Is there a creative audit?

Author:Cristina Maria STANCU

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Keywords:fraud, creative audit, methodology, data conceptual model, audit

Abstract:
In this paper we try to demonstrate that there is a link between the audit apparition and the first forms of the creative accounting, to justify the auditors statute as far as concerns the discipline and their relations with the social, to define the creative audit term by eliminating what could not be considered a creative audit, to make a comparison between creative audit and fraud and in the end, we try to answer to the question in the title of this paper: Is there a creative audit?\r\n

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