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Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle

  • Julianto A
  • Sopian R
  • Vebrianti S
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021) (2022) 207
DOI: 10.2991/aebmr.k.220204.029
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Abstract

… 99 is to improve auditors' ability to identify fraud by evaluating the company's fraud risk indicators. The fraud factor adopted is the Fraud Triangle concept, namely pressure, opportunity, …

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APA

Julianto, A., Sopian, R. M., & Vebrianti, S. N. (2022). Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle. In Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021) (Vol. 207). Atlantis Press. https://doi.org/10.2991/aebmr.k.220204.029

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