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denaturare semnificativå a situaliilor financiare fie cauzate de frauda sau eroare_ in evaluarea ace-stor evaluari src=https:reader030vdocumentecomreader030viewer20220408055e440502833a9f014d5c99f2html5thumbnails3jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 4button div class=ts-image amp-img class=ts-thumb alt=Page 4: Pioneer IFRSpdf · auditorului inclunlnd evaluarea riscurilor de denaturare semnificativå a situaliilor financiare fie cauzate de frauda sau eroare_ in evaluarea ace-stor evaluari src=https:reader030vdocumentecomreader030viewer20220408055e440502833a9f014d5c99f2html5thumbnails4jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 5button div class=ts-image amp-img class=ts-thumb alt=Page 5: Pioneer IFRSpdf · auditorului inclunlnd evaluarea riscurilor de denaturare semnificativå a situaliilor financiare fie cauzate de frauda sau eroare_ in evaluarea ace-stor evaluari 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