Expectation gap
Difference between what the general public expects from auditing and what a financial audit actually involves
Fraud
An intentional act by one or more individuals involving the use of deception to obtain an unjust or illegal advantage
Motivation
Some kind of pressure a person experiences and believes to be unshakeable with frienfs and confidants
Opportunity
Open door for solving the unshareavle problem by violating a trust
Rationalization
Provides an argument to make the action seem like it is line with their moral and ethical beliefs