Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing. there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done. https://www.bekindtopets.com/flash-price-NBA-San-Antonio-Spurs-Canvas-Google-Pixel-5-Clear-Case-p44255-save-extra/