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An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling

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  • Assoc. Prof. Ph.D Madalina Bogdan

    (University “Spiru Haret” Craiova)

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    Abstract

    This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market dynamics, economic conjuncture is elements witch can rapidly influence financial results, which require financial auditors to determine exact information regarding the future evolution of the patrimonial entity and regarding bankruptcy risk. Therefore, these aspects can hardly be noticed by means of the calculation and the analyses of all financial ratios of the patrimonial entity, since this method takes a rather long period time.

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    File URL: http://feaa.ucv.ro/RTE/012-08.pdf
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    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti (The Young Economists Journal).

    Volume (Year): 1 (2009)
    Issue (Month): 12 (April)
    Pages: 61-64

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    Handle: RePEc:aio:rteyej:v:1:y:2009:i:12:p:61-64

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    Related research

    Keywords: financial audit; financial controlling; method of extrapolation;

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