In economic and administrative life, the word audit is quite present. An audit of financial operations includes a detailed examination of the entire business in a given period or an examination of a narrower sector; it is performed when it is necessary to precisely illuminate the real situation; when the existence of financial abuses is suspected or when it is necessary for the governing bodies for some special reasons. The audit of financial statements differs from other audits in terms of the professional and ethical qualities that the person performing must possess. This feature makes the audit of financial statements special. The audit, therefore, includes systematic collection and evaluation of evidence as a basis for determining whether the financial statements meet the established criteria contained in accounting standards. In addition to gathering evidence, the audit also includes the meritorious expression of the opinion of an independent, competent and authoritative person. Audit opinion always depends on the evidence. Each piece of evidence obtained must be interpreted and evaluated by the auditor before concluding whether the reports meet the objective criteria. These judgments by the auditor require analytical skills and the ability to interpret and relate. Objective evidence enables the auditor to take an impartial position in selecting and evaluating evidence. The strategy of each audit must be carefully designed and flexible, in other words, subject to modification, given the possible situations in the financial statements..

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