351\par\pard\p
lain\li5777\sl-280\f2\fs28\cf0\b\i0\ul0\strike0 ABORDARE\par\pard\plain\li5820\s
l-310\f2\fs28\cf0\b\i0\ul0\strike0 BAZAT\u258?\f2\fs28\cf0\b\i0\ul0\strike0 PE\
par\pard\plain\li6015\sl-309\f2\fs28\cf0\b\i0\ul0\strike0 SISTEM\par\pard\plain\
sl-200\par\pard\plain\sl-200\par\pard\plain\sl-229\par\pard\plain\li2060\sl-310\
f3\fs28\cf0\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\f
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
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{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1942\shptop792\shpright9428\shpbottom1452
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{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 7486}}
{\sp{\sn geoBottom}{\sv 660}}
{\sp{\sn shapePath}{\sv 4}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 10498160}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 10498160}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2409\shptop10958\shpright2689\shpbottom11216
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\shpwr3\shpwrk0\shpfblwtxt1\shpz117\shplid18875
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 280}}
{\sp{\sn geoBottom}{\sv 258}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(26,255);(0,257);(254,3);(280,0);(26,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 10461087}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2434\shptop11213\shpright2689\shpbottom10958
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{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 10461087}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2385\shptop10961\shpright2663\shpbottom11223
\shpfhdr0\shpbxpage\shpbypage

\shpwr3\shpwrk0\shpfblwtxt1\shpz119\shplid18875
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 278}}
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{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(24,255);(0,262);(255,7);(278,0);(24,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 10921638}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft2409\shptop11216\shpright2663\shpbottom10961
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{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 10921638}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2344\shptop10968\shpright2639\shpbottom11250
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\shpwr3\shpwrk0\shpfblwtxt1\shpz121\shplid18875
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 295}}
{\sp{\sn geoBottom}{\sv 282}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(40,255);(0,282);(255,27);(295,0);(40,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 12040119}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}

{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2385\shptop11223\shpright2639\shpbottom10968
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{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8243\shptop11644\shpright8525\shpbottom11939
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 282}}
{\sp{\sn geoBottom}{\sv 295}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,295);(27,255);(282,0);(255,40);(0,295)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8243\shptop11939\shpright8497\shpbottom11684
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\shpwr3\shpwrk0\shpfblwtxt1\shpz124\shplid33975
{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}

}}
{\shp{\*\shpinst\shpleft8270\shptop11620\shpright8532\shpbottom11898
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\shpwr3\shpwrk0\shpfblwtxt1\shpz125\shplid18875
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 262}}
{\sp{\sn geoBottom}{\sv 278}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,278);(7,254);(262,0);(255,24);(0,278)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 14277081}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
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{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8270\shptop11898\shpright8525\shpbottom11644
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{\sp{\sn shapeType}{\sv 20}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 14277081}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8277\shptop11594\shpright8535\shpbottom11874
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\shpwr3\shpwrk0\shpfblwtxt1\shpz127\shplid18875
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 258}}
{\sp{\sn geoBottom}{\sv 280}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,280);(3,255);(257,0);(255,26);(0,280)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14737632}}
{\sp{\sn lineWidth}{\sv 12700}}

{\sp{\sn fLine}{\sv 0}}

{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8277\shptop11874\shpright8532\shpbottom11620
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{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 14737632}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft8280\shptop11086\shpright8535\shpbottom11849
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz129\shplid18875
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 255}}
{\sp{\sn geoBottom}{\sv 763}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,763);(0,255);(255,0);(255,509);(0,763)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn fArrowheadsOK}{\sv 1}}
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{\sp{\sn fFilled}{\sv 1}}

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{\sp{\sn shapePath}{\sv 4}}

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{\sp{\sn fFlipV}{\sv 0}}

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}}
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}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
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{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1905\shptop14822\shpright10800\shpbottom15789
\shpfhdr0\shpbxpage\shpbypage
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{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8895}}
{\sp{\sn geoBottom}{\sv 967}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2080\shptop13660\shpright10360\shpbottom14580
\shpfhdr0\shpbxpage\shpbypage
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{\sp{\sn shapeType}{\sv 1}}
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{\sp{\sn dyTextBottom}{\sv 0}}
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{\shptxt\pard\plain \ql\li0\ri0\widctlpar\sl825\slmult0\pvpara\aspalpha\aspnum\f
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ke0 a\par\pard\plain\li2493\sl-287\f3\fs28\cf0\b\i\ul0\strike0 opera\u355?iilor
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strike0 care\f3\fs24\cf0\b0\i\ul0\strike0 privesc\f3\fs24\cf0\b0\i\ul0\strike0
entitatea\f3\fs24\cf0\b0\i\ul0\strike0 s\u238?nt\f3\fs24\cf0\b0\i\ul0\strike0
\u238?nregistrate\par\pard\plain\li180\sl-266\f3\fs24\cf0\b0\i\ul0\strike0 \u2
38?n\f3\fs24\cf0\b0\i\ul0\strike0 contabilitate.\f3\fs24\cf0\b0\i\ul0\strike0
Termenul\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i\ul0\strike0 \u8222?o
pera\u355?ii\u8221?\f3\fs24\cf0\b0\i\ul0\strike0 cuprinde\par\pard\plain\li180\
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f3\fs24\cf0\b0\i\ul0\strike0 \u238?ntreprinderii\f3\fs24\cf0\b0\i\ul0\strike0 ,
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al\f3\fs24\cf0\b0\i\ul0\strike0 entit\u259?\u539?ii\par\pard\plain\li180\sl-26
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li43\sl-287\f3\fs24\cf0\b0\i0\ul0\strike0 \u183?\f3\fs24\cf0\b0\i\ul0\strike0 C
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fs24\cf0\b0\i\ul0\strike0 reflect\u259?\f3\fs24\cf0\b0\i\ul0\strike0 valori\pa
r\pard\plain\li223\sl-266\f3\fs24\cf0\b0\i\ul0\strike0 reale,\f3\fs24\cf0\b0\i\u
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ke0 spus,\f3\fs24\cf0\b0\i\ul0\strike0 toate\f3\fs24\cf0\b0\i\ul0\strike0 inf
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ike0 \u238?n\par\pard\plain\li223\sl-273\f3\fs24\cf0\b0\i\ul0\strike0 rapoartel

e\f3\fs24\cf0\b0\i\ul0\strike0 financiare\f3\fs24\cf0\b0\i\ul0\strike0 trebuie
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cf0\b0\i0\ul0\strike0 \u183?\f3\fs24\cf0\b0\i\ul0\strike0 Presupune\f3\fs24\cf0
\b0\i\ul0\strike0 c\u259?\f3\fs24\cf0\b0\i\ul0\strike0 aceste\f3\fs24\cf0\b0\i
\ul0\strike0 opera\u355?ii\f3\fs24\cf0\b0\i\ul0\strike0 trebuie\f3\fs24\cf0\b0
\i\ul0\strike0 s\u259?\f3\fs24\cf0\b0\i\ul0\strike0 fie:\par\pard\plain\li165\
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ilizate\f3\fs24\cf0\b0\i\ul0\strike0 \u238?n\f3\fs24\cf0\b0\i\ul0\strike0 peri
oada\f3\fs24\cf0\b0\i\ul0\strike0 corespunz\u259?toare,\f3\fs24\cf0\b\i\ul0\str
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b0\i\ul0\strike0 urm\u259?rindu\f3\fs24\cf0\b0\i\ul0\strike0 -se\par\pard\plai
n\li345\sl-266\f3\fs24\cf0\b0\i\ul0\strike0 respectarea\f3\fs24\cf0\b0\i\ul0\str
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ike0 \u537?\f3\fs24\cf0\b0\i\ul0\strike0 i\f3\fs24\cf0\b0\i\ul0\strike0 prin
cipiilor\par\pard\plain\li345\sl-267\f3\fs24\cf0\b0\i\ul0\strike0 contabile,\f3\
fs24\cf0\b0\i\ul0\strike0 precum\f3\fs24\cf0\b0\i\ul0\strike0 \u537?\f3\fs24\c
f0\b0\i\ul0\strike0 i\f3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\strik
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luare;\f3\fs24\cf0\b0\i\ul0\strike0 deci,\par\pard\plain\li345\sl-273\f3\fs24\c
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corecte\f3\fs24\cf0\b0\i\ul0\strike0 ;\par\pard\plain\li165\sl-309\f3\fs24\cf0\b
0\i0\ul0\strike0 \u183?\f3\fs24\cf0\b0\i\ul0\strike0 contabilizate\f3\fs24\cf0\
b0\i\ul0\strike0 \u238?\f3\fs24\cf0\b0\i\ul0\strike0 n\f3\fs24\cf0\b0\i\ul0\str
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ul0\strike0 deci,\par\pard\plain\li345\sl-273\f3\fs24\cf0\b\i\ul0\strike0 crite
riu\f3\fs24\cf0\b0\i\ul0\strike0 l\f3\fs24\cf0\b\i\ul0\strike0 imputarii\f3\fs2
4\cf0\b\i\ul0\strike0 corecte;\par\pard\plain\li165\sl-310\f3\fs24\cf0\b0\i0\ul
0\strike0 \u183?\f3\fs24\cf0\b0\i\ul0\strike0 totalizate\f3\fs24\cf0\b0\i\ul0\s
trike0 corect,\f3\fs24\cf0\b0\i\ul0\strike0 centralizate,\f3\fs24\cf0\b0\i\ul0
\strike0 astfel\f3\fs24\cf0\b0\i\ul0\strike0 \u238?nc\u238?t\f3\fs24\cf0\b0\i\
ul0\strike0 s\f3\fs24\cf0\b0\i\ul0\strike0 \u259?\f3\fs24\cf0\b0\i\ul0\strike0
li\f3\fs24\cf0\b0\i\ul0\strike0 se\par\pard\plain\li345\sl-273\f3\fs24\cf0\b0\
i\ul0\strike0 asigure\f3\fs24\cf0\b0\i\ul0\strike0 o\f3\fs24\cf0\b0\i\ul0\strik
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conform\u259?\par\pard\plain\li345\sl-266\f3\fs24\cf0\b0\i\ul0\strike0 cu\f3\fs2
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0\b0\i\ul0\strike0 n\f3\fs24\cf0\b0\i\ul0\strike0 vigoare;\f3\fs24\cf0\b\i\ul0\
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ul0\strike0 i\f3\fs24\cf0\b\i\ul0\strike0 corecte\par\pard\plain\li345\sl-266\f
3\fs24\cf0\b\i\ul0\strike0 \u238?\f3\fs24\cf0\b\i\ul0\strike0 n\f3\fs24\cf0\b\i\
ul0\strike0 conturile\f3\fs24\cf0\b\i\ul0\strike0 anuale.\par\sect\sected\sbkn
one\cols1\colno1\colw11900\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plai
n\sl-200\par\pard\plain\sl-315\par\pard\plain\li2233\sl-351\f3\fs30\cf0\b\i\ul0\
strike0 2.2.2.\f3\fs30\cf0\b\i\ul0\strike0 Test\u259?rile\f3\fs30\cf0\b\i\ul0\s
trike0 de\f3\fs30\cf0\b\i\ul0\strike0 fond.\f3\fs30\cf0\b\i\ul0\strike0 Teste
le\f3\fs30\cf0\b\i\ul0\strike0 de\f3\fs30\cf0\b\i\ul0\strike0 detaliu\f3\fs30\
cf0\b\i\ul0\strike0 \u537?i\f3\fs30\cf0\b\i\ul0\strike0 proceduri\f3\fs30\cf0\

b\i\ul0\strike0 le\f3\fs30\cf0\b\i\ul0\strike0 analitice\par\pard\plain\li6030\

sl-374\f3\fs30\cf0\b\i\ul0\strike0 de\f3\fs30\cf0\b\i\ul0\strike0 fond\par\pard
\plain\sl-200\par\pard\plain\sl-230\par\pard\plain\li2125\sl-310\f3\fs28\cf0\b0\
i0\ul0\strike0 Procedurile\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\u
l0\strike0 fond\f3\fs28\cf0\b0\i0\ul0\strike0 s\u238?nt\f3\fs28\cf0\b0\i0\ul0\
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s28\cf0\b0\i0\ul0\strike0 privind\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i
0\ul0\strike0 detectarea\f3\fs28\cf0\b0\i0\ul0\strike0 denatur\u259?rilor\f3\fs
28\cf0\b0\i0\ul0\strike0 semnificative\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs2
8\cf0\b0\i0\ul0\strike0 nivelul\f3\fs28\cf0\b0\i0\ul0\strike0 afirma\u539?iilo
r\f3\fs28\cf0\b0\i0\ul0\strike0 aferente\f3\fs28\cf0\b0\i0\ul0\strike0 claselo
r\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\
i0\ul0\strike0 tranzac\u355?ii,\f3\fs28\cf0\b0\i0\ul0\strike0 soldurilor\f3\fs2
8\cf0\b0\i0\ul0\strike0 conturilor,\f3\fs28\cf0\b0\i0\ul0\strike0 descrierii\f
3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 prezent\u25
9?rii\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartelor\f3\fs28\cf0\b0\i0\ul0\strike0
fi\f3\fs28\cf0\b0\i0\ul0\strike0 nanciare.\par\pard\plain\li1700\sl-438\f3\fs28\
cf0\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 practic\u259?\f3\fs
28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?nt\u238?lnesc\
f3\fs28\cf0\b0\i0\ul0\strike0 dou\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 tipuri\f
3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 proceduri\f3\fs2
8\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 fond:\par\pard\plain\
li2060\sl-446\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i\ul0\strike
0 teste\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 detaliu\
f3\fs28\cf0\b0\i0\ul0\strike0 ale\f3\fs28\cf0\b0\i0\ul0\strike0 afirma\u539?ii
lor\f3\fs28\cf0\b0\i0\ul0\strike0 aferente\f3\fs28\cf0\b0\i0\ul0\strike0 tranz
ac\u539?iilor\f3\fs28\cf0\b0\i0\ul0\strike0 \u537?i\f3\fs28\cf0\b0\i0\ul0\strik
e0 soldurilor\f3\fs28\cf0\b0\i0\ul0\strike0 conturilor\f3\fs28\cf0\b0\i0\ul0\s
trike0 ,\par\pard\plain\li2420\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 descrierii\f
3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 prezent\u25
9?rii\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartelor\f3\fs28\cf0\b0\i0\ul0\strike0
financiare\f3\fs28\cf0\b0\i0\ul0\strike0 ,\f3\fs28\cf0\b0\i0\ul0\strike0 care\f
3\fs28\cf0\b0\i0\ul0\strike0 permit\f3\fs28\cf0\b0\i0\ul0\strike0 ob\u355?iner
ea\f3\fs28\cf0\b0\i0\ul0\strike0 probelor\par\pard\plain\li2420\sl-323\f3\fs28\
cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\
ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 privire\f3\fs28\cf0\b0\i0\ul0\str
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trike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 Recalcularea\par\pard\plain\li2125\
sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 Recalcularea\f3\fs28\cf0\b0\i0\ul0\strike0
const\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike
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fs28\cf0\b0\i\ul0\strike0 specifice\f3\fs28\cf0\b0\i\ul0\strike0 acestui\f3\fs
28\cf0\b0\i\ul0\strike0 tip\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\u
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trike0 metodele\f3\fs28\cf0\b0\i\ul0\strike0 (FIFO,\f3\fs28\cf0\b0\i\ul0\strike

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ate\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 entitate,\f3\
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 4210752}}
{\sp{\sn lineDashing}{\sv 1}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 4210752}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1850\shptop3378\shpright10481\shpbottom4085
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{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8631}}
{\sp{\sn geoBottom}{\sv 707}}

{\sp{\sn shapePath}{\sv 4}}

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0);(1260,0);(717,0);(118,0)}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
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}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8631}}
{\sp{\sn geoBottom}{\sv 707}}

{\sp{\sn shapePath}{\sv 4}}

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0);(1260,0);(717,0);(118,0)}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 10498160}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 10498160}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2226\shptop13790\shpright2325\shpbottom14004
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz144\shplid26516
{\sp{\sn shapeType}{\sv 202}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn fFilled}{\sv 0}}

