Articolul a fost publicat în Revista Finanțe Publice și Contabilitate nr. 6/2018
Abstract
The importance of knowing the responsibilities for fraud in a audit mission, both as concerns the financial audit mission carried out by the external
public auditors from the Court of Accounts, and the audit carried out by private audit companies, resides in the fact that the audit samples on which
the auditors should base their audit opinion, have to be sufficient and adequate. That implies the auditors need to make sure that the audited financial statements have no significant distortions as a result of fraud or error because of the inherent limitations of an audit mission. In fact, there is the infallible risk that some significant distortions of the financial statements could not be detected by auditors, especially those related to fraud.