The Evolution and the Perspectives of the Audit

The present scientific article presents the evolution and the actual status of the concept and objectives of the financial audit, trying to foresee the immediate future of these. The hypothesis from which starts this research is the fact that the financial audit progresses and perfections itself at the same time with the economic development, as a response to the challenges of the society it works for. The research methodology is a qualitative one, because the data have been picked without any quantifications or rework. I have tried to overlook profoundly, realizing a synthesis of the opinions connected to the concept and the objectives of the financial audit. I have also analyzed, interpreted and compared the economic reality to the present legislation and specialty literature in the field.
Originality / the value of the research: The originality of the research is about the fact that the theme has been approached as a general view on the evolution of the financial audit, on the concept and its objectives, realizing a synthesis of the opinions from the specialty literature connected to this theme. This type of research supposes acquiring new knowledge, contributing to the enriches of the theory about the financial audit and to the identification of new directions of the profession as to solve them.