echipa de audit
este alcătuită din unul sau mai mulţi auditori. Indiferent de faptul că un audit este efectuat de o singură persoană sau de o echipă, responsabilitatea generală va firepartizată unui responsabil de audit
(http://www.scribd.com/doc/51754498/4/Etapele-de-desfăşurare-...

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Note added at 1 zi3 ore (2011-12-24 11:34:16 GMT)
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By means of its professional expertise, Mazars acts to bring transparency to the markets. As a responsible group, Mazars therefore decided from 2005 onwards to be subject to the demands of transparency itself and to publish its consolidated accounts under the same terms as its listed clients.
Mazars is so far the only global audit and advisory service group to present its consolidated accounts, co-audited and according to the IFRS.
By means of its professional expertise, Mazars acts to bring transparency to the markets. As a responsible group, Mazars therefore decided from 2005 onwards to be subject to the demands of transparency itself and to publish its consolidated accounts under the same terms as its listed clients.
Mazars is so far the only global audit and advisory service group to present its consolidated accounts, co-audited and according to the IFRS.