{\sp{\sn fLine}{\sv 0}}

{\sp{\sn dxTextLeft}{\sv 0}}
{\sp{\sn dyTextTop}{\sv 0}}
{\sp{\sn dxTextRight}{\sv 0}}
{\sp{\sn dyTextBottom}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
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l0\strike0 analitice.\f3\fs28\cf0\b0\i0\ul0\strike0 Aceste\f3\fs28\cf0\b0\i0\u
l0\strike0 informa\u355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 s\u238?nt\par\pard\pl

ain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 agregate\f3\fs28\cf0\b0\i0\ul0\s
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?ie\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\ul0\strike0 considera
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nivel\f3\fs28\cf0\b0\i0\ul0\strike0 global\f3\fs28\cf0\b0\i0\ul0\strike0 de\
f3\fs28\cf0\b0\i0\ul0\strike0 rapoarte\f3\fs28\cf0\b0\i0\ul0\strike0 financiar
e.\f3\fs28\cf0\b0\i0\ul0\strike0 C\u238?nd\f3\fs28\cf0\b0\i0\ul0\strike0 impac
tul\f3\fs28\cf0\b0\i0\ul0\strike0 erorilor,\f3\fs28\cf0\b0\i0\ul0\strike0 cumu
lat\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i0\ul0\strike0 agregat,\p
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te\f3\fs28\cf0\b0\i0\ul0\strike0 pragul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs
28\cf0\b0\i0\ul0\strike0 semnifica\u355?ie\f3\fs28\cf0\b0\i0\ul0\strike0 cores
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3\fs28\cf0\b0\i0\ul0\strike0 con\u355?in\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 er
ori\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative\f3\fs28\cf0\b0\i0\ul0\strike0
cre\u351?te.\f3\fs28\cf0\b0\i0\ul0\strike0 Dac\u259?\f3\fs28\cf0\b0\i0\ul0\stri
ke0 acest\f3\fs28\cf0\b0\i0\ul0\strike0 risc\f3\fs28\cf0\b0\i0\ul0\strike0 se
\f3\fs28\cf0\b0\i0\ul0\strike0 situeaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 \u2
38?ntre\f3\fs28\cf0\b0\i0\ul0\strike0 limitele\par\pard\plain\li1700\sl-323\f3\
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\fs28\cf0\b0\i0\ul0\strike0 auditor\f3\fs28\cf0\b0\i0\ul0\strike0 pentru\f3\fs
28\cf0\b0\i0\ul0\strike0 riscul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b
0\i0\ul0\strike0 audit,\f3\fs28\cf0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0
\i0\ul0\strike0 poate\f3\fs28\cf0\b0\i0\ul0\strike0 trece\par\pard\plain\li170
0\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 formula
rea\f3\fs28\cf0\b0\i0\ul0\strike0 opiniei,\f3\fs28\cf0\b0\i0\ul0\strike0 sus\u
355?inut\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0
probele\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f
3\fs28\cf0\b0\i0\ul0\strike0 colectate.\f3\fs28\cf0\b0\i0\ul0\strike0 \u206?n\
f3\fs28\cf0\b0\i0\ul0\strike0 situa\u355?ia\f3\fs28\cf0\b0\i0\ul0\strike0 inve
rs\u259?,\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 c\u238?nd\f
3\fs28\cf0\b0\i0\ul0\strike0 riscul\f3\fs28\cf0\b0\i0\ul0\strike0 ca\f3\fs28\c
f0\b0\i0\ul0\strike0 situa\u355?iile\f3\fs28\cf0\b0\i0\ul0\strike0 financiare\
f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 con\u355?i
n\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 erori\f3\fs28\cf0\b0\i0\ul0\strike0 semn
ificative\f3\fs28\cf0\b0\i0\ul0\strike0 dep\u259?\u351?e\u351?te\f3\fs28\cf0\b0
\i0\ul0\strike0 nivelul\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\stri
ke0 considerat\f3\fs28\cf0\b0\i0\ul0\strike0 ca\f3\fs28\cf0\b0\i0\ul0\strike0
acceptabil\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 c\u2
59?tre\f3\fs28\cf0\b0\i0\ul0\strike0 auditor,\f3\fs28\cf0\b0\i0\ul0\strike0 ac
esta\f3\fs28\cf0\b0\i0\ul0\strike0 are\f3\fs28\cf0\b0\i0\ul0\strike0 op\u355?i
unea\f3\fs28\cf0\b0\i0\ul0\strike0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs2
8\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 aplica\par\pard\plain\
li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 proceduri\f3\fs28\cf0\b0\i0\ul0\stri

ke0 suplimentare,\f3\fs28\cf0\b0\i0\ul0\strike0 fie\f3\fs28\cf0\b0\i0\ul0\stri

ke0 de\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 convinge
\f3\fs28\cf0\b0\i0\ul0\strike0 conducerea\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259
?\f3\fs28\cf0\b0\i0\ul0\strike0 corecteze\f3\fs28\cf0\b0\i0\ul0\strike0 eroril
e\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 descope\f3\fs28\cf0
\b0\i0\ul0\strike0 rite,\f3\fs28\cf0\b0\i0\ul0\strike0 astfel\f3\fs28\cf0\b0\i0
\ul0\strike0 \u238?nc\u238?t\f3\fs28\cf0\b0\i0\ul0\strike0 riscul\f3\fs28\cf0\
b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 poat\u259?\f3\fs28\cf0
\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 redus\f3\fs28\cf0\b0\i0\ul
0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 nivelul\f3\fs28\cf0\b0\i0\ul0\strik
e0 dorit\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit
or.\par\pard\plain\li2125\sl-446\f3\fs28\cf0\b0\i0\ul0\strike0 Este\f3\fs28\cf0\
b0\i0\ul0\strike0 necesar\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0
\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 studieze\f3\fs28\cf0\b0\i0\ul
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0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 ce\f3\
fs28\cf0\b0\i0\ul0\strike0 au\f3\fs28\cf0\b0\i0\ul0\strike0 fost\par\pard\plai
n\li1700\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 identificate\f3\fs28\cf0\b0\i0\ul0
\strike0 pe\f3\fs28\cf0\b0\i0\ul0\strike0 parcursul\f3\fs28\cf0\b0\i0\ul0\stri
ke0 auditului,\f3\fs28\cf0\b0\i0\ul0\strike0 precum\f3\fs28\cf0\b0\i0\ul0\stri
ke0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike
0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 studiate\f3\fs28\cf0\b0\i0\ul0\strike0 fi
ecare\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 part
e.\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 Acestea\f3\fs28\cf
0\b0\i0\ul0\strike0 vor\f3\fs28\cf0\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0
\strike0 evaluate\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\
strike0 compara\u355?ie\f3\fs28\cf0\b0\i0\ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0
\strike0 urm\u259?toarele\f3\fs28\cf0\b0\i0\ul0\strike0 tipuri\f3\fs28\cf0\b0\
i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 materialitate:\par\pard\plain\
li2564\sl-439\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i\ul0\strike
0 eroarea\f3\fs28\cf0\b0\i\ul0\strike0 cantitativ\u259?;\par\pard\plain\li2564
\sl-324\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i\ul0\strike0 mat
erialitatea\f3\fs28\cf0\b0\i\ul0\strike0 prin\f3\fs28\cf0\b0\i\ul0\strike0 nat
ura\f3\fs28\cf0\b0\i\ul0\strike0 lor;\par\pard\plain\li2564\sl-324\f5\fs28\cf0\
b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i\ul0\strike0 materialitatea\f3\fs28\
cf0\b0\i\ul0\strike0 prin\f3\fs28\cf0\b0\i\ul0\strike0 context.\par\pard\plain
\li2125\sl-439\f3\fs28\cf0\b0\i0\ul0\strike0 O\f3\fs28\cf0\b0\i0\ul0\strike0 er
oare\f3\fs28\cf0\b0\i0\ul0\strike0 semnificativ\u259?\f3\fs28\cf0\b0\i0\ul0\str
ike0 cantitativ\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\s
trike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 relativ\f3\fs28\cf0\b0\i0\ul0\strike0
simplu\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 identif
icat,\f3\fs28\cf0\b0\i0\ul0\strike0 atunci\f3\fs28\cf0\b0\i0\ul0\strike0 c\u23
8?nd\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b
0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike0 evaluat\u259?\f3\fs28\cf0\b0
\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 compara\u355?ie\f3\fs28\
cf0\b0\i0\ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 materialitatea\f3\fs28\
cf0\b0\i0\ul0\strike0 general\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf
0\b0\i0\ul0\strike0 auditului.\f3\fs28\cf0\b0\i0\ul0\strike0 Cu\f3\fs28\cf0\b0
\i0\ul0\strike0 toate\f3\fs28\cf0\b0\i0\ul0\strike0 acestea,\par\pard\plain\li
1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 evaluarea\f3\fs28\cf0\b0\i0\ul0\strike
0 impactului\f3\fs28\cf0\b0\i0\ul0\strike0 erorilor\f3\fs28\cf0\b0\i0\ul0\stri
ke0 calitative\f3\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\ul0\strike
0 mai\f3\fs28\cf0\b0\i0\ul0\strike0 dificil\u259?\f3\fs28\cf0\b0\i0\ul0\strike
0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 necesit\u259?\f3\fs28\cf0\b0\i0\ul0\st
rike0 niveluri\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 semni
ficative\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 aplica
re\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 ra\u355?ionam
entului\f3\fs28\cf0\b0\i0\ul0\strike0 profesional.\f3\fs28\cf0\b0\i0\ul0\strike
0 Al\u355?i\f3\fs28\cf0\b0\i0\ul0\strike0 factori\f3\fs28\cf0\b0\i0\ul0\strike

0 ce\f3\fs28\cf0\b0\i0\ul0\strike0 trebuie\par\pard\plain\li1700\sl-323\f3\fs2
8\cf0\b0\i0\ul0\strike0 examina\u355?i\f3\fs28\cf0\b0\i0\ul0\strike0 s\u238?nt\
f3\fs28\cf0\b0\i0\ul0\strike0 impactul\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs
28\cf0\b0\i0\ul0\strike0 absen\u355?a\f3\fs28\cf0\b0\i0\ul0\strike0 dezv\u259?
luirilor\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 r
apoartele\f3\fs28\cf0\b0\i0\ul0\strike0 financiare\f3\fs28\cf0\b0\i0\ul0\strike
0 \u351?i\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 utilizarea
\f3\fs28\cf0\b0\i0\ul0\strike0 tehnicilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\
fs28\cf0\b0\i0\ul0\strike0 estimare.\par\pard\plain\li2125\sl-439\f3\fs28\cf0\b
0\i0\ul0\strike0 Se\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\stri
ke0 efectua\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike
0 o\f3\fs28\cf0\b0\i0\ul0\strike0 evaluare\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3
\fs28\cf0\b0\i0\ul0\strike0 rezultatelor\f3\fs28\cf0\b0\i0\ul0\strike0 test\u2
59?rii\f3\fs28\cf0\b0\i0\ul0\strike0 controalelor\f3\fs28\cf0\b0\i0\ul0\strike0
interne,\f3\fs28\cf0\b0\i0\ul0\strike0 pentru\f3\fs28\cf0\b0\i0\ul0\strike0
a\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i
0\ul0\strike0 convinge\f3\fs28\cf0\b0\i0\ul0\strike0 c\u259?\f3\fs28\cf0\b0\i0
\ul0\strike0 exist\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 niveluri\f3\fs28\cf0\b0
\i0\ul0\strike0 adecvate\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul
0\strike0 asigur\u259?ri\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul
0\strike0 audit.\f3\fs28\cf0\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\s
trike0 cazul\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strik
e0 care\par\pard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 auditorul\f3
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f0\b0\i0\ul0\strike0 ex\f3\fs28\cf0\b0\i0\ul0\strike0 isten\u355?a\f3\fs28\cf0\
b0\i0\ul0\strike0 unei\f3\fs28\cf0\b0\i0\ul0\strike0 erori\f3\fs28\cf0\b0\i0\u
l0\strike0 semnificative,\f3\fs28\cf0\b0\i0\ul0\strike0 trebuie\f3\fs28\cf0\b0
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{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop5593\shpright10946\shpbottom6962
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz41\shplid18955
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1369}}

{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1369);(9073,1369);(9073,0);(0,0);(0,1369)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 11236423}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop7240\shpright10946\shpbottom8609
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz80\shplid18955
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1369}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1369);(9073,1369);(9073,0);(0,0);(0,1369)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop7240\shpright10946\shpbottom8609
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz81\shplid18955
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1369}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1369);(9073,1369);(9073,0);(0,0);(0,1369)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}

{\sp{\sn lineColor}{\sv 12355682}}

{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop8874\shpright10946\shpbottom9975
\shpfhdr0\shpbxpage\shpbypage
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1101}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1101);(9073,1101);(9073,0);(0,0);(0,1101)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop8874\shpright10946\shpbottom9975
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz119\shplid18955
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1101}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1101);(9073,1101);(9073,0);(0,0);(0,1101)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 13081985}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop10432\shpright10946\shpbottom12015
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz140\shplid18955
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}

{\sp{\sn fFlipV}{\sv 0}}

{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1583}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1583);(9073,1583);(9073,0);(0,0);(0,1583)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1873\shptop10432\shpright10946\shpbottom12015
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz141\shplid18955
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9073}}
{\sp{\sn geoBottom}{\sv 1583}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,1583);(9073,1583);(9073,0);(0,0);(0,1583)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 13939873}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2386\shptop3362\shpright9994\shpbottom4071
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{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 7608}}
{\sp{\sn geoBottom}{\sv 709}}
{\sp{\sn shapePath}{\sv 4}}
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3);(56,18);(48,23);(41,28);(35,35);(28,41);(23,48);(18,56);(13,64);(9,72);(6,81)
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0,280);(0,300);(0,319);(0,337);(0,354);(0,372);(0,390);(0,409);(0,429);(0,450);(
0,474);(0,499);(0,527);(0,557);(0,591);(0,591);(0,600);(2,610);(3,619);(6,628);(
9,637);(13,645);(18,653);(23,661);(28,668);(35,674);(41,681);(48,686);(56,691);(

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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn dyTextTop}{\sv 0}}
{\sp{\sn dxTextRight}{\sv 0}}
{\sp{\sn dyTextBottom}{\sv 0}}
{\sp{\sn fBehindDocument}{\sv 1}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn pibFlags}{\sv 2}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2644\shptop11788\shpright5744\shpbottom12563
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz137\shplid18970
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 3100}}
{\sp{\sn geoBottom}{\sv 775}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 12815712}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 12815712}}
{\sp{\sn lineType}{\sv 0}}

{\sp{\sn fArrowheadsOK}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6168\shptop10741\shpright9268\shpbottom11516
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz145\shplid18970
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 3100}}
{\sp{\sn geoBottom}{\sv 775}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
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{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6168\shptop10741\shpright9268\shpbottom11516
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz146\shplid18970
{\sp{\sn fFlipH}{\sv 0}}
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{\sp{\sn pSegmentInfo}{\sv 2;757;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 12815712}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 12815712}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6178\shptop11788\shpright9278\shpbottom12563
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz151\shplid18970
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 3100}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
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{\sp{\sn geoRight}{\sv 5626}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 1710618}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
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{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft5015\shptop2342\shpright10641\shpbottom3811
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz88\shplid18990
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}

{\sp{\sn geoRight}{\sv 5626}}

{\sp{\sn geoBottom}{\sv 1469}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft5015\shptop2342\shpright10641\shpbottom3811
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\shpwr3\shpwrk0\shpfblwtxt1\shpz89\shplid18990
{\sp{\sn fFlipH}{\sv 0}}
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 5626}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
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}}
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 1710618}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 1710618}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft5005\shptop6828\shpright10641\shpbottom8433
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz124\shplid18990
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 5636}}
{\sp{\sn geoBottom}{\sv 1605}}
{\sp{\sn shapePath}{\sv 4}}
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36,268);(5636,268);(5636,268)}}
{\sp{\sn pSegmentInfo}{\sv 2;547;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft5005\shptop6828\shpright10641\shpbottom8433
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz125\shplid18990
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}

