Raluca – Ionela Radu; Tudurachi, Ciprian - In: Hyperion Economic Journal 2 (2014) 1, pp. 46-49
According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some...