Selection of financial ratios. The results of the Kolmogorov-Smirnov test have reported that the six financial ratios come from a normally-distributed population. Therefore, these ratios are explored with the t-test. Other ratios are explored with the Mann Whitney U test. The analysis of research results leads to the following conclusion: after the analysis of fraud-sensitive ratios presented in research works, it was determined that 51 of investigated fraudsensitive ratios 32 proved to be efficient in Lithuanian companies. The following financial statements indicate the presence of fraud in financial statements (Table 1):