Accordingly it's very important to perform fraud audit before frauds appear.

可见，在舞弊被揭露之前就进行专门的舞弊审计显得尤为重要。

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By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.

本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。

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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。

youdao

The Minister for Social Development Alex Attwood said the team of audit, fraud, management and personnel experts went into NIHE on Monday.

BBC: Attwood expects Red Sky report in 3 weeks

Banks failed and their auditors stood by, closed their eyes, or are accused of actively facilitating fraud by performing no audit at all.

FORBES: SEC Charges IndyMac Execs: No Sign Of Ernst & Young

Several CSK officers had been engaged in accounting fraud, violations which an internal audit ordered by Jenkins had discovered.

FORBES: No Intent, No Problem: SEC, HHS Pursue Strict Liability For Business Executives