TEORI KECURANGAN, FRAUD AWARENESS DAN METODOLOGI UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN

Lusy Suprajadi (Fakultas Ekonomi Universitas Katolik Parahyangan)

Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Vol. 13 No. 2 (2009)

Fraud in financial reporting may result in material misstatement. Auditor has a responsibility to detect fraud before concludes that financial statements are presented fairly. Therefore auditor must have fraud awareness that fraud may occur and learn how fraudster commits fraud. Fraud theory can explain why people commit fraud. Fraud happens because of rationalization, pressure, and opportunity.  Auditor has  to conduct audit in a systematic manner  through precise methodology. This paper describes how to detect fraudulent financial reporting through understanding fraud theory, fraud awareness and methodology.