{\sp{\sn rotation}{\sv 0}}

{\sp{\sn geoRight}{\sv 5636}}
{\sp{\sn geoBottom}{\sv 1605}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn pSegmentInfo}{\sv 2;547;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4

5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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mijloacelor\f3\fs28\cf0\b0\i\ul0\strike0 publice\f3\fs28\cf0\b0\i\ul0\strike0
\u351?i\f3\fs28\cf0\b0\i\ul0\strike0 gestionarea\par\pard\plain\li1772\sl-324\f
3\fs28\cf0\b0\i\ul0\strike0 patrimoniului\f3\fs28\cf0\b0\i\ul0\strike0 public\f
3\fs28\cf0\b0\i\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i\ul0\strike0 anul\f3\fs28\
cf0\b0\i\ul0\strike0 2009,\f3\fs28\cf0\b0\i\ul0\strike0 sub\f3\fs28\cf0\b0\i\u
l0\strike0 toate\f3\fs28\cf0\b0\i\ul0\strike0 aspectele\f3\fs28\cf0\b0\i\ul0\s
trike0 semnificative,\f3\fs28\cf0\b0\i\ul0\strike0 au\f3\fs28\cf0\b0\i\ul0\str
ike0 fost\par\pard\plain\li1772\sl-323\f3\fs28\cf0\b0\i\ul0\strike0 efectuate\f
3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 c\u259?tre\f3\fs28
\cf0\b0\i\ul0\strike0 XXX\f3\fs28\cf0\b0\i\ul0\strike0 legal\f3\fs28\cf0\b0\i\
ul0\strike0 \u351?i\f3\fs28\cf0\b0\i\ul0\strike0 regulamentar,\f3\fs28\cf0\b0\
i\ul0\strike0 cu\f3\fs28\cf0\b0\i\ul0\strike0 excep\u355?ia\f3\fs28\cf0\b0\i\u
l0\strike0 efectelor\f3\fs28\cf0\b0\i\ul0\strike0 posibile\f3\fs28\cf0\b0\i\ul
0\strike0 ale\par\pard\plain\li1772\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 aspecte
lor\f3\fs28\cf0\b0\i\ul0\strike0 ce\f3\fs28\cf0\b0\i\ul0\strike0 \u355?in\f3\f
s28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 realizarea\f3\fs28\cf
0\b0\i\ul0\strike0 achizi\u355?iilor\f3\fs28\cf0\b0\i\ul0\strike0 publice\f3\f
s28\cf0\b0\i\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b
0\i\ul0\strike0 neasigurarea\f3\fs28\cf0\b0\i\ul0\strike0 \u238?ncas\u259?rii\
par\pard\plain\li1772\sl-317\f3\fs28\cf0\b0\i\ul0\strike0 depline\f3\fs28\cf0\b0
\i\ul0\strike0 a\f3\fs28\cf0\b0\i\ul0\strike0 veniturilor.\par\pard\plain\li17
00\sl-323\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b\i0\ul0\strike0 O
pinie\f3\fs28\cf0\b\i0\ul0\strike0 contar\u259?\par\pard\plain\li1700\sl-367\f3
\fs28\cf0\b0\i0\ul0\strike0 Potrivit\f3\fs28\cf0\b0\i0\ul0\strike0 Standardelor
\f3\fs28\cf0\b0\i0\ul0\strike0 Cur\u355?ii\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3
\fs28\cf0\b0\i0\ul0\strike0 Conturi,\f3\fs28\cf0\b\i\ul0\strike0 auditorul\f3\
fs28\cf0\b\i\ul0\strike0 trebuie\f3\fs28\cf0\b\i\ul0\strike0 s\u259?\f3\fs28\c
f0\b\i\ul0\strike0 exprime\f3\fs28\cf0\b\i\ul0\strike0 o\f3\fs28\cf0\b\i\ul0\s
trike0 opinie\par\pard\plain\li1700\sl-331\f3\fs28\cf0\b\i\ul0\strike0 contrar\
u259?\f3\fs28\cf0\b\i\ul0\strike0 atunci\f3\fs28\cf0\b\i\ul0\strike0 c\u238?nd
\f3\fs28\cf0\b\i\ul0\strike0 dup\u259?\f3\fs28\cf0\b\i\ul0\strike0 ce\f3\fs28\
cf0\b\i\ul0\strike0 a\f3\fs28\cf0\b\i\ul0\strike0 ob\u355?inut\f3\fs28\cf0\b\i
\ul0\strike0 probe\f3\fs28\cf0\b\i\ul0\strike0 de\f3\fs28\cf0\b\i\ul0\strike0
audit\f3\fs28\cf0\b\i\ul0\strike0 suficiente\f3\fs28\cf0\b\i\ul0\strike0 \u35
1?i\f3\fs28\cf0\b\i\ul0\strike0 adecvate,\par\pard\plain\li1700\sl-324\f3\fs28\
cf0\b\i\ul0\strike0 concluz\f3\fs28\cf0\b\i\ul0\strike0 ioneaz\u259?\f3\fs28\cf0
\b\i\ul0\strike0 c\u259?\f3\fs28\cf0\b\i\ul0\strike0 denatur\u259?rile,\f3\fs2
8\cf0\b\i\ul0\strike0 individuale\f3\fs28\cf0\b\i\ul0\strike0 sau\f3\fs28\cf0\
b\i\ul0\strike0 cumulate,\f3\fs28\cf0\b\i\ul0\strike0 s\u238?nt\f3\fs28\cf0\b\
i\ul0\strike0 at\u238?t\f3\fs28\cf0\b\i\ul0\strike0 semnificative,\par\pard\pl
ain\li1700\sl-316\f3\fs28\cf0\b\i\ul0\strike0 c\u238?t\f3\fs28\cf0\b\i\ul0\strik
e0 \u351?i\f3\fs28\cf0\b\i\ul0\strike0 permanente\f3\fs28\cf0\b\i\ul0\strike0
pentru\f3\fs28\cf0\b\i\ul0\strike0 situa\u355?iile\f3\fs28\cf0\b\i\ul0\strike0
financiare\f3\fs28\cf0\b0\i0\ul0\strike0 (SIA\f3\fs28\cf0\b0\i0\ul0\strike0
705,\f3\fs28\cf0\b0\i0\ul0\strike0 pct.8).\par\pard\plain\li1700\sl-316\f3\fs28
\cf0\b0\i0\ul0\strike0 Exemplu\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\
i0\ul0\strike0 opinie\f3\fs28\cf0\b0\i0\ul0\strike0 contrar\u259?\f3\fs28\cf0\
b0\i0\ul0\strike0 standardizat\u259?:\par\pard\plain\sl-200\par\pard\plain\sl-2
59\par\pard\plain\li2716\sl-311\f3\fs28\cf0\b\i\ul0\strike0 Opinie\f3\fs28\cf0\b
\i\ul0\strike0 contrar\u259?\f3\fs28\cf0\b\i\ul0\strike0 privind\f3\fs28\cf0\b
\i\ul0\strike0 rapoartele\f3\fs28\cf0\b\i\ul0\strike0 financiare\f3\fs28\cf0\b
\i0\ul0\strike0 :\par\pard\plain\li2010\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 \u2
06?n\f3\fs28\cf0\b0\i0\ul0\strike0 opinia\f3\fs28\cf0\b0\i0\ul0\strike0 echipe
i\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit,\f3\fs2

8\cf0\b0\i0\ul0\strike0 datorit\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 semnifica\

u355?iei\f3\fs28\cf0\b0\i0\ul0\strike0 aspectului\f3\fs28\cf0\b0\i0\ul0\strike0
descris\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\par\pard\plain\li2010\sl-317\f3
\fs28\cf0\b0\i0\ul0\strike0 paragraful\f3\fs28\cf0\b0\i0\ul0\strike0 privind\f3
\fs28\cf0\b0\i0\ul0\strike0 opinia\f3\fs28\cf0\b0\i0\ul0\strike0 contrar\u259?
,\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartele\f3\fs28\cf0\b0\i0\ul0\strike0 finan
ciare\f3\fs28\cf0\b0\i0\ul0\strike0 nu\f3\fs28\cf0\b0\i0\ul0\strike0 ofer\u259
?\f3\fs28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 imagine\par\pa
rd\plain\li2010\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 real\u259?\f3\fs28\cf0\b0\i
0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 fidel\u259?\f3\fs28\cf0\b0
\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 situa\u355?iei\f3\fs28\cf0\b0\
i0\ul0\strike0 patrimoniale\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\
b0\i0\ul0\strike0 celei\f3\fs28\cf0\b0\i0\ul0\strike0 financiare\f3\fs28\cf0\b
0\i0\ul0\strike0 ale\f3\fs28\cf0\b0\i0\ul0\strike0 entit\u259?\u355?ii\par\par
d\plain\li2010\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 (denumirea),\f3\fs28\cf0\b0\
i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 data\f3\fs28\cf0\b0\i0\ul0\str
ike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 31.12.2008,\f3\fs28\cf0\b0\i0\ul0\strike
0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 conformitate\f3\fs28\cf0\b0\i0\ul0\str
ike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 standardele\f3\fs28\cf0\b0\i0\ul0\strike
0 de\par\pard\plain\li2010\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 contabilitate.\
par\pard\plain\li2730\sl-316\f3\fs28\cf0\b\i\ul0\strike0 Opinie\f3\fs28\cf0\b\i\
ul0\strike0 contrar\u259?\f3\fs28\cf0\b\i\ul0\strike0 privind\f3\fs28\cf0\b\i\
ul0\strike0 regularitatea\f3\fs28\cf0\b0\i0\ul0\strike0 :\par\pard\plain\li2082
\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 opi
nia\f3\fs28\cf0\b0\i0\ul0\strike0 echipei\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\
fs28\cf0\b0\i0\ul0\strike0 audit,\f3\fs28\cf0\b0\i0\ul0\strike0 datorit\u259?\
f3\fs28\cf0\b0\i0\ul0\strike0 semnifica\u355?iei\f3\fs28\cf0\b0\i0\ul0\strike0
aspectului\f3\fs28\cf0\b0\i0\ul0\strike0 descris\f3\fs28\cf0\b0\i0\ul0\strike0
\u238?n\par\pard\plain\li2010\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 paragraful\
f3\fs28\cf0\b0\i0\ul0\strike0 privind\f3\fs28\cf0\b0\i0\ul0\strike0 opinia\f3\
fs28\cf0\b0\i0\ul0\strike0 contrar\u259?,\f3\fs28\cf0\b0\i0\ul0\strike0 gestio
narea\f3\fs28\cf0\b0\i0\ul0\strike0 mijloacelor\f3\fs28\cf0\b0\i0\ul0\strike0
publice\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\par\pard\plain\li2010\sl-317\f3\f
s28\cf0\b0\i0\ul0\strike0 administrarea\f3\fs28\cf0\b0\i0\ul0\strike0 patrimoni
ului\f3\fs28\cf0\b0\i0\ul0\strike0 public\f3\fs28\cf0\b0\i0\ul0\strike0 nu\f3\
fs28\cf0\b0\i0\ul0\strike0 s-au\f3\fs28\cf0\b0\i0\ul0\strike0 efectuat\f3\fs28
\cf0\b0\i0\ul0\strike0 legal\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0
\b0\i0\ul0\strike0 regulamentar.\par\pard\plain\sl-200\par\pard\plain\sl-351\pa
r\pard\plain\li1844\sl-291\f3\fs28\cf0\b0\i\ul0\strike0 De\f3\fs28\cf0\b0\i\ul0\
strike0 exemplu:\f3\fs24\cf0\b\i0\ul0\strike0 Opinie\f3\fs24\cf0\b\i0\ul0\stri
ke0 contrar\u259?\f3\fs24\cf0\b\i0\ul0\strike0 privind\f3\fs24\cf0\b\i0\ul0\st
rike0 rapoartele\f3\fs24\cf0\b\i0\ul0\strike0 financiare:\par\pard\plain\li242
0\sl-297\f3\fs24\cf0\b0\i\ul0\strike0 \u206?n\f3\fs24\cf0\b0\i\ul0\strike0 opin
ia\f3\fs24\cf0\b0\i\ul0\strike0 auditului,\f3\fs24\cf0\b0\i\ul0\strike0 \u355?
in\u238?ndu\f3\fs24\cf0\b0\i\ul0\strike0 -\f3\fs24\cf0\b0\i\ul0\strike0 se\f3\fs
24\cf0\b0\i\ul0\strike0 cont\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i\
ul0\strike0 efectele\f3\fs24\cf0\b0\i\ul0\strike0 denatur\u259?rilor\f3\fs24\c
f0\b0\i\ul0\strike0 semnificative,\par\pard\plain\li1700\sl-302\f3\fs24\cf0\b0\
i\ul0\strike0 condi\u355?ionate\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\
i\ul0\strike0 diminuarea\f3\fs24\cf0\b0\i\ul0\strike0 soldurilor\f3\fs24\cf0\b
0\i\ul0\strike0 mijloacelor\f3\fs24\cf0\b0\i\ul0\strike0 fixe\f3\fs24\cf0\b0\i
\ul0\strike0 \u238?n\f3\fs24\cf0\b0\i\ul0\strike0 sum\f3\fs24\cf0\b0\i\ul0\str
ike0 \u259?\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i\ul0\strike0 1,9\f
3\fs24\cf0\b0\i\ul0\strike0 mil.lei,\f3\fs24\cf0\b0\i\ul0\strike0 majorarea\pa
r\pard\plain\li1700\sl-295\f3\fs24\cf0\b0\i\ul0\strike0 ne\u238?ntemeiat\u259?\f
3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\strike0 crean\u539?elor\f3\
fs24\cf0\b0\i\ul0\strike0 \u238?n\f3\fs24\cf0\b0\i\ul0\strike0 sum\u259?\f3\fs
24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i\ul0\strike0 3,1\f3\fs24\cf0\b0\i\u
l0\strike0 mil.lei\f3\fs24\cf0\b0\i\ul0\strike0 \u351?i\f3\fs24\cf0\b0\i\ul0\s
trike0 de\f3\fs24\cf0\b0\i\ul0\strike0 raportarea\f3\fs24\cf0\b0\i\ul0\strike0

