Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud

This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It’s possible to agree if external auditor proceeds according to ISA’s (international auditor’s standards), he would disclose fraud. This conclusion is opportune completed with series of indicia, considerations and particular cases, which these make possible and support no always. Namely out of different areas, opinion also on the other side, including personal piece of knowledge in practice of companies.