چکیده (انگلیسی):

This manuscript provides an approach to teaching fraud risk assessment that is based on an
analysis of the task and relevant research in education, cognitive psychology, and artificial
intelligence. Fraud risk assessment (FRA) in financial reporting is an important and difficult task
that must be performed in every financial statement audit. When auditors fail to detect fraudulent
financial reporting (FFR), they are likely to become targets of shareh older and creditor litigation.
Although FFR has a low occurrence rate considering the large number of financial statement
audits conducted, it has a devastating impact on the investors, creditors and the profession.