Experienced auditors could detect frauds, thanks to their knowledge and experience. Fraudsters definitely leave traces, and experienced auditors could find the fraud and the fraudster by tracking traces (Arzova 2003, p 119). ¨ F.U. Ozkul Vocational College, Bahcesehir University, ˙stanbul, Turkey ¸ ¸ I e-mail: fatma.ozkul@bahcesehir.edu.tr A. Pamukcu ¸ Faculty of Business Administration and Economics, Marmara University, Istanbul, Turkey e-mail: apamukcu@marmara.edu.tr K. Calıyurt and S.O. Idowu (eds…
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