Résumé:
Fraud continues to be a dynamic concern in today's business environment, endangering the
integrity and financial stability of businesses in a wide range of industries. The dynamic nature
of fraudulent activities, driven by the complexity of schemes, poses significant risks to both
public and private entities.
This study aims to demonstrate the critical role of auditing in fraud prevention and detection,
with a specific focus on the practices at Grant Thornton Algeria. It explores how adherence to
ISA standards enhances the auditors' ability to identify and mitigate fraudulent activities. The
study investigates key issues, such as the primary objective of auditors, common fraud schemes
affecting financial statements, and the role of ISA compliance in strengthening fraud detection
efforts.
