Fundamentele evoluției profesiei contabile

Abstract

The modern conception presents accountingas aservice activityor as a provider of economic information. In parallel with accounting diversification, on theoretical and practical respect, the science of accounting takes into account the diversification of services provided by professional accountants. In this contextthe audit means the peakof the accounting profession. The product of financial accountingis represented by information and its objective is toobtain an accurate annual financial statement which comprises: the balance sheet, profit and loss statement, statement of changes inequity,cash flow statement, notes tothe financial statements. Ensuring quality of information presented in the financial statementsis performed by audit activity. In other words services provided by professional accountants can be following: accounting, internal audit, external audit, internal control services, accounting and financial management activity etc.