Fraud examination= obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and assisting in the general detection and prevention of fraud. Typically performed by accountants, but can also be conducted by professionals in other fields, such as law enforcement officials and private investigators. Affix blame: determines whether fraud on fs or related info. Nonadversarial: does not seek has occurred, and if so who is responsible. Adversarial: involve efforts to affix blame to affix blame. Fe techniques: 1) document primarily by examining examination,2) review of outside data e. g. presumption financial data. Proof: fraud examiners approach the auditors are required to resolution of a fraud by attempting to approach audits w/ ps establish sufficient proof to support or refute an allegation of fraud. Predication= totality of circumstances that would lead a reasonable, professionally trained, prudent individual to believe that a fraud has occurred, is occurring, or will occur. All fe must be based on proper predication.