Agenda


AGENDA

"Two Decades of Maturity of the Financial Auditor Profession in Romania – Past, Present and Future"

 

Friday 25th of October 2019

8:15–9:00 Registration, welcome coffee – Foyer Constanța Hall

Works of the Congress

9:00–11:00 Welcome and Opening of the Congress· Constanța Hall

·  Messages from the Congress guests

·  Festivity on the occasion of the National Day of the Romanian Auditor

·  Technical plenary session 1: The Auditor of the Future - Regulatory and Societal Expectations

  1. Florin Toma, Accountancy Europe President
  2. Hans van Damme, Common Content, Steering Group Chair
  3. Martin Manuzi,Ph.D, ICAEW, Regional Director Europe
  4. Paul Thompson, EFAA Director
  5. Barbara Misterska Dragan, PIBR President
  6. Ciprian Teodor Mihăilescu,Ph.D, CAFR President
  7. Professor Gheorghe Ialomițianu, Ph.D, CAFR First Vicepresident
11:00–11:15 Networking coffee break

Constanta Foyer

11.15–13.15 Plennary Session –Constanța Hall

· Plenary Session 2: The Auditor of the Future - Technology and Digitization

  1. Alexandru Petrescu, Romanian Government, Minister of Communications and Informational Society
  2. James Barbour, ICAS Director Policy Leadership
  3. Maggie McGhee, ACCA Executive Director, Governance
  4. Alexandru Lupea, Assurance, Ernst & Young Assurance Services Partner
  5. Marius Lanskoronskis, The Lithuanian Chamber of Auditors (LAR) Director
  6. Florentina Șușnea, CAFR Vicepresident
  7. Mihaela Toma, CAFR Member of the Council
13.15-14.00 Lunch
Constanta Foyer
14.00–16.00

Works of the Congress – Workshop sessions (I)

  • Workshop 1: Ethics, Moral Values and Regulation in Financial Audit - Constanța Hall

    • Moderators:

- Ana Dincă, President of the Statutory Audit Committee of CAFR

- Laura Vorniceanu, CAFR Vicepresident

  1. Martin Manuzi, PhD, Regional Director Europe, ICAEW, Contribution to CAFR Workshop on Ethics, Moral Values and Regulation in Financial Audit
  2. James Barbour, Director Policy Leadership, ICAS, Update on the works of the International Ethics Standards Board for Accountants
  3. Maggie McGhee, ACCA Executive Director, Governance, Ethics, moral values and regulation in financial audit
  4. Laura Vorniceanu, CAFR Vicepresident, National mechanism for preventing and combating money laundering and terrorist financing - Legislative challenges
  5. Alexandru Bănulescu, Audit Supervisor, MOORE Audit One, Alexandru Stelea, Audit Manager, MOORE Audit One, Independence and professional integrity
  6. Professor emeritus Alain Burlaud, PhD, member of the Steering Group, Common Content, The Contemporary History of Accounting Standardization: The Shock of Financialization and Globalization

 

  • Workshop 2: The Value Added by Auditors to Small and Medium-Sized Enterprises - Timișoara Hall

    • Moderators:

- Professor Ana Morariu, Auditor of Honour of CAFR

- Mircea Mureșan, CAFR member of the Council

- Dr. Gheorghe Rusu, CAFR member of the Council

  1. Paul Thompson, Director EFAA, SME Audits – Challenges and Insights
  2. Géraldine de Léon, Director DDPI, CSOEC Franța, The Statutory Auditor: a vector of trust and security for SMEs, in view of the French issue
  3. Alina Făniță, CEO PKF Finconta, SMEs financing and the role of the auditor
  4. Marian Anghelache, Director Focus AUDIT S.R.L., The audit profession - part of the system generated by the evolution of technology, provoked to build trust, to keep the society functional
  5. Oana Buhăescu, Audit Director, Deloitte Audit S.R.L, Financial statements of SMEs

 

  •  Workshop 3: Future Technologies in Auditing - Brașov Hall

    • Moderators:

- Mihaela Toma, CAFR member of the Council

- Adriana Lobdă, CAFR member of the Council

- Alexandru Lupea, Partner, Assurance, Ernst & Young Assurance Services S.R.L.

