The process of investigation, detection, and prevention of fraud/theft in a company is forensic auditing. While ensuring that there are no material misstatements in financial statements and that these financial statements are an accurate representation of a company's financial position is auditing. In other words, an auditor determines whether a company’s financial statements offer a fair assessment of its current position in accounting and forensic accountants are deployed to do the exact opposite of what they do using their sceptical attitude.