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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)

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.

Suggested Citation

  • Assoc. Prof. Ph.D Madalina Bogdan, 2009. "An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 61-64, April.
    • Handle: RePEc:aio:rteyej:v:1:y:2009:i:12:p:61-64
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    File URL: http://feaa.ucv.ro/RTE/012-08.pdf
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    References listed on IDEAS

    as
    1. Anca Madalina BOGDAN, 2007. "The Dynamic Modelling as a Financial Audit Procedure," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 0(1), pages 92-97.
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      Keywords

      financial audit; financial controlling; method of extrapolation;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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