) is described. The task of fraud detection in financial statement auditing is used in computer simulations and in … auditors who are able to detect fraud. (PsycINFO Database Record (c) 2012 APA, all rights reserved) …

Fraud detection is made difficult in part due to the fact that most auditors have relatively little experience with it …. We address the issue of what kind of knowledge supports success in financial statement fraud detection by examining the … creating a deception to propose what the knowledge that would lead to the detection of financial statement fraud must be like …