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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 123 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةFifth: Auditing Standards Governing auditor responsibilities related to fraud in auditing financial statementsAnother Conditions that increase chances of fraud, is Capability, hence Fraud Diamond Is Introduced: Forth Capability: represents to someone having the necessary traits, skills and abilities to commit fraud. It's how the fraudster not only recognizes a particular fraud opportunity but turns it into reality Having the right organizational position or function to take advantage of fraud opportunities. Having the appropriate expertise to take advantage of fraud opportunities. Having the confidence or ego to take advantage of fraud opportunities. Being able to coerce others to participate in fraudulent activities. Being able to deal with the stress associated with committing fraud. Being a good liar.Auditing Standards Related to fraud ISA 240 International standards of auditing EAS 240 Egyptian Accounting Standards SAS 99 Statements on Auditing Standards