ABORDAREA CONTABILITĂȚII FINANCIARE ÎN CORELAȚIE CU AUDITULUI FINANCIAR
APPROVAL OF FINANCIAL ACCOUNTANCY IN CORRELATION WITH FINANCIAL AUDIT

Summary/Abstract: Accounting has arisen as man began to engage in economic activities both individually and economically to measure and record the activity performed as a social requirement. At the beginning of the 20th century, accounting began to be considered science by some specialists and management techniques by others. At the same time, the generally accepted accounting principles were developed and the auditors used the wording that the accounting statements represent the true image of the company's financial position and the results of its operations in accordance with the accounting statement represented by the generally accepted accounting principles. Accounting is considered both a social and an applied science, determined by the economic, financial, political, legal, social and cultural environment. Accounting is currently recognized as a field of scientific knowledge, which is based on methodologies, principles, and rules, which should lead to the development of a theoretical support for economic decision making in the economic environment. By admitting accounting as a science we must also accept that this science is based on three types of research: fundamental accounting research, applied accounting research, fundamental normative research. Accounting standardization is a social necessity required to present as accurately and as close to the truth as possible the information resulting from accounting and which are mainly represented by the financial statements. Normalization should meet the information needs of the following groups of users: internal users and external users. In accepting Romanian specialists in the field of accounting, normalization is a process through which the synthesis documents, the conceptual framework, the accounting methods and the terms ensure maximum generalization and harmonization. Normalization provides for the definition of postulates, principles and accounting rules. Based on the analysis, we tried to redefine accounting. approached the financial audit in correlation with accounting and historical milestones. I presented the justification of the need for audit based on three theories accepted by specialists: insurance theory, agency theory and motivational theory, theories interfering with accounting. We have determined that the financial audit is a tool that complements accounting.

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