It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.
介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。
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