necomplet\u259?\f3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\strike0
lucr\u259?rilor\par\pard\plain\li1700\sl-302\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\
fs24\cf0\b0\i\ul0\strike0 repara\u539?ii\f3\fs24\cf0\b0\i\ul0\strike0 capitale
\f3\fs24\cf0\b0\i\ul0\strike0 \u238?n\f3\fs24\cf0\b0\i\ul0\strike0 sum\f3\fs24
\cf0\b0\i\ul0\strike0 \u259?\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i\u
l0\strike0 4,9\f3\fs24\cf0\b0\i\ul0\strike0 mil.lei,\f3\fs24\cf0\b0\i\ul0\stri
ke0 Raportul\f3\fs24\cf0\b0\i\ul0\strike0 financiar\f3\fs24\cf0\b0\i\ul0\strik
e0 nu\f3\fs24\cf0\b0\i\ul0\strike0 ofer\u259?\f3\fs24\cf0\b0\i\ul0\strike0 o\
f3\fs24\cf0\b0\i\ul0\strike0 imagine\f3\fs24\cf0\b0\i\ul0\strike0 real\u259?\p
ar\pard\plain\li1700\sl-295\f3\fs24\cf0\b0\i\ul0\strike0 \u351?i\f3\fs24\cf0\b0\
i\ul0\strike0 fidel\u259?\f3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\
strike0 situa\u355?iei\f3\fs24\cf0\b0\i\ul0\strike0 patrimoniale\f3\fs24\cf0\b
0\i\ul0\strike0 \u351?i\f3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\st
rike0 celei\f3\fs24\cf0\b0\i\ul0\strike0 financiare\f3\fs24\cf0\b0\i\ul0\strik
e0 ale\f3\fs24\cf0\b0\i\ul0\strike0 XXX,\f3\fs24\cf0\b0\i\ul0\strike0 la\f3\f
s24\cf0\b0\i\ul0\strike0 data\f3\fs24\cf0\b0\i\ul0\strike0 de\f3\fs24\cf0\b0\i
\ul0\strike0 31.12.2009.\par\pard\plain\li2420\sl-309\f3\fs24\cf0\b\i0\ul0\stri
ke0 Opinie\f3\fs24\cf0\b\i0\ul0\strike0 contr\f3\fs24\cf0\b\i0\ul0\strike0 ar\u
259?\f3\fs24\cf0\b\i0\ul0\strike0 privind\f3\fs24\cf0\b\i0\ul0\strike0 regular
itatea:\par\pard\plain\li2420\sl-288\f3\fs24\cf0\b0\i\ul0\strike0 \u206?n\f3\fs2
4\cf0\b0\i\ul0\strike0 opinia\f3\fs24\cf0\b0\i\ul0\strike0 auditului,\f3\fs24\
cf0\b0\i\ul0\strike0 efectele\f3\fs24\cf0\b0\i\ul0\strike0 denatur\u259?rilor\
f3\fs24\cf0\b0\i\ul0\strike0 semnificative\f3\fs24\cf0\b0\i\ul0\strike0 au\f3\
fs24\cf0\b0\i\ul0\strike0 fost\f3\fs24\cf0\b0\i\ul0\strike0 condi\u355?ionate\
f3\fs24\cf0\b0\i\ul0\strike0 de\par\sect\sected\sbknone\cols2\colno1\colw9810\c
olsr10\colno2\colw2080\pard\plain\li1700\sl-302\f3\fs24\cf0\b0\i\ul0\strike0 ner
espectarea\f3\fs24\cf0\b0\i\ul0\strike0 principiilor\f3\fs24\cf0\b0\i\ul0\stri
ke0 privind\f3\fs24\cf0\b0\i\ul0\strike0 organizarea\f3\fs24\cf0\b0\i\ul0\st
rike0 \u351?i\f3\fs24\cf0\b0\i\ul0\strike0 desf\u259?\u351?urarea\par\pard\p
lain\li0\sl-302\column\f3\fs24\cf0\b0\i\ul0\strike0 achizi\u355?iilor;\par\sect\
sected\sbknone\cols1\colno1\colw11900\pard\plain\li1700\sl-295\f3\fs24\cf0\b0\i\
ul0\strike0 ne\u238?nregistrarea\f3\fs24\cf0\b0\i\ul0\strike0 regulamentar\u259
?\f3\fs24\cf0\b0\i\ul0\strike0 la\f3\fs24\cf0\b0\i\ul0\strike0 gestionarii\f3\
fs24\cf0\b0\i\ul0\strike0 bunurilor\f3\fs24\cf0\b0\i\ul0\strike0 publice\f3\fs
24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\strike0 valorii\f3\fs24\cf0\b0\
i\ul0\strike0 \u351?i\f3\fs24\cf0\b0\i\ul0\strike0 a\f3\fs24\cf0\b0\i\ul0\stri
ke0 drepturilor\par\pard\plain\li1700\sl-302\f3\fs24\cf0\b0\i\ul0\strike0 de\f3
\fs24\cf0\b0\i\ul0\strike0 proprietate\f3\fs24\cf0\b0\i\ul0\strike0 asupra\f3\
fs24\cf0\b0\i\ul0\strike0 acestora\f3\fs24\cf0\b0\i0\ul0\strike0 ;\f3\fs24\cf0\
b0\i\ul0\strike0 acceptarea\f3\fs24\cf0\b0\i\ul0\strike0 spre\f3\fs24\cf0\b0\i
\ul0\strike0 examinare,\f3\fs24\cf0\b0\i\ul0\strike0 aprobare,\f3\fs24\cf0\b0\
i\ul0\strike0 contractare\f3\fs24\cf0\b0\i\ul0\strike0 \u351?i\par\pard\plain\
li1700\sl-295\f3\fs24\cf0\b0\i\ul0\strike0 finan\u355?are\f3\fs24\cf0\b0\i\ul0\s
trike0 a\f3\fs24\cf0\b0\i\ul0\strike0 unor\f3\fs24\cf0\b0\i\ul0\strike0 proie
cte\f3\fs24\cf0\b0\i\ul0\strike0 \u238?n\f3\fs24\cf0\b0\i\ul0\strike0 condi\u3
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oferi\f3\fs28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 baz\u259?
\f3\fs28\cf0\b0\i0\ul0\strike0 pentru\f3\fs28\cf0\b0\i0\ul0\strike0 opinia\f3\
fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit.\f3\fs28\cf0
\b0\i0\ul0\strike0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 acest\par\pard\plain\

li2024\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 sens,\f3\fs28\cf0\b0\i0\ul0\strike0
nu\f3\fs28\cf0\b0\i0\ul0\strike0 exprim\u259?m\f3\fs28\cf0\b0\i0\ul0\strike0
nici\f3\fs28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 opinie\f3\f
s28\cf0\b0\i0\ul0\strike0 cu\f3\fs28\cf0\b0\i0\ul0\strike0 privire\f3\fs28\cf0
\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 rapoartele\f3\fs28\cf0\b0\
i0\ul0\strike0 financiare\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0
\i0\ul0\strike0 cu\par\pard\plain\li2024\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 p
rivire\f3\fs28\cf0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 regulari
tate.\par\pard\plain\sl-200\par\pard\plain\sl-302\par\pard\plain\li1844\sl-311\f
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0\i\ul0\strike0 :\f3\fs28\cf0\b0\i\ul0\strike0 Nu\f3\fs28\cf0\b0\i\ul0\strike0
am\f3\fs28\cf0\b0\i\ul0\strike0 urm\u259?rit\f3\fs28\cf0\b0\i\ul0\strike0 inv
entarierea\f3\fs28\cf0\b0\i\ul0\strike0 faptic\u259?\f3\fs28\cf0\b0\i\ul0\strik
e0 a\f3\fs28\cf0\b0\i\ul0\strike0 patrimoniului\f3\fs28\cf0\b0\i\ul0\strike0
\u238?ntreprinderii\par\pard\plain\li1844\sl-317\f3\fs28\cf0\b0\i\ul0\strike0 \u
537?i\f3\fs28\cf0\b0\i\ul0\strike0 nu\f3\fs28\cf0\b0\i\ul0\strike0 am\f3\fs28\
cf0\b0\i\ul0\strike0 ob\u539?inut\f3\fs28\cf0\b0\i\ul0\strike0 informa\u539?ii
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r\pard\plain\li1844\sl-317\f3\fs28\cf0\b0\i\ul0\strike0 patrimoniului\f3\fs28\cf
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28\cf0\b0\i\ul0\strike0 ne\u238?nregistrarea\f3\fs28\cf0\b0\i\ul0\strike0 crea
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cf0\b0\i\ul0\strike0 3,\f3\fs28\cf0\b0\i\ul0\strike0 5\f3\fs28\cf0\b0\i\ul0\stri
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\par\pard\plain\li1844\sl-316\f3\fs28\cf0\b0\i\ul0\strike0 imposibilit\u259?\u53
9?ii\f3\fs28\cf0\b0\i\ul0\strike0 ob\u539?inerii\f3\fs28\cf0\b0\i\ul0\strike0
probelor\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 audit\f3
\fs28\cf0\b0\i\ul0\strike0 suficiente\f3\fs28\cf0\b0\i\ul0\strike0 \u537?i\f3\

fs28\cf0\b0\i\ul0\strike0 adecvate\f3\fs28\cf0\b0\i\ul0\strike0 care\f3\fs28\c

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\cf0\b0\i\ul0\strike0 acestor\f3\fs28\cf0\b0\i\ul0\strike0 situa\u539?ii\f3\fs
28\cf0\b0\i\ul0\strike0 .\par\pard\plain\li1844\sl-439\f3\fs28\cf0\b0\i0\ul0\str
ike0 Atunci\f3\fs28\cf0\b0\i0\ul0\strike0 c\u238?nd\f3\fs28\cf0\b0\i0\ul0\strik
e0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 exprim\u259?\f3\fs28\cf0\b0\i0\ul0\
strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 opinie\f3\fs28\cf0\b0\i0\ul0\strike0
modificat\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 ,\f3\fs28\cf0\b0\i0\ul0\strike0 e
ste\f3\fs28\cf0\b0\i0\ul0\strike0 necesar\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\
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\i\ul0\strike0 a\f3\fs28\cf0\b\i\ul0\strike0 ob\u355?ine\f3\fs28\cf0\b\i\ul0\s
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\f3\fs28\cf0\b\i\ul0\strike0 suficiente\f3\fs28\cf0\b\i\ul0\strike0 \u351?i\f3
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\b0\i\ul0\strike0 neconform\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 ;\par\pard\plai
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ike0 inventarierea\f3\fs28\cf0\b0\i\ul0\strike0 stocurilor\f3\fs28\cf0\b0\i\ul

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s\u259?\f3\fs28\cf0\b0\i\ul0\strike0 solicite\f3\fs28\cf0\b0\i\ul0\strike0 c
onfirm\u259?ri\par\pard\plain\li2781\sl-324\f3\fs28\cf0\b0\i\ul0\strike0 externe
\f3\fs28\cf0\b0\i\ul0\strike0 pentru\f3\fs28\cf0\b0\i\ul0\strike0 soldurile\f3
\fs28\cf0\b0\i\ul0\strike0 specifice\f3\fs28\cf0\b0\i\ul0\strike0 ale\f3\fs28\
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i0\ul0\strike0 naturii\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(157,0);(144,1);(131,2);(119,5);(107,8);(96,12);(
85,18);(74,23);(64,30);(55,38);(46,46);(38,55);(30,64);(23,74);(18,85);(12,96);(
8,107);(5,119);(2,131);(1,144);(0,157);(0,157);(0,202);(0,242);(0,279);(0,312);(
0,343);(0,371);(0,398);(0,423);(0,447);(0,471);(0,494);(0,518);(0,543);(0,570);(
0,598);(0,629);(0,662);(0,699);(0,739);(0,784);(0,784);(1,797);(2,810);(5,822);(
8,834);(12,845);(18,856);(23,867);(30,877);(38,886);(46,895);(55,903);(64,911);(
74,918);(85,923);(96,929);(107,933);(119,936);(131,939);(144,940);(157,941);(157
,941);(791,941);(1365,941);(1886,941);(2360,941);(2794,941);(3195,941);(3569,941
);(3923,941);(4264,941);(4599,941);(4933,941);(5274,941);(5628,941);(6002,941);(
6403,941);(6837,941);(7311,941);(7832,941);(8406,941);(9040,941);(9040,941);(905
3,940);(9066,939);(9078,936);(9090,933);(9101,929);(9112,923);(9123,918);(9133,9
11);(9142,903);(9151,895);(9159,886);(9167,877);(9174,867);(9179,856);(9185,845)
;(9189,834);(9192,822);(9195,810);(9196,797);(9197,784);(9197,784);(9197,739);(9
197,699);(9197,662);(9197,629);(9197,598);(9197,570);(9197,543);(9197,518);(9197
,494);(9197,471);(9197,447);(9197,423);(9197,398);(9197,371);(9197,343);(9197,31
2);(9197,279);(9197,242);(9197,202);(9197,157);(9197,157);(9196,144);(9195,131);
(9192,119);(9189,107);(9185,96);(9179,85);(9174,74);(9167,64);(9159,55);(9151,46

);(9142,38);(9133,30);(9123,23);(9112,18);(9101,12);(9090,8);(9078,5);(9066,2);(
9053,1);(9040,0);(9040,0);(8406,0);(7832,0);(7311,0);(6837,0);(6403,0);(6002,0);
(5628,0);(5274,0);(4933,0);(4599,0);(4264,0);(3923,0);(3569,0);(3195,0);(2794,0)
;(2360,0);(1886,0);(1365,0);(791,0);(157,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;337;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1981\shptop13299\shpright2275\shpbottom13562
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz163\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 294}}
{\sp{\sn geoBottom}{\sv 263}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(39,255);(0,262);(255,8);(294,0);(39,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 10921638}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2020\shptop13554\shpright2275\shpbottom13299
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz164\shplid34236

{\sp{\sn shapeType}{\sv 20}}

{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 10921638}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2001\shptop13299\shpright2275\shpbottom13558
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz165\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 274}}
{\sp{\sn geoBottom}{\sv 259}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(20,255);(0,259);(255,4);(274,0);(20,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 10921638}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1981\shptop13303\shpright2255\shpbottom13562
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz166\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 274}}
{\sp{\sn geoBottom}{\sv 259}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(20,255);(0,258);(255,4);(274,0);(20,255)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 11382189}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}

}}
{\shp{\*\shpinst\shpleft1949\shptop13307\shpright2236\shpbottom13583
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz167\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 287}}
{\sp{\sn geoBottom}{\sv 276}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(32,254);(0,276);(255,21);(286,0);(32,254)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 11842740}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1981\shptop13562\shpright2236\shpbottom13307
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz168\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 11842740}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft9999\shptop13840\shpright10275\shpbottom14127
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz169\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 276}}
{\sp{\sn geoBottom}{\sv 287}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,286);(22,255);(276,0);(255,32);(0,286)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}

{\sp{\sn lineWidth}{\sv 12700}}

{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft9999\shptop14127\shpright10253\shpbottom13872
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz170\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10020\shptop13801\shpright10283\shpbottom14095
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz171\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 263}}
{\sp{\sn geoBottom}{\sv 294}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,294);(8,254);(262,0);(254,39);(0,294)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14408667}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10020\shptop14095\shpright10275\shpbottom13840
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz172\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 14408667}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}

{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10020\shptop13821\shpright10279\shpbottom14095
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz173\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 259}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(4,255);(258,0);(254,20);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14408667}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10024\shptop13801\shpright10283\shpbottom14075
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz174\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 259}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(4,254);(259,0);(255,19);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14606046}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10028\shptop13400\shpright10283\shpbottom14056
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz175\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 255}}

{\sp{\sn geoBottom}{\sv 656}}

{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,656);(0,255);(255,0);(255,401);(0,656)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10028\shptop14056\shpright10283\shpbottom13801
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz176\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10020\shptop13361\shpright10283\shpbottom13654
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz177\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 263}}
{\sp{\sn geoBottom}{\sv 293}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(8,294);(0,254);(254,0);(262,39);(8,294)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10028\shptop13654\shpright10283\shpbottom13400
\shpfhdr0\shpbxpage\shpbypage

\shpwr3\shpwrk0\shpfblwtxt1\shpz178\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10025\shptop13387\shpright10283\shpbottom13654
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz179\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 258}}
{\sp{\sn geoBottom}{\sv 267}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(3,268);(0,255);(255,0);(257,13);(3,268)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14803425}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10023\shptop13374\shpright10280\shpbottom13641
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz180\shplid19020
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn posrelh}{\sv 1}}
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{\sp{\sn pVerticies}{\sv 8;5;(3,268);(0,254);(254,0);(257,13);(3,268)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 14737632}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
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{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10020\shptop13361\shpright10277\shpbottom13628
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{\sp{\sn shapeType}{\sv 0}}
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}}
{\shp{\*\shpinst\shpleft9999\shptop13329\shpright10275\shpbottom13615
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{\sp{\sn lineColor}{\sv 14408667}}

{\sp{\sn lineWidth}{\sv 12700}}
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}}
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}}
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}}
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{\sp{\sn fFlipH}{\sv 0}}

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}}
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}}
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{\sp{\sn pVerticies}{\sv 8;5;(11,262);(0,254);(254,0);(265,7);(11,262)}}

{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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\shpwr3\shpwrk0\shpfblwtxt1\shpz52\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 2392}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(2392,274);(2392,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}

{\shp{\*\shpinst\shpleft1808\shptop14737\shpright4006\shpbottom15134
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz53\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 2198}}
{\sp{\sn geoBottom}{\sv 397}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,396);(2197,396);(2197,0);(0,0);(0,396)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4178\shptop14737\shpright4178\shpbottom15408
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz56\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 50800}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10958\shptop14737\shpright11066\shpbottom15408
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz57\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 108}}
{\sp{\sn geoBottom}{\sv 671}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,670);(108,670);(108,0);(0,0);(0,670)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}

{\sp{\sn lineDashing}{\sv 0}}

{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4222\shptop14737\shpright10958\shpbottom15134
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz58\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 6736}}
{\sp{\sn geoBottom}{\sv 397}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,396);(6736,396);(6736,0);(0,0);(0,396)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4222\shptop15134\shpright10958\shpbottom15408
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz60\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 6736}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(6736,274);(6736,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4114\shptop14737\shpright4114\shpbottom15408
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz64\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}

