Some In the audit of financial frau

Some In the audit of financial fraud, the auditor focuses on studying and analyzing the behavior structure of the people concerned, collecting, identifying and evaluating some risk factors and looking for evidence of fraud according to certain procedures, determining the nature and scope of fraud is a risk-based discovery activity. The conventional audit is regarded as a kind of conclusive audit activity. In the routine audit, the auditor looks for the sign or symptom of the problem, looks for the weak link of the internal control system of the audited unit, then puts forward the audit suggestion, repairs the loophole, enhances the management level of the audited unit.