Fraud and auditing fraud

Abstract

Fraud means deliberate steps of one or few managers, Staff of third persons that results in misrepresentation of financial statements. Fraud may include (manipulation , forging or changing documents, record transactions without supporting documents, misappropriation of assets, misrepresentation of financial written or remove them from the documents, intentional incorrect use of accounting procedures. So the main goal of this research is theoretical study of fraud and in this research we point priestly to the fraud and auditing fraud