LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA

Financial statement fraud or corruption is one of the most common types committed by company executives. Pressure, opportunity, rationalization, arrogance, and ability to commit are all factors that contribute financial fraud. The role auditor critical in detecting signs reports. Therefore, researchers wish conduct a literature review on audit fraud, focusing auditing identifying fraudulent corporate statements Indonesia. Auditors play crucial report, according findings this study, which hope will provide future with insight references for research field inform public fact.