AN APPROACH OF THE RELATIONSHIP BETWEEN FINANCIAL AUDIT AND ACCOUNTING FINANCIAL CONTROLLING

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.