- Clemente Kiss, Partner, Head of Audit, ECOVIS Romania S.R.L.

  1. Clemente Kiss, Partner, Head of Audit, ECOVIS Romania S.R.L., Data analytics and the revolving audit
  2. Alexandru Lupea, Partner, Assurance, Ernst & Young Assurance Services S.R.L., The audit of the future - the changes brought by the new technologies
  3. Mirela Șerban, R&M Audit, Practical examples regarding the adoption of automation technologies in audit missions
  4. Alexandru-Teodor Coracioni, Drd. University “1 Decembrie 1918” of Alba Iulia, Univ.prof. Tatiana Dănescu, Ph.D, University ”Petru Maior” of Târgu Mureș, Considerations regarding the application of "ISAE 3410 - Assurance Engagements on Greenhouse Gas Statements" by the financial auditors in Romania

 

  •  Workshop  4: The Audit Profession in the Scientific Research Lab - Galați Hall

    • Moderators:

- Ioan Grigoriu, CAFR member of the Council

- Univ.professor Maria Manolescu, Ph.D, Auditor of honor of CAFR

- Univ. professor Vasile Răileanu, Ph.D, Pro-rector Bucharest University of Economic Studies

  1. Prof. Ion Ionașcu, Ph. D.; Associate Prof. Mihaela Ionașcu, Ph. D., Bucharest University of Economic Studies, Corporate Reporting in the (Post)Modern Society: Reflexions on Romania
  2. Assist. Gabriela Lidia Tănase, Ph. D.; Univ. Prof. Aurelia Ștefănescu, Ph. D., Bucharest University of Economic Studies, Independence in Financial Audit Engagements. The Case of Romanian Banks
  3. Atena Faragalla Widad, Ph. D.; Prof. Adriana Tiron-Tudor, Ph. D.; Associate Prof. Liana STANCA, Ph. D., „Babeș Bolyai” University, Cluj-Napoca, The Woman in the Audit Profession – Key Highlights Regarding Gender Entrepreneurship in Romania
  4. Prof. Adriana Tiron-Tudor, Ph. D.; Associate Prof. George Silviu Cordoș, Ph. D.; Univ. Lect. Melinda Timea Fülöp, „Babeș-Bolyai” University, Cluj-Napoca, Financial Auditor Profession’s Attractiveness for Y Generation (Millennials)
  5. Associate Prof. Mihai Carp, Ph. D.; Univ. Prof. Iuliana Eugenia Georgescu, Ph. D., “Alexandru Ioan Cuza” University of Iași,The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies
16.00–16.15 Networking coffee break

Constanta Foyer

16.15–18.15

Works of the Congress – Workshop sessions (I)

  • Workshop 1 – Ethics, Moral Values and Regulation in Financial Audit - Constanța Hall

    • Moderators:
      • Ana Dincă, President of the Statutory Audit Committee of CAF
      • Laura Vorniceanu, CAFR Vicepresident
    1. Associate Prof. Daniel Botez, Ph. D., ”Vasile Alecsandri” University in Bacău, Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversigh
    2. Marius Lanskoronskis, PhD — Director of the Lithuanian Chamber of Auditors , Recent updates in Lithuanian audit and accounting sectors
    3. Dmitry Yakovenko, Honorary President of NIPA (Russia), Deputy Director of the Department for legal support and control of Ministry for the Development of the Russian Far East. "Monitoring and surveys as elements of risk management in the state departmental financial control"
    4. Mstislav Yakovenko, Chairman of professional ethics committee of NIPA, Head of Legal Department of the Federal Service for Veterinary and Phytosanitary Supervision of the Samara Region (Russia). “The impact of exchange rate changes on the process of expenditures of budgetary funds”
    5. Corina Listoschi, auditor, Applying the basic principles in professional audit practice

