Rating, Audit and Accounting

Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submitted on various media, which means it is highly unlikely that it could be incorporated in the auditing software. At this level of our research, we suggest a prototype of information-based product that would facilitate the work and exchange of financial-accounting information. In other words, our prototype is based on an on-line dialogue interface with the audited company, which will allow the auditor a quick development of the audit files (both the permanent and current ones) based on electronic evidence. At the same time, we shall make a presentation of certain financial-accounting restrictions considered when developing the marketable version of the information product called FINAUDIT.