{\sp{\sn fFillOK}{\sv 0}}

{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 25400}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1700\shptop15458\shpright1808\shpbottom15732
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz65\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 108}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(108,274);(108,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4049\shptop15458\shpright4049\shpbottom15732
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 50800}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1700\shptop15732\shpright4092\shpbottom16006
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz67\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 2392}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(2392,274);(2392,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1808\shptop15458\shpright4006\shpbottom15732
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz68\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 2198}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(2197,274);(2197,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4178\shptop15458\shpright4178\shpbottom16006
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz71\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 50800}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10958\shptop15458\shpright11066\shpbottom16006
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz72\shplid19020
{\sp{\sn shapeType}{\sv 0}}

{\sp{\sn fFlipH}{\sv 0}}

{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 108}}
{\sp{\sn geoBottom}{\sv 548}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,548);(108,548);(108,0);(0,0);(0,548)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4222\shptop15732\shpright10958\shpbottom16006
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz75\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 6736}}
{\sp{\sn geoBottom}{\sv 274}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(6736,274);(6736,0);(0,0);(0,274)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 13421772}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1700\shptop15429\shpright4092\shpbottom15429
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz78\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 25400}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}

}}
{\shp{\*\shpinst\shpleft4092\shptop15408\shpright4135\shpbottom15451
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz79\shplid19020
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 43}}
{\sp{\sn geoBottom}{\sv 43}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,43);(43,43);(43,0);(0,0);(0,43)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4135\shptop15429\shpright11059\shpbottom15429
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz80\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 25400}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4114\shptop15451\shpright4114\shpbottom16006
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz81\shplid34236
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 25400}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2109\shptop13017\shpright9522\shpbottom13625

\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz256\shplid19020
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 7413}}
{\sp{\sn geoBottom}{\sv 608}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(101,0);(93,0);(85,1);(77,3);(69,5);(62,8);(55,11
);(48,15);(42,20);(35,24);(30,30);(24,35);(20,42);(15,48);(11,55);(8,62);(5,69);
(3,77);(1,85);(0,93);(0,101);(0,101);(0,130);(0,157);(0,180);(0,202);(0,222);(0,
240);(0,257);(0,273);(0,289);(0,304);(0,319);(0,335);(0,351);(0,368);(0,386);(0,
406);(0,428);(0,451);(0,478);(0,507);(0,507);(0,515);(1,523);(3,531);(5,539);(8,
546);(11,553);(15,560);(20,566);(24,573);(30,578);(35,584);(42,588);(48,593);(55
,597);(62,600);(69,603);(77,605);(85,607);(93,608);(101,608);(101,608);(616,608)
;(1082,608);(1505,608);(1890,608);(2242,608);(2567,608);(2871,608);(3159,608);(3
435,608);(3706,608);(3978,608);(4254,608);(4542,608);(4846,608);(5171,608);(5523
,608);(5908,608);(6331,608);(6797,608);(7312,608);(7312,608);(7320,608);(7328,60
7);(7336,605);(7344,603);(7351,600);(7358,597);(7365,593);(7371,588);(7378,584);
(7383,578);(7389,573);(7393,566);(7398,560);(7402,553);(7405,546);(7408,539);(74
10,531);(7412,523);(7413,515);(7413,507);(7413,507);(7413,478);(7413,451);(7413,
428);(7413,406);(7413,386);(7413,368);(7413,351);(7413,335);(7413,319);(7413,304
);(7413,289);(7413,273);(7413,257);(7413,240);(7413,222);(7413,202);(7413,180);(
7413,157);(7413,130);(7413,101);(7413,101);(7413,93);(7412,85);(7410,77);(7408,6
9);(7405,62);(7402,55);(7398,48);(7393,42);(7389,35);(7383,30);(7378,24);(7371,2
0);(7365,15);(7358,11);(7351,8);(7344,5);(7336,3);(7328,1);(7320,0);(7312,0);(73
12,0);(6797,0);(6331,0);(5908,0);(5523,0);(5171,0);(4846,0);(4542,0);(4254,0);(3
978,0);(3706,0);(3435,0);(3159,0);(2871,0);(2567,0);(2242,0);(1890,0);(1505,0);(
1082,0);(616,0);(101,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;337;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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10\colno2\colw7680\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-237
\par\pard\plain\li1808\sl-213\f3\fs22\cf0\b\i0\ul0\strike0 Scopul\par\pard\colum
n\plain\sl-200\par\pard\plain\sl-380\par\pard\plain\li0\sl-263\f3\fs22\cf0\chcbp
at5\b0\i0\ul0\strike0 Scopul trebuie exprimat \u238?n mod explicit \u351?i clar.
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n\li4221\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 documentelor de lucru est
e evident pentru auditor, acesta poate s\u259? nu\par\pard\plain\li4221\sl-273\f
3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 fie la fel de evident pentru alte persoane
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ul0\strike0 familiarizate\f3\fs22\cf0\b0\i0\ul0\strike0 cu\f3\fs22\cf0\b0\i0\ul
0\strike0 con\u355?inutul\f3\fs22\cf0\b0\i0\ul0\strike0 materialelor.\par\pard
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f3\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 \u206?n documentele de lucru trebuie pre
zentate \u238?n detaliu etapele\par\sect\sected\sbknone\cols2\colno1\colw4210\co
lsr10\colno2\colw7680\pard\plain\li1808\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 de\f
3\fs22\cf0\b\i0\ul0\strike0 audit\par\pard\plain\sl-200\par\pard\plain\sl-242\p
ar\pard\plain\li1808\sl-263\f3\fs22\cf0\b\i0\ul0\strike0 Concluzia\f3\fs22\cf0\b
\i0\ul0\strike0 enun\u355?at\f3\fs22\cf0\b\i0\ul0\strike0 \u259?\par\pard\plain
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documentele\f3\fs22\cf0\b\i0\ul0\strike0 de\par\pard\plain\li1808\sl-281\f3\f
s22\cf0\b\i0\ul0\strike0 lucru\par\pard\plain\sl-200\par\pard\plain\sl-200\par\p
ard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-2
00\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-391\par\pard\pl
ain\li1808\sl-263\f3\fs22\cf0\b\i0\ul0\strike0 Sursa\f3\fs22\cf0\b\i0\ul0\strike
0 \u351?i\f3\fs22\cf0\b\i0\ul0\strike0 de\u355?in\u259?torul\par\pard\plain\li
1808\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 informa\u355?iei\par\pard\plain\sl-200\
par\pard\plain\sl-200\par\pard\plain\sl-315\par\pard\plain\li1808\sl-213\f3\fs22
\cf0\b\i0\ul0\strike0 Indexul\par\pard\plain\li0\sl-266\column\f3\fs22\cf0\chcbp
at4\b0\i0\ul0\strike0 procesului de audit. Procedurile de audit trebuie, de asem
enea,\par\pard\plain\li0\sl-280\f3\fs22\cf0\b0\i0\ul0\strike0 men\u355?ionate\f3
\fs22\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs22\cf0\b0\i0\ul0\strike0 mod\f3\fs22\
cf0\b0\i0\ul0\strike0 explicit.\par\pard\plain\li0\sl-425\f3\fs22\cf0\chcbpat5\
b0\i0\ul0\strike0 Toate documentele de lucru \u238?n care s\u238?nt \u238?nregis
trate tes te, analize,\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\
strike0 reconcilieri etc. trebuie s\u259? cuprind\u259? \u351?i concluzia sau s\
u259? fac\u259? trimitere\par\pard\plain\li0\sl-280\f3\fs22\cf0\chcbpat5\b0\i0\u
l0\strike0 la documentul de lucru \u238?n care aceasta poate fi g\u259?sit\u259?

. Dac\u259? un\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0
document de lucru nu con\u355?ine concluzie, atunci, \u238?n titlu sau \u238?n s
copul\par\pard\plain\li0\sl-274\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 men\u355?
ionat, trebuie s\u259? se indice c\u259? documentul de lucru nu necesit\u259? o\
par\pard\plain\li0\sl-281\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 concluzie. Dac\
u259? nu se poate ajunge la o concluzie\f3\fs22\cf0\chcbpat5\b0\i\ul0\strike0 (
de exemplu,\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i\ul0\strike0 dato
rit\u259? lipsei probelor de audit)\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 , ace
ast\u259? situa\u355?ie trebuie s\u259? fie\par\pard\plain\li0\sl-273\f3\fs22\cf
0\chcbpat5\b0\i0\ul0\strike0 men\u355?ionat\u259? clar \u238?n dosarul de audit.
Concluzia trebuie s\u259? fie expus\u259? \u238?n\par\pard\plain\li0\sl-281\f3\
fs22\cf0\chcbpat5\b0\i0\ul0\strike0 a\u351?a fel \u238?nc\u238?t s\u259? - \u351
?i g\u259?seasc\u259? locul \u238?n Raportul de audit al misiunii de\par\pard\pl
ain\li0\sl-273\f3\fs22\cf0\b0\i0\ul0\strike0 audit.\par\pard\plain\li0\sl-323\f3
\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 Sursa \u351?i de\u355?in\u259?torul informa
\u355?iei constituie elemente le ce trebuie\par\pard\plain\li0\sl-273\f3\fs22\cf
0\chcbpat4\b0\i0\ul0\strike0 ad\u259?ugate la toate informa\u355?iile incluse \u
238?n documentele de lucru. Sursa\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat4
\b0\i0\ul0\strike0 nu numai c\u259? ajut\u259? la consolidarea probelor, dar ofe
r\u259? \u351?i o pist\u259? de\par\pard\plain\li0\sl-280\f3\fs22\cf0\b0\i0\ul0\
strike0 audit,\f3\fs22\cf0\b0\i0\ul0\strike0 dac\u259?\f3\fs22\cf0\b0\i0\ul0\st
rike0 se\f3\fs22\cf0\b0\i0\ul0\strike0 cere\f3\fs22\cf0\b0\i0\ul0\strike0 val
orificarea\f3\fs22\cf0\b0\i0\ul0\strike0 acestora.\par\pard\plain\li0\sl-374\f3
\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 Auditorul indexeaz\u259? cu aten\u355?ie to
ate documentele de lucru pentru a\par\sect\sected\sbknone\cols3\colno1\colw3730\
colsr10\colno2\colw470\colsr10\colno3\colw7680\pard\plain\li1808\sl-281\f3\fs22\
cf0\b\i0\ul0\strike0 documentelor\par\pard\plain\li1808\sl-273\f3\fs22\cf0\b\i0\
ul0\strike0 lucru\par\pard\plain\li0\sl-281\column\f3\fs22\cf0\b\i0\ul0\strike0
de\par\pard\plain\li0\sl-273\column\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 facil
ita trimiterea la orice cont, analiz\u259? sau la alte documente de lucru\par\pa
rd\plain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 etc. Motivul principa
l pentru realizarea index\u259?rii const\u259? \u238?n faptul c\u259?\par\pard\p
lain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 aceasta ofer\u259? posibi
litatea acces\u259?rii \u351?i g\u259?sirii cu u\u351?urin\u355?\u259? a\par\par
d\plain\li0\sl-280\f3\fs22\cf0\b0\i0\ul0\strike0 informa\u355?iilor\f3\fs22\cf0\
b0\i0\ul0\strike0 at\u238?t\f3\fs22\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs22\cf0\
b0\i0\ul0\strike0 timpul\f3\fs22\cf0\b0\i0\ul0\strike0 auditului,\f3\fs22\cf0\
b0\i0\ul0\strike0 c\u238?t\f3\fs22\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs22\cf0\b
0\i0\ul0\strike0 dup\u259?\f3\fs22\cf0\b0\i0\ul0\strike0 finalizarea\f3\fs22\c
f0\b0\i0\ul0\strike0 acestuia.\par\sect\sected\sbknone\cols2\colno1\colw4210\co
lsr10\colno2\colw7680\pard\plain\li1808\sl-353\f3\fs22\cf0\chcbpat4\b\i0\ul0\str
ike0 Trimiteri \u238?ncruci\u351?ate\par\pard\plain\li1808\sl-273\f3\fs22\cf0\ch
cbpat4\b\i0\ul0\strike0 \u351?i referin\u355?e la alte\par\pard\plain\li1808\sl273\f3\fs22\cf0\b\i0\ul0\strike0 documente\f3\fs22\cf0\b\i0\ul0\strike0 de\f3\f
s22\cf0\b\i0\ul0\strike0 lucru\par\pard\plain\li0\sl-345\column\f3\fs22\cf0\chc
bpat4\b0\i0\ul0\strike0 Auditorul trebuie s\u259? fac\u259? trimiteri \u238?ncru
ci\u351?ate la alte documente sau\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat4
\b0\i0\ul0\strike0 informa\u355?ii pentru a \u238?ndruma corect responsabilul de
revizuirea\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 cal
it\u259?\u355?ii c\u259?tre documentele de lucru care sus\u355?in opiniile expri
mate.\par\pard\plain\li0\sl-280\f3\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 Dac\u259?
nu este inclus\u259? nici o trimitere \u238?ncruci\u351?at\u259?, responsabilii
din\par\pard\plain\li0\sl-274\f3\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 grupul de
revizuire a calit\u259?\u355?ii se pot confrunta cu dificult\u259?\u355?i \u238?
n\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat4\b0\i0\ul0\strike0 analizarea, i
nterpretarea datelor sau a informa\u355?iilor din documentele\par\pard\plain\li0
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ar\sect\sected\sbknone\cols3\colno1\colw3730\colsr10\colno2\colw470\colsr10\coln
o3\colw7680\pard\plain\li1808\sl-323\f3\fs22\cf0\b\i0\ul0\strike0 Bife\f3\fs22\c
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utilizate\par\pard\plain\li1808\sl-281\f3\fs22\cf0\b\i0\u

l0\strike0 marcarea\par\pard\plain\li1808\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 do
cumentelor\par\pard\plain\li1808\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 lucru\par\p
ard\plain\li35\sl-323\column\f3\fs22\cf0\b\i0\ul0\strike0 \u238?n\par\pard\plain
\sl-341\par\pard\plain\li0\sl-213\f3\fs22\cf0\b\i0\ul0\strike0 de\par\pard\plain
\li0\sl-316\column\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 Auditorul trebuie s\u2
59? indice clar \u238?n documentele de lucru \u351?i etapele\par\pard\plain\li0\
sl-281\f3\fs22\cf0\chcbpat5\b0\i0\ul0\strike0 parcurse \u238?n activitatea de au
dit. Aceasta se poate realiza prin bifarea\par\pard\plain\li0\sl-273\f3\fs22\cf0
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or la programarea\par\pard\plain\li0\sl-273\f3\fs22\cf0\chcbpat5\b0\i0\ul0\stri
ke0 activit\u259?\u355?ilor de audit. De asemenea, auditorul poate nota, bifa di
rect\par\sect\sected\sbknone\cols1\colno1\colw11900\pard\plain\li4221\sl-273\f3\
fs22\cf0\chcbpat5\b0\i0\ul0\strike0 documentele primare care s\u238?nt anexate l
a documentele de lucru. De\par\pard\plain\li4221\sl-273\f3\fs22\cf0\chcbpat5\b0\
i0\ul0\strike0 men\u355?ionat c\u259? modalitatea \u238?n care se realizeaz\u259
? bifarea sau notarea\par\pard\plain\li4221\sl-273\f3\fs22\cf0\b0\i0\ul0\strike0
trebuie\f3\fs22\cf0\b0\i0\ul0\strike0 explicat\u259?\f3\fs22\cf0\b0\i0\ul0\str
ike0 clar\f3\fs22\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs22\cf0\b0\i0\ul0\strike0
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{\shp{\*\shpinst\shpleft2003\shptop576\shpright11087\shpbottom900
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 9084}}
{\sp{\sn geoBottom}{\sv 324}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,324);(9084,324);(9084,0);(0,0);(0,324)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2003\shptop1224\shpright11087\shpbottom1541

