Mengapa Audit Forensik Diperlukan: Expectation Gap dalam Konteks Pembuktian Kecurangan

Ongoing fraud cases indicate that financial statement audits are not always able to detect and prove all fraudulent practices, leading to public criticism of the auditing profession and widening the audit expectation gap—defined as the difference between the expectations of financial statement users and the responsibilities of auditors under auditing standards. This study aims to explain the necessity of forensic auditing in fraud investigation and its role in bridging the audit expectation gap