Fraud Auditing and Forensic Accounting a Review Paper

Forensic accounting is considered one of the most important professions in the current era, as it contributes to detecting and limiting financial manipulations. The importance of forensic accounting increases with technological development, as the methods of fraud witness a different nature that requires high technical skills from the forensic accountant and the auditor. It is worth mentioning that forensic accounting cannot be viewed in isolation from the auditing profession, but the auditing profession is linked to the technical opinion of the auditor within the limits permitted by accounting standards, and auditing standards compared to forensic accounting that is not limited with the scope of the accounting standards and auditing standards. The current paper sheds light on the most important differences between forensic accounting and auditing and sheds light on previous studies in the field of forensic accounting from a theoretical point of view.