Interesting question. I was a marketing manager at Price- Coopers back in the day, and auditing and consulting were the two chief divisions. Offhand, though, I wouldn't know a any threshold that would enable accounting to communicate effectlvely with consulting --but if I wanted to find out, I would contact Price Coopers directly.

Tom,

I think that the first step is to determine those threshold concepts from the two disciplines and their practitioners. Compare the findings and determine those thresholds that are necessary to link the two concepts.  If they considered as communication behaviors, I believe that they can be measured.

Considering the definitions of these concepts, there appear to be overlaps and thresholds:

“Accounting is the systematic process of recording, storing and presenting company financial data.” (Ingram, 2017, para. 1)

“Auditing is the process of reviewing and investigating any aspect of a business, whether financial or nonfinancial.” (Ingram, 2017, para. 1)

Accounting audits bring these two distinct concepts together and can convey significant benefits to small and large businesses alike. An accounting audit by definition is a systematic review and investigation of the policies, procedures and systems put in place to record, store and present financial data within a company. (Ingram, 2017, para. 1)

What are you thinking? Is this an area of your research interest?

Jack McCann

Reference

Ingram, D. (2017). What are auditing and accounting? Retrieved from http://smallbusiness.chron.com/auditing-accounting-11772.html

In my experience as an instructional designer for a fairly large, regional auditing/financial management firm it seemed to me that auditing procedures are based on accounting processes.  I was responsible for redesigning the auditing curriculum for the firm. The people our firm hired all had degrees in accounting. Those degrees only involve one course on auditing.   Each firm has a slightly different flavor of auditing; but each is based on standard accounting procedures.   Of course, I'm only familiar with "accounting audits" as Mr. McCann defines them above.  

I am also unclear of your question and the goal of what you seek.  Perhaps some more detail about why you're asking the question?