 

  • Workshop 2 – The Value Added by Auditors to Small and Medium-Sized Enterprises - Timișoara Hall

    • Moderators:
      • Professor Ana Morariu, Auditor of Honour of CAFR
      • Mircea Mureșan, CAFR member of the Council
      • Dr. Gheorghe Rusu, CAFR member of the Council
    1. Ella Chilea, Partner, Audit & Financial Advisory Services, MAZARS România, Making Joint Audits work in Practice
    2. Monica Ștefan, membru al Consiliului CAFR, C.E. – a new concept?
    3. Assist. Florentin-Emil Tănasă,Ph. D., University ”Danubius” of Galați, Alexandru-Teodor Coracioni, Drd. University “1 Decembrie 1918” of Alba Iulia, Risk analysis in the financial audit and in the operational environment of SMEs using the method of trust functions
    4. Prof. Ovidiu Constantin BUNGET, Ph. D.; Anca Ioana BRÎNDUȘE, Ph. D. Student, West University of Timișoara, Faculty of Economy and Business Administration, Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives
    5. Associate Prof Gheorghe Fătăcean, FSEGA, University ”Babeș-Bolyai” of Cluj-Napoca, Ethical values in the financial audit activity

 

  • Workshop 3 – Future Technologies in Auditing - Brașov Hall

    • Moderators: 
      • Mihaela Toma, CAFR member of the Council
      • Adriana Lobdă, CAFR member of the Council
      • Alexandru Lupea, Partner, Assurance, Ernst & Young Assurance Services S.R.L.
      • Clemente Kiss, Partner, Head of Audit, ECOVIS Romania S.R.L.
    1. Prof. Dinu Airinei, Ph. D.; Univ. Lect. Daniel Homocianu, Ph. D., „Alexandru Ioan Cuza” University of Iași, Faculty of Economics and Business Administration, Using the GiPlot Online Interactive Tool to Explore Business and Financial Data in the Context of the Ex Post Component of the Audit
    2. Diana Vasilescu, auditor- Use of artificial intelligence in internal audit
    3. Florentin Caloian, auditor
    4. Associate Prof Liana Elefterie, Ph. D- The new approach to management and audit in a global world

 

  • Workshop 4 – The Audit Profession in the Scientific Research Lab - Galați Hall

    • Moderators:
      • Ioan Grigoriu, CAFR member of the Council
      • Univ. Prof. Maria Manolescu, Ph. D., CAFR auditor of honour
      • Univ. Prof. Vasile Răileanu, Ph. D., Pro-rector of Bucharest University of Economic Studies
    1. Oana-Marina Bătae, D. Student, Bucharest University of Economic Studies, Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector
    2. Prof. Nicoleta Farcane, Ph. D.; Assist. Research Delia Deliu, Ph. D., West University of Timișoara, Stakes and Challenges Regarding the Financial Auditor's Activity in the Blockchain Era
    3. Associate Prof. Maria Grosu, Ph. D.; Associate Prof. Ioan-Bogdan Robu, Ph. D.; Univ. Prof. Costel Istrate, Ph. D., Alexandru Ioan Cuza” University of Iași, Faculty of Economics and Business Administration, The Quality of Financial Audit Missions by Reporting the Key Audit Matters
    4. Teodora Viorica Fărcaș, auditor G5 Consulting S.R.L, Study on the Implementation of Directive 95/2014 in Romania - Legislative Perspective and Effective Application
    5. Associate Prof. Camelia-Daniela Hațegan, Ph. D., West University of Timișoara, East European Center for Research in Economics and Business, ”Auditing” the Auditors – Oversight:  Necessity or Compulsoriness?
18.15–18.30 Closing of the Congress works, plenary session
20.30–23.00 Gala dinner, JW Marriott Bucharest Grand Hotel, Grand Ballroom

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