In recent years, huge costs have been imposed on companies due to frauds. In the United States and the United Kingdom, the amount of reported fraud simply reaches billions of dollars every year, although it is said that these reports may merely include 10% of all frauds. The evidence shows that the issue of fraud in companies is a serious problem. In this regard, the purpose of the present study is to illustrate the connection of the components of auditing financial statements and fraud prevention and detection. The statistical population included all managers and experts of audit organization who were selected as the sample size while using Cochran's formula 151 people were selected. In order to collect information, a researcher-made questionnaire was used, the validity of which was calculated by the opinions of experts and the reliability was equal to 0.81, which indicates the appropriateness of the data collection tools. In order to analyze the data, Pearson and multiple Regression tests were used. The results indicated that between all the components of auditing financial statements (clarification, internal controls, planning and supervision and auditor's professional behavior) there is a significant relationship with the prevention and detection of fraud. The evidence also pointed out that the component of financial transparency has the highest predictive power with a coefficient (0.814) in the prevention and detection of fraud. And other components, respectively, internal controls (0.842), auditor's professional behavior (0.662) and planning and supervision (0..511) have the power to predict fraud prevention and detection.