Study on Financial Statement Audit and Fraud Audit

在本研究中，笔者参考舞弊检验和法务会计的方法对财务报表舞弊进行了研究。为了理解人们为什么要诈骗，许多专业人士参考了诈骗三角。然而，有研究表明，除了欺诈三角之外，还有其他结构试图解释欺诈者的条件和动机。研究表明，评估欺诈风险的模型应该修改，了解欺诈检查和法务会计是必要的。此外，反欺诈专业的发展也是必要的。

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.