\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz13\shplid19040
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9084}}
{\sp{\sn geoBottom}{\sv 317}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,317);(9084,317);(9084,0);(0,0);(0,317)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2003\shptop1866\shpright11087\shpbottom2190
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz23\shplid19040
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9084}}
{\sp{\sn geoBottom}{\sv 324}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,324);(9084,324);(9084,0);(0,0);(0,324)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2003\shptop2514\shpright11087\shpbottom2831
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\shpwr3\shpwrk0\shpfblwtxt1\shpz30\shplid19040
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9084}}
{\sp{\sn geoBottom}{\sv 317}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,317);(9084,317);(9084,0);(0,0);(0,317)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457

7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1671\shptop2831\shpright11088\shpbottom3155
\shpfhdr0\shpbxpage\shpbypage
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 9417}}
{\sp{\sn geoBottom}{\sv 324}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,324);(9416,324);(9416,0);(0,0);(0,324)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
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{\sp{\sn fillColor}{\sv 16777215}}
{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1671\shptop3796\shpright11088\shpbottom4365
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{\sp{\sn shapeType}{\sv 0}}
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{\shp{\*\shpinst\shpleft1671\shptop4365\shpright11088\shpbottom4682

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{\shp{\*\shpinst\shpleft1679\shptop6094\shpright11088\shpbottom6411
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
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{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1693\shptop6533\shpright11088\shpbottom6857
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457

7;32768}}
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{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1890\shptop10054\shpright9645\shpbottom10729

\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz161\shplid19040
{\sp{\sn fFlipH}{\sv 0}}
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 7755}}
{\sp{\sn geoBottom}{\sv 675}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft1890\shptop10054\shpright9645\shpbottom10729

\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz162\shplid19040
{\sp{\sn fFlipH}{\sv 0}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn lineColor}{\sv 10498160}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}

}}
{\shp{\*\shpinst\shpleft2180\shptop8960\shpright9420\shpbottom9840
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz168\shplid19040
{\sp{\sn shapeType}{\sv 1}}
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}}
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
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}}
{\shp{\*\shpinst\shpleft1808\shptop6058\shpright4856\shpbottom6454
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft4971\shptop5784\shpright6664\shpbottom6058
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn pVerticies}{\sv 8;5;(0,274);(1693,274);(1693,0);(0,0);(0,274)}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft4971\shptop6058\shpright5072\shpbottom6454
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\shpwr3\shpwrk0\shpfblwtxt1\shpz56\shplid19040
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn lineWidth}{\sv 12700}}
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}}
{\shp{\*\shpinst\shpleft6556\shptop6058\shpright6664\shpbottom6454
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn pVerticies}{\sv 8;5;(0,396);(108,396);(108,0);(0,0);(0,396)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
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}}
{\shp{\*\shpinst\shpleft4971\shptop6454\shpright6664\shpbottom6735
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn pVerticies}{\sv 8;5;(0,281);(1693,281);(1693,0);(0,0);(0,281)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
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{\sp{\sn fLine}{\sv 0}}
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}}
{\shp{\*\shpinst\shpleft5072\shptop6058\shpright6556\shpbottom6454
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{\sp{\sn shapeType}{\sv 0}}
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}}
{\shp{\*\shpinst\shpleft6672\shptop5784\shpright6772\shpbottom6576
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{\sp{\sn fFillOK}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft8970\shptop5784\shpright9071\shpbottom6576
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\shpwr3\shpwrk0\shpfblwtxt1\shpz63\shplid19040
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\shp{\*\shpinst\shpleft6672\shptop6576\shpright9071\shpbottom6735
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{\shp{\*\shpinst\shpleft6772\shptop5784\shpright8970\shpbottom6180
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{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}
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}}
{\shp{\*\shpinst\shpleft6772\shptop6180\shpright8970\shpbottom6576
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{\shp{\*\shpinst\shpleft10958\shptop5784\shpright11059\shpbottom6735
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\shpwr3\shpwrk0\shpfblwtxt1\shpz72\shplid19040
{\sp{\sn shapeType}{\sv 0}}
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{\shp{\*\shpinst\shpleft9186\shptop5784\shpright10958\shpbottom6180
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{\shp{\*\shpinst\shpleft9186\shptop6180\shpright10958\shpbottom6454
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{\sp{\sn fFillOK}{\sv 1}}

{\sp{\sn fFilled}{\sv 1}}
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{\shp{\*\shpinst\shpleft9186\shptop6454\shpright10958\shpbottom6735
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{\shp{\*\shpinst\shpleft1693\shptop5777\shpright1700\shpbottom5784
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{\shp{\*\shpinst\shpleft1693\shptop5777\shpright1700\shpbottom5784
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{\shp{\*\shpinst\shpleft1700\shptop5780\shpright4957\shpbottom5780
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{\shp{\*\shpinst\shpleft4956\shptop5777\shpright4964\shpbottom5784
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{\sp{\sn fFillOK}{\sv 1}}
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}}
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{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}
}}
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}}
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}}
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{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}
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}}
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{\sp{\sn fLayoutInCell}{\sv 1}}

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{\sp{\sn lineColor}{\sv 0}}

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{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}

{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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}}
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ke0 conturile\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative\f3\fs28\cf0\b0\i0\ul0
\strike0 \u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 e\u537?antionul\f3\fs28\cf0\b0\
i0\ul0\strike0 selectat\f3\fs28\cf0\b0\i0\ul0\strike0 pentru\f3\fs28\cf0\b0\i0
\ul0\strike0 testare.\par\pard\plain\li2125\sl-439\f3\fs28\cf0\b0\i0\ul0\strike
0 \u206?n\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\fs28\cf0\b0\i0\ul0\strike0 d
etermin\u259?rii\f3\fs28\cf0\b0\i0\ul0\strike0 nivelului\f3\fs28\cf0\b0\i0\ul0\
strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 materialitate,\f3\fs28\cf0\b0\i0\ul0\
strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 elaboreaz\u259?\par\pard\plain
\li1700\sl-375\f3\fs28\cf0\b0\i0\ul0\strike0 documenta\u355?ia\f3\fs28\cf0\b0\i0
\ul0\strike0 -standard\f3\fs30\cf0\b\i\ul0\strike0 Anexa\f3\fs30\cf0\b\i\ul0\st
rike0 nr.5\f3\fs30\cf0\b\i\ul0\strike0 \u8222?Sinteza\f3\fs30\cf0\b\i\ul0\stri
ke0 materialit\u259?\u355?ii\u8221?,\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs2
8\cf0\b0\i0\ul0\strike0 con\u539?ine\f3\fs28\cf0\b0\i0\ul0\strike0 3\par\pard\
plain\li1700\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 rubrici:\par\sect\sected\sbkno

ne\cols3\colno1\colw7670\colsr10\colno2\colw1490\colsr10\colno3\colw2720\pard\pl
ain\sl-303\par\pard\plain\li1945\sl-263\f3\fs22\cf0\chcbpat5\b\i0\ul0\strike0 Co
mponentele semnificative (cantitativ \u351?i calitativ)\par\pard\column\plain\sl
-352\par\pard\plain\li0\sl-213\f3\fs22\cf0\b\i0\ul0\strike0 Valoarea\par\pard\co
lumn\plain\sl-303\par\pard\plain\li0\sl-263\f3\fs22\cf0\b\i0\ul0\strike0 Riscul\
f3\fs22\cf0\b\i0\ul0\strike0 poten\u355?ial\par\sect\sected\sbknone\cols1\colno
1\colw11900\pard\plain\li4099\sl-280\f3\fs22\cf0\b\i0\ul0\strike0 selectate\par\
pard\plain\sl-200\par\pard\plain\sl-204\par\pard\plain\li2125\sl-311\f5\fs22\cf0
\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 \u8221?Componentele\f3\
fs28\cf0\b\i\ul0\strike0 semnificative\f3\fs28\cf0\b\i\ul0\strike0 (cantitativ
\f3\fs28\cf0\b\i\ul0\strike0 \u351?i\f3\fs28\cf0\b\i\ul0\strike0 calitativ)\f3
\fs28\cf0\b\i\ul0\strike0 selectate\u8221?\f3\fs28\cf0\b\i0\ul0\strike0 \u8211?
\f3\fs28\cf0\b0\i0\ul0\strike0 auditorul\par\pard\plain\li2406\sl-323\f3\fs28\c
f0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\strike0 descrie\f3\fs28\cf0\b0\i0
\ul0\strike0 domeniile\f3\fs28\cf0\b0\i0\ul0\strike0 selectate\f3\fs28\cf0\b0\
i0\ul0\strike0 din\f3\fs28\cf0\b0\i0\ul0\strike0 Anexele\f3\fs28\cf0\b0\i0\ul0
\strike0 nr.4-\f3\fs28\cf0\b0\i0\ul0\strike0 4.3\f3\fs28\cf0\b0\i0\ul0\strike0
\u8221?Proceduri\f3\fs28\cf0\b0\i0\ul0\strike0 analitice\u8221?\f3\fs28\cf0\b0
\i0\ul0\strike0 sau\par\pard\plain\li2406\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0
din\f3\fs28\cf0\b0\i0\ul0\strike0 Anexele\f3\fs28\cf0\b0\i0\ul0\strike0 preced
ente\f3\fs28\cf0\b0\i0\ul0\strike0 nr.1-3.\par\pard\plain\li2125\sl-324\f5\fs22
\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 \u8221?Valoarea\u82
21?\f3\fs28\cf0\b\i0\ul0\strike0 \u8211?\f3\fs28\cf0\b0\i0\ul0\strike0 auditor
ul\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\strike0 prezenta\f3\
fs28\cf0\b0\i0\ul0\strike0 aspectul\f3\fs28\cf0\b0\i0\ul0\strike0 valoric\f3\f
s28\cf0\b0\i0\ul0\strike0 al\f3\fs28\cf0\b0\i0\ul0\strike0 domeniilor\f3\fs28\
cf0\b0\i0\ul0\strike0 selectate.\par\pard\plain\li2125\sl-316\f5\fs22\cf0\b0\i0
\ul0\strike0 \u61607?\f3\fs28\cf0\b\i\ul0\strike0 \u8221?Riscul\f3\fs28\cf0\b\i
\ul0\strike0 poten\u355?ial\u8221?\f3\fs28\cf0\b\i0\ul0\strike0 \u8211?\f3\fs2
8\cf0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0
\b0\i0\ul0\strike0 documenta\f3\fs28\cf0\b0\i0\ul0\strike0 riscurile\f3\fs28\c
f0\b0\i0\ul0\strike0 poten\u539?iale\f3\fs28\cf0\b0\i0\ul0\strike0 existente\f
3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\par\pard\plain\li2406\sl-324\f3\fs28\cf0\b
0\i0\ul0\strike0 domeniile\f3\fs28\cf0\b0\i0\ul0\strike0 selectate.\par\pard\pl
ain\li1981\sl-323\f3\fs28\cf0\b\i\ul0\strike0 Concluzia\f3\fs28\cf0\b\i\ul0\stri
ke0 auditorului\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\strike0
con\u539?ine\f3\fs28\cf0\b0\i0\ul0\strike0 deduceri\f3\fs28\cf0\b0\i0\ul0\str
ike0 privind\f3\fs28\cf0\b0\i0\ul0\strike0 domeniile\f3\fs28\cf0\b0\i0\ul0\str
ike0 semnificative\par\pard\plain\li1981\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 s
electate,\f3\fs28\cf0\b0\i0\ul0\strike0 \u539?in\u238?nd\f3\fs28\cf0\b0\i0\ul0\
strike0 cont,\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0
asemenea,\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 riscu
rile\f3\fs28\cf0\b0\i0\ul0\strike0 poten\u539?iale\f3\fs28\cf0\b0\i0\ul0\strike
0 existente.\par\pard\plain\li2125\sl-446\f3\fs28\cf0\b0\i0\ul0\strike0 Pentru\
f3\fs28\cf0\b0\i0\ul0\strike0 documentarea\f3\fs28\cf0\b0\i0\ul0\strike0 domen
iilor\f3\fs28\cf0\b0\i0\ul0\strike0 semnificative\f3\fs28\cf0\b0\i0\ul0\strike0
\u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 contro
alelor\f3\fs28\cf0\b0\i0\ul0\strike0 -cheie,\par\pard\plain\li1700\sl-324\f3\fs2
8\cf0\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 nu\f3\fs28\cf0\
b0\i0\ul0\strike0 utilizeaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 un\f3\fs28\cf0
\b0\i0\ul0\strike0 formular\f3\fs28\cf0\b\i0\ul0\strike0 \u8211?\f3\fs28\cf0\b0
\i0\ul0\strike0 standardizat,\f3\fs28\cf0\b0\i0\ul0\strike0 fiind\f3\fs28\cf0\b
0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 d\f3\fs28\cf0\b0\i0\ul0\stri
ke0 iscre\u539?ia\f3\fs28\cf0\b0\i0\ul0\strike0 acestuia\par\pard\plain\li1700\
sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 aplicarea\f3\fs28\cf0\b0\i0\ul0\strike0 de
scrierii\f3\fs28\cf0\b0\i0\ul0\strike0 narative\f3\fs28\cf0\b0\i0\ul0\strike0
sau\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 diagramei\f3
\fs28\cf0\b0\i0\ul0\strike0 func\u539?ionale\f3\fs28\cf0\b0\i0\ul0\strike0 (fl
ow\f3\fs28\cf0\b0\i0\ul0\strike0 chart).\par\pard\plain\li2125\sl-446\f3\fs28\c
f0\b0\i0\ul0\strike0 Pentru\f3\fs28\cf0\b0\i0\ul0\strike0 identificarea\f3\fs28

\cf0\b0\i0\ul0\strike0 \u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 evaluarea\f3\fs28

\cf0\b0\i0\ul0\strike0 riscurilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0
\b0\i0\ul0\strike0 denaturare\f3\fs28\cf0\b0\i0\ul0\strike0 semnificativ\u259?
\f3\fs28\cf0\b0\i0\ul0\strike0 la\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i
0\ul0\strike0 nivelul\f3\fs28\cf0\b0\i0\ul0\strike0 situa\u539?iilor\f3\fs28\cf
0\b0\i0\ul0\strike0 financiare\f3\fs28\cf0\b0\i0\ul0\strike0 \u537?i\f3\fs28\c
f0\b0\i0\ul0\strike0 la\f3\fs28\cf0\b0\i0\ul0\strike0 cel\f3\fs28\cf0\b0\i0\ul
0\strike0 al\f3\fs28\cf0\b0\i0\ul0\strike0 afirma\u539?iilor,\f3\fs28\cf0\b0\i
0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 utilizeaz\u259?\f3\fs28\
cf0\b0\i0\ul0\strike0 informa\u539?ia\par\pard\plain\li1700\sl-324\f3\fs28\cf0\
b0\i0\ul0\strike0 din\f3\fs28\cf0\b0\i0\ul0\strike0 anexele\f3\fs28\cf0\b0\i0\u
l0\strike0 precedente,\f3\fs28\cf0\b0\i0\ul0\strike0 fiind\f3\fs28\cf0\b0\i0\u
l0\strike0 \u238?ntocmit\f3\fs28\cf0\b0\i0\ul0\strike0 formularul\f3\fs28\cf0\
b0\i0\ul0\strike0 din\f3\fs28\cf0\b0\i0\ul0\strike0 documenta\u355?ia\f3\fs28\
cf0\b0\i0\ul0\strike0 -standard\par\pard\plain\li2125\sl-490\f3\fs30\cf0\b\i\ul0
\strike0 Anexa\f3\fs30\cf0\b\i\ul0\strike0 nr.6\f3\fs30\cf0\b\i\ul0\strike0 \u
8222?Evaluarea\f3\fs30\cf0\b\i\ul0\strike0 riscurilor\u8221?\f3\fs30\cf0\b0\i0\
ul0\strike0 .\f3\fs28\cf0\b0\i0\ul0\strike0 Acest\f3\fs28\cf0\b0\i0\ul0\strike0
document\f3\fs28\cf0\b0\i0\ul0\strike0 are\f3\fs28\cf0\b0\i0\ul0\strike0 urm
\u259?torul\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 format:\p
ar\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\
sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\par
d\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200
\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plain\sl-200\par\pard\plai
n\sl-200\par\pard\plain\sl-212\par\pard\plain\li10821\sl-213\f3\fs22\cf0\b0\i0\u
l0\strike0 61
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\shpwr3\shpwrk0\shpfblwtxt1\shpz61\shplid19055
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{\sp{\sn shapePath}{\sv 4}}

