PERCEPŢIA PUBLICULUI PRIVIND DETECTAREA ŞI RAPORTAREA ERORILOR ŞI FRAUDELOR ÎN PROCESUL DE AUDIT
THE PUBLIC PERCEPTION FOR DETECTING AND REPORTING ERRORS AND FRAUD IN AUDIT PROCESS

Summary/Abstract: The paper presents aspects of the concept of error and fraud in audits, the difference between these two concepts and some situations they can generate. Another treated aspect refers to those responsible for detecting errors and fraud. Regarding this issue we point out that responsibility in detecting fraud and error is devolved upon persons charged with governance entity and not to the auditor. Public perception of detecting errors and fraud may be wrong in the sense that they do not know the limits of the audit mission. Those who are practicing in this area can have a decisive role in improving this perception in two directions, one targeting the correct information to the public and other to continue improving the audit quality by raising the professional training of auditors.

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