Accordingly it's very important to perform fraudaudit 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。
2
By analyzing the typical opinions on the nature of audit and the character of fraudaudit itself, the thesis points out that the nature of fraudaudit is information attestation.
This paper introduces the concept of the fraudaudit, expounds the significance of carrying out the fraudaudit, and puts forward the concrete procedures and methods for carrying out the fraudaudit.