摘要：In order to form an opinion regarding the quality of financial statements, financialauditors use certain procedures that allow them to obtain a reasonable degree of certaintythat these are properly prepared in accordance with an accounting referential and give a trueand fair view of financial position, performance and changes in financial position of entitiessubject to external audit process. These procedures, tests and audit reviews are done underconditions of risk those significant errors that could affect the quality of financial statements.In this respect, the auditor's mission is also to identify, assess and minimize the risks impactof material misstatement due to fraud or error
