Financial Auditor's Guide to understand and detect the red-flags of frauds on financial statements. In the recent cases of financial statement frauds, image of the auditors have been tainted a lot. It is essential that the auditors understand some of the most important red-flags of the financial statement frauds. Though there is a significant literature available on the subject. It is essential that the warning signals or the red flags are analysed with respect to the Indian scenario.
Auditors and Financial frauds can be an endless topic. There are many things that can be covered regarding the indicators of frauds and the auditors. There are multiple early warning signals listed here in this document but all the time they do not necessarily indicate the existence of fraud; rather, each is an indication that fraud may be present.

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