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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fLayoutInCell}{\sv 1}}
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{\shp{\*\shpinst\shpleft1707\shptop7059\shpright7370\shpbottom7182
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 5663}}
{\sp{\sn geoBottom}{\sv 123}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,123);(5663,123);(5663,0);(0,0);(0,123)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
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{\shp{\*\shpinst\shpleft1808\shptop6785\shpright7269\shpbottom7059
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 5461}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,274);(5461,274);(5461,0);(0,0);(0,274)}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 15921906}}
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{\sp{\sn fLayoutInCell}{\sv 1}}

{\sp{\sn fBehindDocument}{\sv 1}}

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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 108}}
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{\sp{\sn pVerticies}{\sv 8;5;(0,281);(108,281);(108,0);(0,0);(0,281)}}
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{\sp{\sn fFillOK}{\sv 1}}
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{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
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{\sp{\sn fLayoutInCell}{\sv 1}}
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{\shp{\*\shpinst\shpleft8825\shptop6504\shpright8934\shpbottom6785
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\shpwr3\shpwrk0\shpfblwtxt1\shpz69\shplid19055
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 109}}
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{\sp{\sn posrelh}{\sv 1}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,281);(108,281);(108,0);(0,0);(0,281)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
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{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
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{\shp{\*\shpinst\shpleft7378\shptop6785\shpright8934\shpbottom7182
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\shpwr3\shpwrk0\shpfblwtxt1\shpz70\shplid19055
{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 1556}}
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{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}

{\sp{\sn pVerticies}{\sv 8;5;(0,396);(1556,396);(1556,0);(0,0);(0,396)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15921906}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft7486\shptop6524\shpright8825\shpbottom6784
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{\sp{\sn shapeType}{\sv 0}}
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{\sp{\sn geoRight}{\sv 1339}}
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{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,0);(1340,0);(1340,260);(0,260);(0,0)}}
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{\sp{\sn fBehindDocument}{\sv 1}}

}}
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{\sp{\sn shapePath}{\sv 4}}

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{\sp{\sn fBehindDocument}{\sv 1}}

}}
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}}
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{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}

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{\sp{\sn lineColor}{\sv 0}}

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{\sp{\sn lineDashing}{\sv 0}}

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rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\pard\plain\intbl\li233\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Numele\par\pard\plai
n\intbl\li18\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 Prenumele\cell
\pard\plain\intbl\li457\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Func\u539?ia\cell
\pard\plain\intbl\li227\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Responsabilitatea\ce
ll
\pard\plain\intbl\li183\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Data\par\pard\plain\
intbl\li46\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 ini\u539?ierii\cell
\pard\plain\intbl\li327\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Data\par\pard\plain\
intbl\li75\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 finaliz\u259?rii\cell
\pard\plain\intbl\li298\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Zile\par\pard\plain\
intbl\li169\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 preco-\par\pard\plain\intbl\li19
0\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 nizate\cell
\pard\plain\intbl\li212\sl-285\f3\fs22\cf0\b\i0\ul0\strike0 Zile\par\pard\plain\
intbl\li133\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 reali-\par\pard\plain\intbl\li20
5\sl-273\f3\fs22\cf0\b\i0\ul0\strike0 zate\cell
\row
\trowd\irow1\trgaph0\trrh-281\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6022
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7096
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8090
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8904
\pard\plain\intbl\li421\sl-278\f3\fs22\cf0\b\i\ul0\strike0 Etapa\f3\fs22\cf0\b\i
\ul0\strike0 de\f3\fs22\cf0\b\i\ul0\strike0 planificare\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow2\trgaph0\trrh-475\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023

\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li327\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 \u350?eful\f3\fs20\
cf0\b0\i0\ul0\strike0 echipei\cell
\pard\plain\intbl\li111\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 Revizuirea\f3\fs20\
cf0\b0\i0\ul0\strike0 documentelor\par\pard\plain\intbl\li111\sl-230\f3\fs20\cf
0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 audit\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow3\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 \u206?ntocmirea\f3\
fs20\cf0\b0\i0\ul0\strike0 documentelor\par\pard\plain\intbl\li111\sl-231\f3\fs
20\cf0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 audit\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow4\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell

\pard\plain\intbl\li147\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 Asisten\u355?\u259?
\f3\fs20\cf0\b0\i0\ul0\strike0 juridic\u259?\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow5\trgaph0\trrh-476\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 Asisten\u355?\u259?
\f3\fs20\cf0\b0\i0\ul0\strike0 metodologic\u259?\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow6\trgaph0\trrh-929\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li400\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Director\f3\fs20\cf
0\b0\i0\ul0\strike0 de\par\pard\plain\intbl\li356\sl-230\f3\fs20\cf0\b0\i0\ul0\
strike0 departament\par\pard\plain\intbl\li450\sl-230\f3\fs20\cf0\b0\i0\ul0\stri
ke0 /adjunctul\cell
\pard\plain\intbl\li111\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Responsabil\f3\fs20
\cf0\b0\i0\ul0\strike0
de\par\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b
0\i0\ul0\strike0 monitorizare/revizuirea\par\pard\plain\intbl\li111\sl-230\f3\fs
20\cf0\b0\i0\ul0\strike0 documentelor\f3\fs20\cf0\b0\i0\ul0\strike0
de\par

\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 lucru/controlul\f3\
fs20\cf0\b0\i0\ul0\strike0 calit\u259?\u355?ii\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow7\trgaph0\trrh-281\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6022
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7096
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8090
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8904
\pard\plain\intbl\li478\sl-278\f3\fs22\cf0\b\i\ul0\strike0 Etapa\f3\fs22\cf0\b\i
\ul0\strike0 de\f3\fs22\cf0\b\i\ul0\strike0 executare\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow8\trgaph0\trrh-475\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
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rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
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\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow1\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023

\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 Asisten\u355?\u259?
\f3\fs20\cf0\b0\i0\ul0\strike0 metodologic\u259?\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow2\trgaph0\trrh-929\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li400\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Director\f3\fs20\cf
0\b0\i0\ul0\strike0 de\par\pard\plain\intbl\li356\sl-230\f3\fs20\cf0\b0\i0\ul0\
strike0 departament\par\pard\plain\intbl\li450\sl-230\f3\fs20\cf0\b0\i0\ul0\stri
ke0 /adjunctul\cell
\pard\plain\intbl\li111\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Responsabil\f3\fs20
\cf0\b0\i0\ul0\strike0
de\par\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b
0\i0\ul0\strike0 monitorizare/revizuirea\par\pard\plain\intbl\li111\sl-230\f3\fs
20\cf0\b0\i0\ul0\strike0 documentelor\f3\fs20\cf0\b0\i0\ul0\strike0
de\par
\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 lucru/controlul\f3\
fs20\cf0\b0\i0\ul0\strike0 calit\u259?\u355?ii\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow3\trgaph0\trrh-288\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6022
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7096
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8090
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8904
\pard\plain\intbl\li493\sl-278\f3\fs22\cf0\b\i\ul0\strike0 Etapa\f3\fs22\cf0\b\i

\ul0\strike0 de\f3\fs22\cf0\b\i\ul0\strike0 raportare\cell

\cell
\cell
\cell
\cell
\row
\trowd\irow4\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li327\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 \u350?eful\f3\fs20\
cf0\b0\i0\ul0\strike0 echipei\cell
\pard\plain\intbl\li111\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Revizuirea\f3\fs20\
cf0\b0\i0\ul0\strike0 documentelor\par\pard\plain\intbl\li111\sl-230\f3\fs20\cf
0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 audit\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow5\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 \u206?ntocmirea\f3\
fs20\cf0\b0\i0\ul0\strike0 documentelor\par\pard\plain\intbl\li111\sl-230\f3\fs
20\cf0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 audit\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow6\trgaph0\trrh-476\trql\trleft0

\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-227\f3\fs20\cf0\b0\i0\ul0\strike0 Asisten\u355?\u259?
\f3\fs20\cf0\b0\i0\ul0\strike0 juridic\u259?\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow7\trgaph0\trrh-468\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li147\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Controlor\f3\fs20\c
f0\b0\i0\ul0\strike0 de\f3\fs20\cf0\b0\i0\ul0\strike0 stat,\par\pard\plain\int
bl\li565\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 auditor\cell
\pard\plain\intbl\li111\sl-219\f3\fs20\cf0\b0\i0\ul0\strike0 Asisten\u355?\u259?
\f3\fs20\cf0\b0\i0\ul0\strike0 metodologic\u259?\cell
\cell
\cell
\cell
\cell
\row
\trowd\irow8\trgaph0\trrh-929\trql\trleft0
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx1138
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx2838
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx5108
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx6023

\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx7097
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8091
\clvertalt\clbrdrt\brdrs\brdrw12\brdrcf0\clbrdrl\brdrs\brdrw12\brdrcf0\clbrdrr\b
rdrs\brdrw12\brdrcf0\clbrdrb\brdrs\brdrw12\brdrcf0\clcbpat1\cltxlrtb\cellx8905
\cell
\pard\plain\intbl\li400\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Director\f3\fs20\cf
0\b0\i0\ul0\strike0 de\par\pard\plain\intbl\li356\sl-230\f3\fs20\cf0\b0\i0\ul0\
strike0 departament\par\pard\plain\intbl\li450\sl-230\f3\fs20\cf0\b0\i0\ul0\stri
ke0 /adjunctul\cell
\pard\plain\intbl\li111\sl-220\f3\fs20\cf0\b0\i0\ul0\strike0 Responsabil\f3\fs20
\cf0\b0\i0\ul0\strike0
de\par\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b
0\i0\ul0\strike0 monitorizare/revizuirea\par\pard\plain\intbl\li111\sl-230\f3\fs
20\cf0\b0\i0\ul0\strike0 documentelor\f3\fs20\cf0\b0\i0\ul0\strike0
de\par
\pard\plain\intbl\li111\sl-230\f3\fs20\cf0\b0\i0\ul0\strike0 lucru/controlul\f3\
fs20\cf0\b0\i0\ul0\strike0 calit\u259?\u355?ii\cell
\cell
\cell
\cell
\cell
\row
}{\par}
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{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4550\shptop584\shpright4550\shpbottom6116
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz121\shplid34389
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4546\shptop6116\shpright4553\shpbottom6123
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz122\shplid19105
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}

{\sp{\sn posrelv}{\sv 1}}

{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft4553\shptop6119\shpright6268\shpbottom6119
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz123\shplid34389
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6271\shptop584\shpright6271\shpbottom6116
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz124\shplid34389
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6268\shptop6116\shpright6275\shpbottom6123
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz125\shplid19105
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}

{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}

{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft6275\shptop6119\shpright10879\shpbottom6119
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz126\shplid34389
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10882\shptop584\shpright10882\shpbottom6116
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz127\shplid34389
{\sp{\sn shapeType}{\sv 20}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn fFillOK}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10879\shptop6116\shpright10886\shpbottom6123
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz128\shplid19105
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457

7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft10879\shptop6116\shpright10886\shpbottom6123
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz129\shplid19105
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn geoRight}{\sv 7}}
{\sp{\sn geoBottom}{\sv 7}}
{\sp{\sn posrelh}{\sv 1}}
{\sp{\sn posrelv}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,7);(7,7);(7,0);(0,0);(0,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2123\shptop14886\shpright9223\shpbottom15700
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz161\shplid19105
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 7100}}
{\sp{\sn geoBottom}{\sv 814}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(136,0);(124,0);(114,2);(103,4);(93,7);(83,11);(7
3,15);(64,20);(56,26);(47,33);(40,40);(33,47);(26,56);(20,64);(15,73);(11,83);(7
,93);(4,103);(2,114);(0,125);(0,136);(0,136);(0,174);(0,209);(0,241);(0,270);(0,
297);(0,321);(0,344);(0,366);(0,387);(0,407);(0,427);(0,448);(0,470);(0,493);(0,
517);(0,544);(0,573);(0,605);(0,640);(0,678);(0,678);(0,689);(2,700);(4,711);(7,
721);(11,731);(15,741);(20,750);(26,758);(33,767);(40,774);(47,781);(56,788);(64
,794);(73,799);(83,803);(93,807);(103,810);(114,812);(124,814);(136,814);(136,81
4);(623,814);(1064,814);(1465,814);(1829,814);(2163,814);(2471,814);(2759,814);(
3031,814);(3293,814);(3550,814);(3807,814);(4069,814);(4341,814);(4629,814);(493
7,814);(5271,814);(5635,814);(6036,814);(6477,814);(6964,814);(6964,814);(6976,8
14);(6986,812);(6997,810);(7007,807);(7017,803);(7027,799);(7036,794);(7044,788)
;(7053,781);(7060,774);(7067,767);(7074,758);(7080,750);(7085,741);(7089,731);(7
093,721);(7096,711);(7098,700);(7100,689);(7100,678);(7100,678);(7100,640);(7100
,605);(7100,573);(7100,544);(7100,517);(7100,493);(7100,470);(7100,448);(7100,42
7);(7100,407);(7100,387);(7100,366);(7100,344);(7100,321);(7100,297);(7100,270);

(7100,241);(7100,209);(7100,174);(7100,136);(7100,136);(7100,125);(7098,114);(70
96,103);(7093,93);(7089,83);(7085,73);(7080,64);(7074,56);(7067,47);(7060,40);(7
053,33);(7044,26);(7036,20);(7027,15);(7017,11);(7007,7);(6997,4);(6986,2);(6976
,0);(6964,0);(6964,0);(6477,0);(6036,0);(5635,0);(5271,0);(4937,0);(4629,0);(434
1,0);(4069,0);(3807,0);(3550,0);(3293,0);(3031,0);(2759,0);(2471,0);(2163,0);(18
29,0);(1465,0);(1064,0);(623,0);(136,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;337;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 11509649}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2003\shptop15006\shpright9103\shpbottom15820
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz163\shplid19105
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 7100}}
{\sp{\sn geoBottom}{\sv 814}}
{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;168;(136,0);(124,0);(114,2);(103,4);(93,7);(83,11);(7
3,15);(64,20);(56,26);(47,33);(40,40);(33,47);(26,56);(20,64);(15,73);(11,83);(7
,93);(4,103);(2,114);(0,125);(0,136);(0,136);(0,174);(0,209);(0,241);(0,270);(0,
297);(0,321);(0,344);(0,366);(0,387);(0,407);(0,427);(0,448);(0,470);(0,493);(0,
517);(0,544);(0,573);(0,605);(0,640);(0,678);(0,678);(0,689);(2,700);(4,711);(7,
721);(11,731);(15,741);(20,750);(26,758);(33,767);(40,774);(47,781);(56,788);(64
,794);(73,799);(83,803);(93,807);(103,810);(114,812);(124,814);(136,814);(136,81
4);(623,814);(1064,814);(1465,814);(1829,814);(2163,814);(2471,814);(2759,814);(
3031,814);(3293,814);(3550,814);(3807,814);(4069,814);(4341,814);(4629,814);(493
7,814);(5271,814);(5635,814);(6036,814);(6477,814);(6964,814);(6964,814);(6976,8
14);(6986,812);(6997,810);(7007,807);(7017,803);(7027,799);(7036,794);(7044,788)
;(7053,781);(7060,774);(7067,767);(7074,758);(7080,750);(7085,741);(7089,731);(7
093,721);(7096,711);(7098,700);(7100,689);(7100,678);(7100,678);(7100,640);(7100
,605);(7100,573);(7100,544);(7100,517);(7100,493);(7100,470);(7100,448);(7100,42
7);(7100,407);(7100,387);(7100,366);(7100,344);(7100,321);(7100,297);(7100,270);

