Finance & Business from "Stefan cel Mare" University of Suceava， West University of Timisoara，。

720229， please contact ). ， Romania Otilia-Maria Bordeianu: Stefan cel Mare University of Suceava， West University of Timisoara More articles in European Journal of Accounting， Romania - Faculty of Economics and Business Administration Contact information at EDIRC. Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad， Romania European Journal of Accounting， Otilia-Maria Bordeianu () and Lucia Morosan-Danila Additional contact information Claudia-Elena Grigoras-Ichim: Stefan cel Mare University of Suceava。

Finance Business is currently edited by Stefan cel Mare University of Suceava， Romania - Faculty of Economics and Public Administration， 720229。

THE IMPORTANCE OF THE FINANCIAL AUDIT IN THE IDENTIFICATION OF FRAUD AND ERRORS RECORDED BY COMPANIES Claudia-Elena Grigoras-Ichim ()。