Subject and Keywords:
One of goals of the audit is to reveal irregularities. Usually, audit reports inform about violationsof law as if they objectively exist. The author of the article examines these irregularities from theontological perspective and focuses on three constitutive elements: legal norms, behavior of theauditees, and the incompatibility of norms and behavior. The article reveals – contrary to commonbelief – that irregularities as legal beings exist independently from actual behavior. The “formaldeclaration” of irregularities is the key factor as the act of declaration calls them into being. Therelevance of the audit findings to reality, though desired, is not decisive and even necessary to causeirregularities to start existing.