Forensic accounting and financial statement fraud detection are major areas, with plenty of books written on the topics. The below sections are a short primer for the investor to look at some of the most common areas where fraud has been found during deep-dive investigations. This chapter offers a valuable overview of detecting fraudulent manipulation within financial statements. It outlines the fundamental components of a balance sheet and income statement, highlighting key areas prone to manipulation. The chapter explores common techniques used to inflate or suppress earnings, driven by various motives such as boosting stock prices, meeting analyst expectations, or securing loans. It emphasizes the significance of scrutinizing unusual fluctuations in revenue and costs, both over time and in comparison, to industry peers.