During the audit process of the financial situations, the auditor has a great responsibility in detecting the significant falsifications of the information due to fraud. The International Federation of Accountants (IFAC), the representative international structure of the accounting profession has elaborated the International Audit Standard 240 The Auditor’s responsibility to analyze the fraud in an audit of financial situations which establishes the regulations and offers the recommendations concerning the procedures that must be applied by the auditor in order to detect the significant falsifications consequent to fraud which influences the fidelity of the information presented in the financial situation. The auditor can identify a falsification in the financial situations and in this case he must analysis if such a falsification can indicate a fraud and when such a clue exists.