Claudia Pau ^1*, Mihaela Martin ¹, Alina Stancovici ¹

¹ Babeș-Bolyai University, UBB Center from Reșița, Faculty of Political, Administrative and Communication Sciences
Traian Vuia Square, no. 1-4, Reșița, Caraș-Severin, România
* Corresponding author. E-mail: claudia.pau@ubbcluj.ro

Robotica & Management, Vol. 30, No. 1, pp. 67-71
DOI: https://doi.org/10.24193/rm.2025.1.12

Abstract: An audit mission cannot provide an absolute guarantee that financial statements do not contain significant errors or fraud. Errors may arise either from incorrect processing of accounting data or from faulty reasoning in selecting and applying accounting standards. There is a risk that the auditor may not detect these errors, in spite of all the rigor applied in auditing standards.

Keywords: fraud, error, auditors, risk, management.

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