(7100,241);(7100,209);(7100,174);(7100,136);(7100,136);(7100,125);(7098,114);(70
96,103);(7093,93);(7089,83);(7085,73);(7080,64);(7074,56);(7067,47);(7060,40);(7
053,33);(7044,26);(7036,20);(7027,15);(7017,11);(7007,7);(6997,4);(6986,2);(6976
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29,0);(1465,0);(1064,0);(623,0);(136,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;337;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 14136213}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 14136213}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft1980\shptop15000\shpright9180\shpbottom15940
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz169\shplid19105
{\sp{\sn shapeType}{\sv 1}}
{\sp{\sn lTxid}{\sv 3821}}
{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn dxTextLeft}{\sv 0}}
{\sp{\sn dyTextTop}{\sv 0}}
{\sp{\sn dxTextRight}{\sv 0}}
{\sp{\sn dyTextBottom}{\sv 0}}
{\sp{\sn fBehindDocument}{\sv 1}}
{\shptxt\pard\plain \ql\li0\ri0\widctlpar\sl845\slmult0\pvpara\aspalpha\aspnum\f
aauto\adjustright\rin0\lin0\itap0
{{\*\shppict{\pict{\*\picprop
{\sp{\sn shapeType}{\sv 75}}
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn pibFlags}{\sv 2}}
{\sp{\sn fLine}{\sv 0}}}
\picscalex100\picscaley100\piccropl0\piccropr0\piccropt0\piccropb0\picwgoal7140\
pichgoal840\jpegblip
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f3\fs28\cf0\b0\i0\ul0\strike0 d\u259?rilor\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3
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fs28\cf0\b0\i0\ul0\strike0 anumit\f3\fs28\cf0\b0\i0\ul0\strike0 obiectiv\f3\fs
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0 Europene,\f3\fs28\cf0\b0\i\ul0\strike0 ....restituirii\f3\fs28\cf0\b0\i\ul0\
strike0 TVA;\f3\fs28\cf0\b0\i\ul0\strike0 legalitatea\f3\fs28\cf0\b0\i\ul0\str
ike0 modului\f3\fs28\cf0\b0\i\ul0\strike0 de\f3\fs28\cf0\b0\i\ul0\strike0 rep

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ike0 ,\f3\fs28\cf0\b0\i0\ul0\strike0 potrivit\f3\fs28\cf0\b0\i0\ul0\strike0 SI
A\par\pard\plain\li1700\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 805\f3\fs28\cf0\b0\
i0\ul0\strike0 \u8221?\f3\fs28\cf0\b0\i0\ul0\strike0 Considerente\f3\fs28\cf0\
b0\i0\ul0\strike0 speciale\f3\fs28\cf0\b0\i0\ul0\strike0 \u8211?\f3\fs28\cf0\b
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l0\strike0 poate\f3\fs28\cf0\b0\i0\ul0\strike0 fi\f3\fs28\cf0\b0\i0\ul0\strike
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elementelor\f3\fs28\cf0\b0\i0\ul0\strike0 specifice,\f3\fs28\cf0\b0\i0\ul0\str
ike0 conturilor\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i0\ul0\strike
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n\f3\fs28\cf0\b0\i0\ul0\strike0 raport\f3\fs28\cf0\b0\i0\ul0\strike0 financiar
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0\i\ul0\strike0 regularit\u259?\u539?ii\f3\fs28\cf0\b0\i\ul0\strike0 utiliz\u2
59?rii\f3\fs28\cf0\b0\i\ul0\strike0 finan\u355?elor\par\pard\plain\li1700\sl-32
3\f3\fs28\cf0\b0\i\ul0\strike0 publice\f3\fs28\cf0\b0\i\ul0\strike0 pentru\f3\f
s28\cf0\b0\i\ul0\strike0 investi\u355?ii\f3\fs28\cf0\b0\i\ul0\strike0 \u351?i\
f3\fs28\cf0\b0\i\ul0\strike0 repara\u355?ii\f3\fs28\cf0\b0\i\ul0\strike0 capit
ale;\f3\fs28\cf0\b0\i\ul0\strike0 .....veniturilor\f3\fs28\cf0\b0\i\ul0\strike0
din\f3\fs28\cf0\b0\i\ul0\strike0 arend\u259?;\par\pard\plain\li1700\sl-324\f3
\fs28\cf0\b\i\ul0\strike0 ...\f3\fs28\cf0\b0\i\ul0\strike0 corectitudinii\f3\fs2
8\cf0\b0\i\ul0\strike0 form\u259?rii\f3\fs28\cf0\b0\i\ul0\strike0 \u351?i\f3\f
s28\cf0\b0\i\ul0\strike0 existen\u355?ei\f3\fs28\cf0\b0\i\ul0\strike0 datoriil
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28\cf0\b0\i0\ul0\strike0 La\f3\fs28\cf0\b0\i0\ul0\strike0 planificarea\f3\fs28\
cf0\b0\i0\ul0\strike0 \u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 executarea\f3\fs28
\cf0\b0\i0\ul0\strike0 auditelor\f3\fs28\cf0\b0\i0\ul0\strike0 tematice,\f3\fs
28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 vor\f3\fs28\cf0\b0\i
0\ul0\strike0 aplica\f3\fs28\cf0\b0\i0\ul0\strike0 procedurile\par\pard\plain\
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\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul\f3\fs28\cf0\b0\i0\ul0\st
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\cf0\b0\i0\ul0\strike0 dar,\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\
b0\i0\ul0\strike0 acela\u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 timp,\f3\fs28\cf0
\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 trebuie\f3\fs28\cf0
\b0\i0\ul0\strike0 s\u259?\par\pard\plain\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\s
trike0 \u539?in\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 cont\f3\fs28\cf0\b0\i0\ul0\
strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 urm\u259?toarele\f3\fs28\cf0\b0\i0\ul
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ke0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 informa\u539?iile,\f3\fs28\cf0\b0\i0
\ul0\strike0 elementele\f3\fs28\cf0\b0\i0\ul0\strike0 specifice,\f3\fs28\cf0\b
0\i0\ul0\strike0 conturile\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i0
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0\ul0\strike0 trebuie\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\par\pard\plain\li2
485\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 semn

ificative\f3\fs28\cf0\b0\i0\ul0\strike0 pent\f3\fs28\cf0\b0\i0\ul0\strike0 ru\f

3\fs28\cf0\b0\i0\ul0\strike0 utilizatorii\f3\fs28\cf0\b0\i0\ul0\strike0 viza\u
539?i;\par\pard\plain\li2125\sl-323\f5\fs28\cf0\b0\i0\ul0\strike0 \u61607?\f3\fs
28\cf0\b0\i0\ul0\strike0 acceptabilitatea\f3\fs28\cf0\b0\i0\ul0\strike0 cadrul
ui\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 raportare\f3
\fs28\cf0\b0\i0\ul0\strike0 financiar\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 apli
cabil,\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike0 ar\f3\
fs28\cf0\b0\i0\ul0\strike0 putea\par\pard\plain\li2485\sl-324\f3\fs28\cf0\b0\i0
\ul0\strike0 include\f3\fs28\cf0\b0\i0\ul0\strike0 ca\f3\fs28\cf0\b0\i0\ul0\str
ike0 acesta\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike
0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 stabilit\f3\fs28\cf0\b0\i0\ul0\strike0 pr
intr-un\f3\fs28\cf0\b0\i0\ul0\strike0 act\f3\fs28\cf0\b0\i0\ul0\strike0 normat
iv\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i0\ul0\strike0 instruc\u53
9?iuni\par\pard\plain\li2485\sl-316\f3\fs28\cf0\b0\i0\ul0\strike0 elabor\f3\fs28
\cf0\b0\i0\ul0\strike0 ate\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\u
l0\strike0 o\f3\fs28\cf0\b0\i0\ul0\strike0 entitate\f3\fs28\cf0\b0\i0\ul0\stri
ke0 autorizat\u259?,\f3\fs28\cf0\b0\i0\ul0\strike0 sa\f3\fs28\cf0\b0\i0\ul0\st
rike0 u\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 un\f3\f
s28\cf0\b0\i0\ul0\strike0 contract);\par\pard\plain\li2125\sl-323\f5\fs28\cf0\b
0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 chiar\f3\fs28\cf0\b0\i0
\ul0\strike0 dac\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 se\f3\fs28\cf0\b0\i0\ul0\
strike0 auditeaz\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 o\f3\fs28\cf0\b0\i0\ul0\s
trike0 singur\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 component\u259?\f3\fs28\cf0\
b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 raportului\f3\fs28\cf0\b0\i0
\ul0\strike0 financiar\f3\fs28\cf0\b0\i0\ul0\strike0 sau\f3\fs28\cf0\b0\i0\ul0
\strike0 un\par\pard\plain\li2485\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 element\
f3\fs28\cf0\b0\i0\ul0\strike0 din\f3\fs28\cf0\b0\i0\ul0\strike0 darea\f3\fs28\
cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 seam\u259?,\f3\fs28\cf0
\b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 trebuie\f3\fs28\cf0
\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 efectueze\f3\fs28\cf0
\b0\i0\ul0\strike0 proceduri\f3\fs28\cf0\b0\i0\ul0\strike0 de\par\pard\plain\l
i2485\sl-317\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0
pentru\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\ul0\strike0 ob\u539?i
ne\f3\fs28\cf0\b0\i0\ul0\strike0 probe\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs2
8\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 suficiente\f3\fs28
\cf0\b0\i0\ul0\strike0 \u537?i\f3\fs28\cf0\b0\i0\ul0\strike0 adecvate\f3\fs28\
cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 vederea\par\pard\p
lain\li2485\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 sus\u539?inerii\f3\fs28\cf0\b0\
i0\ul0\strike0 constat\u259?rilor\f3\fs28\cf0\b0\i0\ul0\strike0 \u537?i\f3\fs2
8\cf0\b0\i0\ul0\strike0 concluziilor;\par\pard\plain\li2125\sl-323\f5\fs28\cf0\
b0\i0\ul0\strike0 \u61607?\f3\fs28\cf0\b0\i0\ul0\strike0 natura,\f3\fs28\cf0\b0
\i0\ul0\strike0 durata\f3\fs28\cf0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0
\ul0\strike0 amploarea\f3\fs28\cf0\b0\i0\ul0\strike0 procedurilor\f3\fs28\cf0\
b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0
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ike0 varia\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\par\pard\plain\li2485\sl-324\
f3\fs28\cf0\b0\i0\ul0\strike0 func\u355?ie\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\
fs28\cf0\b0\i0\ul0\strike0 obiectivele\f3\fs28\cf0\b0\i0\ul0\strike0 misiunii\
f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 audit.\par\pard
\plain\li2038\sl-439\f3\fs28\cf0\b0\i0\ul0\strike0 Auditorul\f3\fs28\cf0\b0\i0\u
l0\strike0 trebuie\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0
\strike0 \u238?n\u355?eleag\u259?\f3\fs28\cf0\b0\i0\ul0\strike0 clar\f3\fs28\c
f0\b0\i0\ul0\strike0 scopul\f3\fs28\cf0\b0\i0\ul0\strike0 folosirii\f3\fs28\cf
0\b0\i0\ul0\strike0 informa\u355?iilor\f3\fs28\cf0\b0\i0\ul0\strike0 asupra\f3
\fs28\cf0\b0\i0\ul0\strike0 c\u259?rora\f3\fs28\cf0\b0\i0\ul0\strike0 se\par\p
ard\plain\li1700\sl-324\f3\fs28\cf0\b0\i0\ul0\strike0 raporteaz\u259?\f3\fs28\cf
0\b0\i0\ul0\strike0 \u351?i\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf0\b0\i0\
ul0\strike0 celor\f3\fs28\cf0\b0\i0\ul0\strike0 pe\f3\fs28\cf0\b0\i0\ul0\strik
e0 care,\f3\fs28\cf0\b0\i0\ul0\strike0 probabil,\f3\fs28\cf0\b0\i0\ul0\strike0
le\f3\fs28\cf0\b0\i0\ul0\strike0 va\f3\fs28\cf0\b0\i0\ul0\strike0 utiliza.\f

3\fs28\cf0\b0\i0\ul0\strike0 Pentru\f3\fs28\cf0\b0\i0\ul0\strike0 a\f3\fs28\cf

0\b0\i0\ul0\strike0 evita\f3\fs28\cf0\b0\i0\ul0\strike0 posibilitatea\f3\fs28\
cf0\b0\i0\ul0\strike0 ca\par\pard\plain\li1700\sl-317\f3\fs28\cf0\b0\i0\ul0\str
ike0 R\f3\fs28\cf0\b0\i0\ul0\strike0 aportul\f3\fs28\cf0\b0\i0\ul0\strike0 de\f
3\fs28\cf0\b0\i0\ul0\strike0 audit\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs
28\cf0\b0\i0\ul0\strike0 fie\f3\fs28\cf0\b0\i0\ul0\strike0 folosit\f3\fs28\cf0
\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0 alte\f3\fs28\cf0\b0\i
0\ul0\strike0 scopuri\f3\fs28\cf0\b0\i0\ul0\strike0 dec\u238?t\f3\fs28\cf0\b0\
i0\ul0\strike0 cele\f3\fs28\cf0\b0\i0\ul0\strike0 prev\u259?zute,\f3\fs28\cf0\
b0\i0\ul0\strike0 auditorul\f3\fs28\cf0\b0\i0\ul0\strike0 poate\par\pard\plain
\li1700\sl-323\f3\fs28\cf0\b0\i0\ul0\strike0 s\u259?\f3\fs28\cf0\b0\i0\ul0\strik
e0 indice\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?n\f3\fs28\cf0\b0\i0\ul0\strike0
Raport\f3\fs28\cf0\b0\i0\ul0\strike0 scopul\f3\fs28\cf0\b0\i0\ul0\strike0 pen
tru\f3\fs28\cf0\b0\i0\ul0\strike0 care\f3\fs28\cf0\b0\i0\ul0\strike0 acesta\f3
\fs28\cf0\b0\i0\ul0\strike0 este\f3\fs28\cf0\b0\i0\ul0\strike0 \u238?ntocmit.\
par\pard\plain\li2038\sl-446\f3\fs28\cf0\b0\i0\ul0\strike0 La\f3\fs28\cf0\b0\i0\
ul0\strike0 elaborarea\f3\fs28\cf0\b0\i0\ul0\strike0 R\f3\fs28\cf0\b0\i0\ul0\s
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\strike0 tematice,\f3\fs28\cf0\b0\i0\ul0\strike0 auditorii\f3\fs28\cf0\b0\i0\u
l0\strike0 se\f3\fs28\cf0\b0\i0\ul0\strike0 vor\f3\fs28\cf0\b0\i0\ul0\strike0
ghida\f3\fs28\cf0\b0\i0\ul0\strike0 de\f3\fs28\cf0\b0\i0\ul0\strike0 acelea\u
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3,0);(1695,0);(1222,0);(701,0)}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 14806254}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2192\shptop9502\shpright10901\shpbottom13707
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz108\shplid19120
{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8709}}

{\sp{\sn geoBottom}{\sv 4205}}

{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 1}}
{\sp{\sn fLine}{\sv 1}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2089\shptop14716\shpright10441\shpbottom15478
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz132\shplid19120
{\sp{\sn fFlipH}{\sv 0}}

{\sp{\sn fFlipV}{\sv 0}}

{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8352}}
{\sp{\sn geoBottom}{\sv 762}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 15524069}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 0}}
{\sp{\sn lineDashing}{\sv 0}}
{\sp{\sn fLine}{\sv 0}}
{\sp{\sn lineType}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}
}}
{\shp{\*\shpinst\shpleft2089\shptop14716\shpright10441\shpbottom15478
\shpfhdr0\shpbxpage\shpbypage
\shpwr3\shpwrk0\shpfblwtxt1\shpz133\shplid19120
{\sp{\sn fFlipH}{\sv 0}}

{\sp{\sn fFlipV}{\sv 0}}

{\sp{\sn shapeType}{\sv 0}}
{\sp{\sn rotation}{\sv 0}}
{\sp{\sn geoRight}{\sv 8352}}
{\sp{\sn geoBottom}{\sv 762}}
{\sp{\sn shapePath}{\sv 4}}
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{\sp{\sn fFillOK}{\sv 1}}
{\sp{\sn fFilled}{\sv 1}}
{\sp{\sn fillColor}{\sv 0}}
{\sp{\sn fillOpacity}{\sv 0}}
{\sp{\sn lineWidth}{\sv 12700}}
{\sp{\sn lineColor}{\sv 10498160}}
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