The role and importance in the financial tables of the independent auditor's responsibilities about fraud

From the past to the present day the accounting fraud has increased day by day and has taken an important place in our country. Fraud factor in ACFE Reports could not be overcome, increased in quantity and amount from day by day and these numbers are still increasing each day. In terms of state and private sector, there is a considerable place in the losses from the causes of fraud. These losses that are formed for the state are loss of tax and for the private sector are loss of profits. In particular, the expansion of the operations of the company associated with the Industrial Revolution, the development of production methods and models, the emergence of large organization structures of enterprises and management done by experts rather than business owners, the auditing profession has become the foreground. The need for audit services has increased as business partners have moved away from business activities. Government and financial statement users are negatively affected and financial crises arise due to the frauds of business management or business employees. Especially the enormous losses caused by the Enron scandal have caused the countries that have suffered serious losses to the economy to expand their precautions accordingly. To avoid the ever-increasing fraud losses, governments and businesses have established independent audit firms that have worked on this issue and have introduced the independent auditing profession.