<![CDATA[Fraud remains a major concern in the business world. eFishery, an Indonesian startup company operating in the aquaculture sector, was found to have committed financial reporting fraud. The company, which had previously achieved the unicorn status, engaged in financial manipulation to obtain funding from investors. This study aims to analyze the eFishery fraud case from audit and assurance perspectives. This research employs a qualitative approach using secondary data obtained from previous research articles, an auditing standard, and online news sources, including Bloomberg Technoz, DetikFinance, and CNBC Indonesia. The findings reveal that eFishery engaged in the fraudulent financial reporting, including the overstatement of revenue and financial performance followed by an analysis from audit and assurance perspectives. This case emphasizes the crucial role of auditors as a monitoring mechanism in ensuring the reliability of a financial statement.]]>
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