Study on Financial Statement Audit and Fraud Audit

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In this study, I researched the financial statement fraud in reference to the method of fraud examination and forensic accounting. To understand why people commit fraud, many professional refer to the fraud triangle. However, there are studies which show additional constructs that attempt to explain conditions and motivations of fraudsters, beyond the fraud triangle. Research reveals that the model for assessing the risk of fraud should be revised, and understanding of fraud examination and forensic accounting is necessary. In addition, the development of anti-fraud profession is necessary.