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Fraud Detection in Focus: What the Latest Research Means for Auditors

Fraud Detection in Focus: What the Latest Research Means for Auditors

Summary

Forensic Services Audit and Assurance Ethics

This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It synthesizes findings from over a dozen top-tier journals to provide insights for improving fraud detection.